GROUP PUNTA EST: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
GROUP PUNTA EST
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Short-term financial debts +€4,366
up €4,366 (+3969.4%), from €110 to €4,476
of which Credit institutions: +€4,366
- Other debts -€3,199
down €3,199 (-38.7%), from €8,264 to €5,065
- Profit (loss) carried forward -€987
down €987 (-3.4%), from -€28,939 to -€29,926
- Trade debts -€184
no longer reported in 2025 (was €184)
- Gross operating margin -€1,803
down €1,803, from €1,316 to -€487
- Turnover -€1,500
no longer reported in 2025 (was €1,500)
- Purchases and services +€303
up €303 (+164.8%), from €184 to €487
- Financial charges +€59
up €59 (+18.6%), from €315 to €374
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,284 | €6,281 | -€3 | -0.1% |
| Current assets | 29/58 | €6,284 | €6,281 | -€3 | -0.1% |
| Amounts receivable within one year | 40/41 | €6,281 | €6,281 | = | 0.0% |
| Other amounts receivable | 41 | €6,281 | €6,281 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3 | €0 | -€3 | -95.6% |
| Total equity and liabilities | 10/49 | €6,284 | €6,281 | -€3 | -0.1% |
| Equity | 10/15 | -€2,699 | -€3,686 | -€987 | -36.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,240 | €1,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,939 | -€29,926 | -€987 | -3.4% |
| Amounts payable | 17/49 | €8,983 | €9,967 | +€983 | +10.9% |
| Amounts payable within one year | 42/48 | €8,983 | €9,967 | +€983 | +10.9% |
| Financial debts | 43 | €110 | €4,476 | +€4,366 | +3969.4% |
| Credit institutions | 430/8 | - | €4,366 | +€4,366 | |
| Other loans | 439 | €110 | €110 | = | 0.0% |
| Trade debts | 44 | €184 | - | -€184 | |
| Suppliers | 440/4 | €184 | - | -€184 | |
| Taxes, remuneration and social security | 45 | €426 | €426 | = | 0.0% |
| Taxes | 450/3 | €426 | €426 | = | 0.0% |
| Other amounts payable | 47/48 | €8,264 | €5,065 | -€3,199 | -38.7% |
| Turnover | 70 | €1,500 | - | -€1,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €184 | €487 | +€303 | +164.8% |
| Other operating charges | 640/8 | €115 | €126 | +€11 | +9.6% |
| Gross operating margin | 9900 | €1,316 | -€487 | -€1,803 | |
| Operating profit (loss) | 9901 | €1,201 | -€613 | -€1,814 | |
| Financial charges | 65/66B | €315 | €374 | +€59 | +18.6% |
| Recurring financial charges | 65 | €315 | €374 | +€59 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | €886 | -€987 | -€1,873 | |
| Profit (loss) for the period | 9904 | €886 | -€987 | -€1,873 | |
| Profit (loss) for the period to be appropriated | 9905 | €886 | -€987 | -€1,873 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.