HET PUNT: 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.
HET PUNT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€16,074
up €16,074 (+32.3%), from -€49,689 to -€33,615
- Other debts -€12,456
down €12,456 (-3.5%), from €360,554 to €348,097
- Financial income +€13,924
up €13,924 (+505.9%), from €2,752 to €16,676
- Financial charges -€2,071
no longer reported in 2025 (was €2,071)
- Gross operating margin -€1,238
down €1,238 (-71.3%), from €1,736 to €498
- Taxes -€128
down €128 (-44.3%), from €288 to €161
- Other operating charges +€26
up €26 (+2.8%), from €914 to €940
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 | €330,437 | €331,741 | +€1,304 | +0.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €330,437 | €331,741 | +€1,304 | +0.4% |
| Amounts receivable within one year | 40/41 | €14,712 | €15,288 | +€576 | +3.9% |
| Trade receivables | 40 | €14,175 | €10,446 | -€3,729 | -26.3% |
| Other amounts receivable | 41 | €537 | €4,842 | +€4,305 | +801.4% |
| Current investments | 50/53 | €315,488 | €315,488 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €236 | €964 | +€728 | +308.7% |
| Total equity and liabilities | 10/49 | €330,437 | €331,741 | +€1,304 | +0.4% |
| Equity | 10/15 | -€35,430 | -€19,356 | +€16,074 | +45.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,689 | -€33,615 | +€16,074 | +32.3% |
| Amounts payable | 17/49 | €365,867 | €351,096 | -€14,770 | -4.0% |
| Amounts payable within one year | 42/48 | €365,269 | €350,497 | -€14,772 | -4.0% |
| Trade debts | 44 | €4,715 | €2,400 | -€2,315 | -49.1% |
| Suppliers | 440/4 | €4,715 | €2,400 | -€2,315 | -49.1% |
| Other amounts payable | 47/48 | €360,554 | €348,097 | -€12,456 | -3.5% |
| Accrued charges and deferred income | 492/3 | €598 | €599 | +€1 | +0.2% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Other operating charges | 640/8 | €914 | €940 | +€26 | +2.8% |
| Gross operating margin | 9900 | €1,736 | €498 | -€1,238 | -71.3% |
| Operating profit (loss) | 9901 | €823 | -€441 | -€1,264 | |
| Financial income | 75/76B | €2,752 | €16,676 | +€13,924 | +505.9% |
| Recurring financial income | 75 | €2,752 | €16,676 | +€13,924 | +505.9% |
| Financial charges | 65/66B | €2,071 | - | -€2,071 | |
| Recurring financial charges | 65 | €2,071 | - | -€2,071 | |
| Profit (loss) for the period before taxes | 9903 | €1,504 | €16,235 | +€14,731 | +979.7% |
| Income taxes | 67/77 | €288 | €161 | -€128 | -44.3% |
| Profit (loss) for the period | 9904 | €1,215 | €16,074 | +€14,859 | +1222.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,215 | €16,074 | +€14,859 | +1222.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.