ID PUNT: what changed
Two financial 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.
ID PUNT
Largest movements
- Cash -€27,316
down €27,316 (-39.6%), from €68,938 to €41,623
mainly Receivables within one year (-€22,891) and Contributions, distributions and other (-€17,500)
- Receivables within one year +€22,891
up €22,891 (+2,522%), from €908 to €23,798
of which Trade receivables: +€22,824
- Tangible fixed assets -€7,066
down €7,066 (-21.1%), from €33,529 to €26,463
- Deferred charges and accrued income -€2,727
down €2,727 (-81.7%), from €3,340 to €613
- Trade debts +€10,881
up €10,881 (+1,834%), from €593 to €11,474
- Reserves -€9,530
down €9,530 (-18.4%), from €51,823 to €42,293
- Tax, wage and social debts -€8,332
down €8,332 (-78.0%), from €10,688 to €2,356
- Debts after one year -€7,697
down €7,697 (-41.9%), from €18,355 to €10,658
- Gross operating margin -€20,578
down €20,578 (-42.0%), from €49,049 to €28,472
- Taxes -€7,442
down €7,442 (-56.5%), from €13,173 to €5,730
- Depreciation +€516
up €516 (+4.7%), from €10,990 to €11,507
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.
Derived cash bridge
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 | €110,067 | €95,433 | -€14,634 | -13.3% |
| Fixed assets | 21/28 | €36,881 | €29,399 | -€7,482 | -20.3% |
| Intangible fixed assets | 21 | €3,351 | €2,936 | -€416 | -12.4% |
| Tangible fixed assets | 22/27 | €33,529 | €26,463 | -€7,066 | -21.1% |
| Furniture and vehicles | 24 | €33,529 | €26,463 | -€7,066 | -21.1% |
| Current assets | 29/58 | €73,186 | €66,034 | -€7,152 | -9.8% |
| Amounts receivable within one year | 40/41 | €908 | €23,798 | +€22,891 | +2,522% |
| Trade receivables | 40 | €908 | €23,732 | +€22,824 | +2,515% |
| Other amounts receivable | 41 | €0 | €67 | +€67 | |
| Cash at bank and in hand | 54/58 | €68,938 | €41,623 | -€27,316 | -39.6% |
| Deferred charges and accrued income | 490/1 | €3,340 | €613 | -€2,727 | -81.7% |
| Total equity and liabilities | 10/49 | €110,067 | €95,433 | -€14,634 | -13.3% |
| Equity | 10/15 | €61,823 | €52,293 | -€9,530 | -15.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €51,823 | €42,293 | -€9,530 | -18.4% |
| Distributable reserves | 133 | €51,823 | €42,293 | -€9,530 | -18.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €48,244 | €43,140 | -€5,103 | -10.6% |
| Amounts payable after more than one year | 17 | €18,355 | €10,658 | -€7,697 | -41.9% |
| Financial debts | 170/4 | €18,355 | €10,658 | -€7,697 | -41.9% |
| Amounts payable within one year | 42/48 | €29,888 | €32,193 | +€2,305 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €7,452 | €7,697 | +€245 | +3.3% |
| Trade debts | 44 | €593 | €11,474 | +€10,881 | +1,834% |
| Suppliers | 440/4 | €593 | €11,474 | +€10,881 | +1,834% |
| Taxes, remuneration and social security | 45 | €10,688 | €2,356 | -€8,332 | -78.0% |
| Taxes | 450/3 | €10,688 | €2,356 | -€8,332 | -78.0% |
| Other amounts payable | 47/48 | €11,155 | €10,666 | -€489 | -4.4% |
| Accrued charges and deferred income | 492/3 | €0 | €289 | +€289 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,990 | €11,507 | +€516 | +4.7% |
| Other operating charges | 640/8 | €1,440 | €1,416 | -€24 | -1.7% |
| Gross operating margin | 9900 | €49,049 | €28,472 | -€20,578 | -42.0% |
| Operating profit (loss) | 9901 | €36,619 | €15,549 | -€21,070 | -57.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,262 | €1,850 | -€413 | -18.2% |
| Recurring financial charges | 65 | €2,262 | €1,850 | -€413 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €34,356 | €13,700 | -€20,656 | -60.1% |
| Income taxes | 67/77 | €13,173 | €5,730 | -€7,442 | -56.5% |
| Profit (loss) for the period | 9904 | €21,184 | €7,970 | -€13,214 | -62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,184 | €7,970 | -€13,214 | -62.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.