ONE PUNCH AGENCY: what changed
ONE PUNCH AGENCY
Largest movements
- Receivables within one year -€42,344
down €42,344 (-25.2%), from €167,849 to €125,505
of which Trade receivables: -€47,528
- Profit (loss) carried forward -€63,161
down €63,161 (-478%), from -€13,219 to -€76,380
- Short-term financial debts +€20,966
up €20,966 (+66.7%), from €31,412 to €52,378
- Trade debts +€4,253
up €4,253 (+3.3%), from €130,683 to €134,936
- Tax, wage and social debts -€3,959
no longer reported in 2025 (was €3,959)
- Accrued charges and deferred income -€2,086
down €2,086 (-62.7%), from €3,328 to €1,242
- Gross operating margin -€303,468
down €303,468, from €242,036 to -€61,432
- Write-downs -€255,561
no longer reported in 2025 (was €255,561)
- Taxes -€10,684
no longer reported in 2025 (was €10,684)
- Other operating charges -€4,053
down €4,053 (-86.9%), from €4,665 to €612
- Depreciation -€2,766
no longer reported in 2025 (was €2,766)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €169,580 | €125,593 | -€43,987 | -25.9% |
| Current assets | 29/58 | €169,580 | €125,593 | -€43,987 | -25.9% |
| Amounts receivable within one year | 40/41 | €167,849 | €125,505 | -€42,344 | -25.2% |
| Trade receivables | 40 | €167,849 | €120,321 | -€47,528 | -28.3% |
| Other amounts receivable | 41 | - | €5,184 | +€5,184 | |
| Cash at bank and in hand | 54/58 | €1,731 | €88 | -€1,643 | -94.9% |
| Total equity and liabilities | 10/49 | €169,580 | €125,593 | -€43,987 | -25.9% |
| Equity | 10/15 | €198 | -€62,963 | -€63,161 | |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €917 | €917 | = | 0.0% |
| Non-distributable reserves | 130/1 | €917 | €917 | = | 0.0% |
| Reserves not available under the articles | 1311 | €917 | €917 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,219 | -€76,380 | -€63,161 | -478% |
| Amounts payable | 17/49 | €169,382 | €188,556 | +€19,174 | +11.3% |
| Amounts payable within one year | 42/48 | €166,054 | €187,314 | +€21,260 | +12.8% |
| Financial debts | 43 | €31,412 | €52,378 | +€20,966 | +66.7% |
| Other loans | 439 | €31,412 | €52,378 | +€20,966 | +66.7% |
| Trade debts | 44 | €130,683 | €134,936 | +€4,253 | +3.3% |
| Suppliers | 440/4 | €130,683 | €134,936 | +€4,253 | +3.3% |
| Taxes, remuneration and social security | 45 | €3,959 | - | -€3,959 | |
| Taxes | 450/3 | €3,959 | - | -€3,959 | |
| Accrued charges and deferred income | 492/3 | €3,328 | €1,242 | -€2,086 | -62.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,766 | - | -€2,766 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €255,561 | - | -€255,561 | |
| Other operating charges | 640/8 | €4,665 | €612 | -€4,053 | -86.9% |
| Gross operating margin | 9900 | €242,036 | -€61,432 | -€303,468 | |
| Operating profit (loss) | 9901 | -€20,956 | -€62,044 | -€41,088 | -196% |
| Financial charges | 65/66B | €1,799 | €1,117 | -€682 | -37.9% |
| Recurring financial charges | 65 | €1,799 | €1,117 | -€682 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | -€22,755 | -€63,161 | -€40,406 | -178% |
| Income taxes | 67/77 | €10,684 | - | -€10,684 | |
| Profit (loss) for the period | 9904 | -€33,439 | -€63,161 | -€29,722 | -88.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,439 | -€63,161 | -€29,722 | -88.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.