PlayPunk: 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.
PlayPunk
Largest movements
- Receivables within one year +€148,471
up €148,471 (+1407.0%), from €10,552 to €159,023
of which Trade receivables: +€149,145
- Cash +€145,535
up €145,535 (+154.7%), from €94,097 to €239,632
mainly Net result for the year (+€220,036) and Tax, wage and social debts (+€59,865)
- Stocks and contracts +€79,626
new in 2024: €79,626
- Intangible fixed assets +€12,300
up €12,300 (+121.7%), from €10,110 to €22,410
- Reserves +€189,196
new in 2024: €189,196
- Tax, wage and social debts +€59,865
up €59,865, from €0 to €59,865
- Current portion of long-term debt +€50,000
new in 2024: €50,000
- Accrued charges and deferred income +€49,559
new in 2024: €49,559
- Trade debts +€31,452
up €31,452 (+275.1%), from €11,435 to €42,887
- Gross operating margin +€303,365
up €303,365, from -€24,838 to €278,527
- Taxes +€56,453
new in 2024: €56,453
- Depreciation +€3,180
up €3,180 (+383.1%), from €830 to €4,010
- Financial income +€2,831
new in 2024: €2,831
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,513 | €507,479 | +€388,966 | +328.2% |
| Fixed assets | 21/28 | €10,110 | €22,995 | +€12,885 | +127.4% |
| Intangible fixed assets | 21 | €10,110 | €22,410 | +€12,300 | +121.7% |
| Tangible fixed assets | 22/27 | - | €585 | +€585 | |
| Furniture and vehicles | 24 | - | €585 | +€585 | |
| Current assets | 29/58 | €108,403 | €484,484 | +€376,081 | +346.9% |
| Stocks and contracts in progress | 3 | - | €79,626 | +€79,626 | |
| Stocks | 30/36 | - | €79,626 | +€79,626 | |
| Amounts receivable within one year | 40/41 | €10,552 | €159,023 | +€148,471 | +1407.0% |
| Trade receivables | 40 | €9,346 | €158,491 | +€149,145 | +1595.8% |
| Other amounts receivable | 41 | €1,206 | €532 | -€674 | -55.9% |
| Cash at bank and in hand | 54/58 | €94,097 | €239,632 | +€145,535 | +154.7% |
| Deferred charges and accrued income | 490/1 | €3,754 | €6,203 | +€2,449 | +65.2% |
| Total equity and liabilities | 10/49 | €118,513 | €507,479 | +€388,966 | +328.2% |
| Equity | 10/15 | -€24,174 | €195,862 | +€220,036 | |
| Contributions | 10/11 | €6,666 | €6,666 | = | 0.0% |
| Reserves | 13 | - | €189,196 | +€189,196 | |
| Distributable reserves | 133 | - | €189,196 | +€189,196 | |
| Profit (loss) carried forward | 14 | -€30,840 | - | +€30,840 | |
| Amounts payable | 17/49 | €142,687 | €311,617 | +€168,930 | +118.4% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Financial debts | 170/4 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €142,687 | €262,058 | +€119,371 | +83.7% |
| Current portion of amounts payable after more than one year | 42 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €11,435 | €42,887 | +€31,452 | +275.1% |
| Suppliers | 440/4 | €11,435 | €42,887 | +€31,452 | +275.1% |
| Taxes, remuneration and social security | 45 | €0 | €59,865 | +€59,865 | |
| Taxes | 450/3 | - | €59,865 | +€59,865 | |
| Other amounts payable | 47/48 | €131,252 | €109,306 | -€21,946 | -16.7% |
| Accrued charges and deferred income | 492/3 | - | €49,559 | +€49,559 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €830 | €4,010 | +€3,180 | +383.1% |
| Other operating charges | 640/8 | €10 | €246 | +€236 | +2360.0% |
| Gross operating margin | 9900 | -€24,838 | €278,527 | +€303,365 | |
| Operating profit (loss) | 9901 | -€25,678 | €274,271 | +€299,949 | |
| Financial income | 75/76B | - | €2,831 | +€2,831 | |
| Recurring financial income | 75 | - | €2,831 | +€2,831 | |
| Financial charges | 65/66B | €23 | €613 | +€590 | +2565.2% |
| Recurring financial charges | 65 | €23 | €613 | +€590 | +2565.2% |
| Profit (loss) for the period before taxes | 9903 | -€25,701 | €276,489 | +€302,190 | |
| Income taxes | 67/77 | - | €56,453 | +€56,453 | |
| Profit (loss) for the period | 9904 | -€25,701 | €220,036 | +€245,737 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,701 | €220,036 | +€245,737 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.