PNT: 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.
PNT
Largest movements
- Receivables within one year +€36,397
new in 2025: €36,397
- Profit (loss) carried forward +€84,193
up €84,193 (+25.8%), from €326,752 to €410,945
- Debts after one year -€47,992
down €47,992 (-4.2%), from €1.1m to €1.1m
- Financial income -€7,656
down €7,656 (-7.7%), from €99,462 to €91,806
- Financial charges -€7,248
down €7,248 (-56.7%), from €12,780 to €5,532
- Other operating charges -€2,072
no longer reported in 2025 (was €2,072)
- Gross operating margin +€356
up €356 (+14.6%), from -€2,437 to -€2,081
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 | €3,544,239 | €3,580,597 | +€36,358 | +1.0% |
| Fixed assets | 21/28 | €3,544,200 | €3,544,200 | = | 0.0% |
| Financial fixed assets | 28 | €3,544,200 | €3,544,200 | = | 0.0% |
| Current assets | 29/58 | €39 | €36,397 | +€36,358 | +93225.6% |
| Amounts receivable within one year | 40/41 | - | €36,397 | +€36,397 | |
| Other amounts receivable | 41 | - | €36,397 | +€36,397 | |
| Cash at bank and in hand | 54/58 | €39 | - | -€39 | |
| Total equity and liabilities | 10/49 | €3,544,239 | €3,580,597 | +€36,358 | +1.0% |
| Equity | 10/15 | €2,262,157 | €2,346,350 | +€84,193 | +3.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,916,855 | €1,916,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,915,000 | €1,915,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €326,752 | €410,945 | +€84,193 | +25.8% |
| Amounts payable | 17/49 | €1,282,082 | €1,234,247 | -€47,835 | -3.7% |
| Amounts payable after more than one year | 17 | €1,141,066 | €1,093,074 | -€47,992 | -4.2% |
| Other amounts payable | 178/9 | €1,141,066 | €1,093,074 | -€47,992 | -4.2% |
| Amounts payable within one year | 42/48 | €141,016 | €141,173 | +€157 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €82,846 | €82,846 | = | 0.0% |
| Financial debts | 43 | €54,011 | €54,174 | +€163 | +0.3% |
| Credit institutions | 430/8 | €54,011 | €54,174 | +€163 | +0.3% |
| Trade debts | 44 | €4,159 | €4,153 | -€6 | -0.1% |
| Suppliers | 440/4 | €4,159 | €4,153 | -€6 | -0.1% |
| Other operating charges | 640/8 | €2,072 | - | -€2,072 | |
| Gross operating margin | 9900 | -€2,437 | -€2,081 | +€356 | +14.6% |
| Operating profit (loss) | 9901 | -€4,509 | -€2,081 | +€2,428 | +53.8% |
| Financial income | 75/76B | €99,462 | €91,806 | -€7,656 | -7.7% |
| Recurring financial income | 75 | €99,462 | €91,806 | -€7,656 | -7.7% |
| Financial charges | 65/66B | €12,780 | €5,532 | -€7,248 | -56.7% |
| Recurring financial charges | 65 | €12,780 | €5,532 | -€7,248 | -56.7% |
| Profit (loss) for the period before taxes | 9903 | €82,173 | €84,193 | +€2,020 | +2.5% |
| Profit (loss) for the period | 9904 | €82,173 | €84,193 | +€2,020 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €82,173 | €84,193 | +€2,020 | +2.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.