ppuntt 3D & GRAPHICS: 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.
ppuntt 3D & GRAPHICS
Largest movements
- Cash +€28,879
up €28,879 (+180%), from €16,022 to €44,902
mainly Net result for the year (+€17,885) and Depreciation (+€15,476)
- Receivables within one year -€11,698
down €11,698 (-55.3%), from €21,146 to €9,448
of which Trade receivables: -€13,925
- Tangible fixed assets -€10,841
down €10,841 (-4.5%), from €238,868 to €228,027
of which Land and buildings: -€9,902
- Profit (loss) carried forward +€17,885
up €17,885 (+413%), from €4,335 to €22,219
- Tax, wage and social debts -€11,874
down €11,874 (-54.7%), from €21,718 to €9,844
of which Remuneration and social security: -€7,545
- Trade debts -€5,286
down €5,286 (-97.4%), from €5,427 to €141
- Current portion of long-term debt +€4,427
up €4,427 (+88.1%), from €5,022 to €9,449
- Gross operating margin +€30,720
up €30,720 (+70.1%), from €43,851 to €74,571
- Staff costs -€10,333
down €10,333 (-25.7%), from €40,160 to €29,827
- Depreciation +€9,026
up €9,026 (+140%), from €6,449 to €15,476
- Taxes +€3,969
up €3,969 (+3,101%), from €128 to €4,097
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 | €276,736 | €282,596 | +€5,861 | +2.1% |
| Fixed assets | 21/28 | €238,868 | €228,027 | -€10,841 | -4.5% |
| Tangible fixed assets | 22/27 | €238,868 | €228,027 | -€10,841 | -4.5% |
| Land and buildings | 22 | €229,481 | €219,579 | -€9,902 | -4.3% |
| Plant, machinery and equipment | 23 | €9,386 | €8,448 | -€939 | -10.0% |
| Current assets | 29/58 | €37,868 | €54,569 | +€16,702 | +44.1% |
| Amounts receivable within one year | 40/41 | €21,146 | €9,448 | -€11,698 | -55.3% |
| Trade receivables | 40 | €21,146 | €7,221 | -€13,925 | -65.9% |
| Other amounts receivable | 41 | - | €2,227 | +€2,227 | |
| Cash at bank and in hand | 54/58 | €16,022 | €44,902 | +€28,879 | +180% |
| Deferred charges and accrued income | 490/1 | €700 | €220 | -€480 | -68.6% |
| Total equity and liabilities | 10/49 | €276,736 | €282,596 | +€5,861 | +2.1% |
| Equity | 10/15 | €73,430 | €91,315 | +€17,885 | +24.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,496 | €50,496 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €48,636 | €48,636 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,335 | €22,219 | +€17,885 | +413% |
| Amounts payable | 17/49 | €203,305 | €191,281 | -€12,024 | -5.9% |
| Amounts payable after more than one year | 17 | €153,486 | €152,423 | -€1,063 | -0.7% |
| Financial debts | 170/4 | €153,486 | €152,423 | -€1,063 | -0.7% |
| Amounts payable within one year | 42/48 | €49,621 | €38,754 | -€10,867 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | €5,022 | €9,449 | +€4,427 | +88.1% |
| Trade debts | 44 | €5,427 | €141 | -€5,286 | -97.4% |
| Suppliers | 440/4 | €5,427 | €141 | -€5,286 | -97.4% |
| Taxes, remuneration and social security | 45 | €21,718 | €9,844 | -€11,874 | -54.7% |
| Taxes | 450/3 | €9,224 | €4,895 | -€4,329 | -46.9% |
| Remuneration and social security | 454/9 | €12,494 | €4,949 | -€7,545 | -60.4% |
| Other amounts payable | 47/48 | €17,454 | €19,320 | +€1,867 | +10.7% |
| Accrued charges and deferred income | 492/3 | €198 | €104 | -€94 | -47.4% |
| Remuneration, social security and pensions | 62 | €40,160 | €29,827 | -€10,333 | -25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,449 | €15,476 | +€9,026 | +140% |
| Other operating charges | 640/8 | €1,122 | €1,358 | +€236 | +21.1% |
| Gross operating margin | 9900 | €43,851 | €74,571 | +€30,720 | +70.1% |
| Operating profit (loss) | 9901 | -€3,880 | €27,911 | +€31,791 | |
| Financial income | 75/76B | €12 | €2 | -€10 | -84.8% |
| Recurring financial income | 75 | €12 | €2 | -€10 | -84.8% |
| Financial charges | 65/66B | €5,209 | €5,931 | +€722 | +13.9% |
| Recurring financial charges | 65 | €5,209 | €5,931 | +€722 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,077 | €21,982 | +€31,059 | |
| Income taxes | 67/77 | €128 | €4,097 | +€3,969 | +3,101% |
| Profit (loss) for the period | 9904 | -€9,205 | €17,885 | +€27,089 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,205 | €17,885 | +€27,089 |
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 14 October 2026 via checked.be.