Punt.: 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.
Punt.
Largest movements
- Cash +€15,943
up €15,943 (+18.3%), from €87,229 to €103,172
mainly Tax, wage and social debts (+€23,686) and Receivables within one year (+€1,017)
- Tax, wage and social debts +€23,686
new in 2025: €23,686
of which Remuneration and social security: +€18,719
- Profit (loss) carried forward -€4,498
down €4,498 (-5.3%), from €85,580 to €81,082
- Trade debts -€4,262
down €4,262 (-58.1%), from €7,334 to €3,072
- Staff costs +€69,500
up €69,500 (+151.7%), from €45,821 to €115,322
- Purchases and services -€49,594
down €49,594 (-28.3%), from €175,335 to €125,741
- Gross operating margin +€29,548
up €29,548 (+36.0%), from €82,170 to €111,718
- Turnover +€14,291
up €14,291 (+32.7%), from €43,685 to €57,975
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 | €92,915 | €107,841 | +€14,926 | +16.1% |
| Fixed assets | 21/28 | €1,500 | €1,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €91,415 | €106,341 | +€14,926 | +16.3% |
| Amounts receivable within one year | 40/41 | €4,186 | €3,169 | -€1,017 | -24.3% |
| Trade receivables | 40 | €1,206 | €3,169 | +€1,963 | +162.8% |
| Other amounts receivable | 41 | €2,980 | - | -€2,980 | |
| Cash at bank and in hand | 54/58 | €87,229 | €103,172 | +€15,943 | +18.3% |
| Total equity and liabilities | 10/49 | €92,915 | €107,841 | +€14,926 | +16.1% |
| Equity | 10/15 | €85,580 | €81,082 | -€4,498 | -5.3% |
| Profit (loss) carried forward | 14 | €85,580 | €81,082 | -€4,498 | -5.3% |
| Amounts payable | 17/49 | €7,334 | €26,758 | +€19,424 | +264.8% |
| Amounts payable within one year | 42/48 | €7,334 | €26,758 | +€19,424 | +264.8% |
| Trade debts | 44 | €7,334 | €3,072 | -€4,262 | -58.1% |
| Suppliers | 440/4 | €7,334 | €3,072 | -€4,262 | -58.1% |
| Taxes, remuneration and social security | 45 | - | €23,686 | +€23,686 | |
| Taxes | 450/3 | - | €4,966 | +€4,966 | |
| Remuneration and social security | 454/9 | - | €18,719 | +€18,719 | |
| Turnover | 70 | €43,685 | €57,975 | +€14,291 | +32.7% |
| Non-recurring operating income | 76A | €2,570 | €424 | -€2,146 | -83.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €175,335 | €125,741 | -€49,594 | -28.3% |
| Remuneration, social security and pensions | 62 | €45,821 | €115,322 | +€69,500 | +151.7% |
| Other operating charges | 640/8 | €2 | €28 | +€26 | +1292.5% |
| Non-recurring operating charges | 66A | - | €457 | +€457 | |
| Gross operating margin | 9900 | €82,170 | €111,718 | +€29,548 | +36.0% |
| Operating profit (loss) | 9901 | €36,347 | -€4,089 | -€40,436 | |
| Financial income | 75/76B | €1 | €1 | +€0 | +11.0% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +11.0% |
| Financial charges | 65/66B | €245 | €410 | +€166 | +67.6% |
| Recurring financial charges | 65 | €245 | €410 | +€166 | +67.6% |
| Profit (loss) for the period before taxes | 9903 | €36,103 | -€4,498 | -€40,601 | |
| Profit (loss) for the period | 9904 | €36,103 | -€4,498 | -€40,601 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,103 | -€4,498 | -€40,601 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.