punt-b architecten: what changed
punt-b architecten
Largest movements
- Cash +€20,568
up €20,568 (+36.5%), from €56,291 to €76,859
mainly Net result for the year (+€18,164) and Other debts (+€12,040)
- Tangible fixed assets -€4,095
down €4,095 (-37.6%), from €10,903 to €6,808
of which Plant, machinery and equipment: -€2,208
- Deferred charges and accrued income +€2,798
up €2,798 (+28.5%), from €9,811 to €12,609
- Other debts +€12,040
up €12,040 (+47.6%), from €25,299 to €37,339
- Tax, wage and social debts +€10,274
up €10,274 (+40.8%), from €25,211 to €35,485
of which Taxes: +€5,706
- Trade debts -€9,966
down €9,966 (-37.7%), from €26,434 to €16,468
- Reserves +€7,031
up €7,031 (+26.2%), from €26,805 to €33,836
of which Distributable reserves: +€7,031
- Staff costs -€12,827
down €12,827 (-13.2%), from €97,459 to €84,632
- Gross operating margin +€8,688
up €8,688 (+8.0%), from €108,551 to €117,239
- Taxes +€5,444
up €5,444 (+239%), from €2,282 to €7,726
- Financial charges +€2,344
up €2,344 (+838%), from €280 to €2,623
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 | €105,349 | €124,616 | +€19,268 | +18.3% |
| Fixed assets | 21/28 | €10,903 | €6,808 | -€4,095 | -37.6% |
| Tangible fixed assets | 22/27 | €10,903 | €6,808 | -€4,095 | -37.6% |
| Land and buildings | 22 | €3,319 | €2,213 | -€1,106 | -33.3% |
| Plant, machinery and equipment | 23 | €4,732 | €2,524 | -€2,208 | -46.7% |
| Furniture and vehicles | 24 | €2,852 | €2,071 | -€780 | -27.4% |
| Current assets | 29/58 | €94,446 | €117,808 | +€23,362 | +24.7% |
| Amounts receivable within one year | 40/41 | €28,344 | €28,340 | -€4 | 0.0% |
| Trade receivables | 40 | €25,247 | €23,190 | -€2,057 | -8.1% |
| Other amounts receivable | 41 | €3,097 | €5,150 | +€2,053 | +66.3% |
| Cash at bank and in hand | 54/58 | €56,291 | €76,859 | +€20,568 | +36.5% |
| Deferred charges and accrued income | 490/1 | €9,811 | €12,609 | +€2,798 | +28.5% |
| Total equity and liabilities | 10/49 | €105,349 | €124,616 | +€19,268 | +18.3% |
| Equity | 10/15 | €27,805 | €34,836 | +€7,031 | +25.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €26,805 | €33,836 | +€7,031 | +26.2% |
| Tax-exempt reserves | 132 | €1,907 | €1,907 | = | 0.0% |
| Distributable reserves | 133 | €24,898 | €31,929 | +€7,031 | +28.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €77,544 | €89,781 | +€12,237 | +15.8% |
| Amounts payable within one year | 42/48 | €77,383 | €89,686 | +€12,303 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €439 | €394 | -€45 | -10.3% |
| Credit institutions | 430/8 | €439 | €394 | -€45 | -10.3% |
| Trade debts | 44 | €26,434 | €16,468 | -€9,966 | -37.7% |
| Suppliers | 440/4 | €26,434 | €16,468 | -€9,966 | -37.7% |
| Taxes, remuneration and social security | 45 | €25,211 | €35,485 | +€10,274 | +40.8% |
| Taxes | 450/3 | €15,440 | €21,146 | +€5,706 | +37.0% |
| Remuneration and social security | 454/9 | €9,771 | €14,339 | +€4,568 | +46.8% |
| Other amounts payable | 47/48 | €25,299 | €37,339 | +€12,040 | +47.6% |
| Accrued charges and deferred income | 492/3 | €161 | €95 | -€66 | -40.9% |
| Remuneration, social security and pensions | 62 | €97,459 | €84,632 | -€12,827 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,931 | €4,095 | +€164 | +4.2% |
| Other operating charges | 640/8 | €453 | €0 | -€453 | -100% |
| Gross operating margin | 9900 | €108,551 | €117,239 | +€8,688 | +8.0% |
| Operating profit (loss) | 9901 | €6,708 | €28,513 | +€21,804 | +325% |
| Financial income | 75/76B | €0 | €1 | +€1 | +6,200% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +6,200% |
| Financial charges | 65/66B | €280 | €2,623 | +€2,344 | +838% |
| Recurring financial charges | 65 | €280 | €2,623 | +€2,344 | +838% |
| Profit (loss) for the period before taxes | 9903 | €6,429 | €25,890 | +€19,461 | +303% |
| Income taxes | 67/77 | €2,282 | €7,726 | +€5,444 | +239% |
| Profit (loss) for the period | 9904 | €4,147 | €18,164 | +€14,017 | +338% |
| Profit (loss) for the period to be appropriated | 9905 | €4,147 | €18,164 | +€14,017 | +338% |
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 5 November 2026 via checked.be.