PUNTA ISLITA: 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.
PUNTA ISLITA
Largest movements
- Tangible fixed assets -€49,099
down €49,099 (-2.9%), from €1.7m to €1.6m
of which Land and buildings: -€44,996
- Profit (loss) carried forward -€66,102
down €66,102 (-11.7%), from -€563,832 to -€629,935
- Taxes -€9,696
no longer reported in 2025 (was €9,696)
- Gross operating margin +€6,391
up €6,391, from -€3,861 to €2,530
- Depreciation +€415
up €415 (+0.7%), from €63,461 to €63,876
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 | €1,689,890 | €1,635,631 | -€54,259 | -3.2% |
| Fixed assets | 21/28 | €1,680,525 | €1,631,427 | -€49,099 | -2.9% |
| Tangible fixed assets | 22/27 | €1,680,525 | €1,631,427 | -€49,099 | -2.9% |
| Land and buildings | 22 | €1,638,659 | €1,593,663 | -€44,996 | -2.7% |
| Plant, machinery and equipment | 23 | €41,866 | €37,764 | -€4,102 | -9.8% |
| Current assets | 29/58 | €9,365 | €4,204 | -€5,161 | -55.1% |
| Cash at bank and in hand | 54/58 | €9,310 | €4,149 | -€5,161 | -55.4% |
| Deferred charges and accrued income | 490/1 | €55 | €55 | -€0 | -0.2% |
| Total equity and liabilities | 10/49 | €1,689,890 | €1,635,631 | -€54,259 | -3.2% |
| Equity | 10/15 | €327,414 | €261,311 | -€66,102 | -20.2% |
| Contributions | 10/11 | €890,701 | €890,701 | = | 0.0% |
| Reserves | 13 | €545 | €545 | = | 0.0% |
| Tax-exempt reserves | 132 | €545 | €545 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€563,832 | -€629,935 | -€66,102 | -11.7% |
| Amounts payable | 17/49 | €1,362,476 | €1,374,320 | +€11,843 | +0.9% |
| Amounts payable within one year | 42/48 | €1,362,476 | €1,374,320 | +€11,843 | +0.9% |
| Trade debts | 44 | €2,426 | €4,269 | +€1,843 | +76.0% |
| Suppliers | 440/4 | €2,426 | €4,269 | +€1,843 | +76.0% |
| Other amounts payable | 47/48 | €1,360,051 | €1,370,051 | +€10,000 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,461 | €63,876 | +€415 | +0.7% |
| Other operating charges | 640/8 | €4,215 | €4,216 | +€1 | 0.0% |
| Gross operating margin | 9900 | -€3,861 | €2,530 | +€6,391 | |
| Operating profit (loss) | 9901 | -€71,537 | -€65,562 | +€5,975 | +8.4% |
| Financial charges | 65/66B | €569 | €540 | -€29 | -5.1% |
| Recurring financial charges | 65 | €569 | €540 | -€29 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | -€72,107 | -€66,102 | +€6,004 | +8.3% |
| Income taxes | 67/77 | €9,696 | - | -€9,696 | |
| Profit (loss) for the period | 9904 | -€81,803 | -€66,102 | +€15,701 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€81,803 | -€66,102 | +€15,701 | +19.2% |
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 15 October 2026 via checked.be.