PUNTA LINEA B: 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 LINEA B
Largest movements
- Receivables within one year +€39,301
up €39,301 (+33.7%), from €116,602 to €155,903
- Cash +€10,973
up €10,973 (+16.8%), from €65,125 to €76,098
mainly Trade debts (+€26,719) and Accrued charges and deferred income (+€21,565)
- Trade debts +€26,719
up €26,719 (+19.7%), from €135,411 to €162,130
- Accrued charges and deferred income +€21,565
up €21,565 (+40.8%), from €52,796 to €74,361
- Profit (loss) carried forward +€4,664
up €4,664 (+2.4%), from -€198,118 to -€193,454
- Tax, wage and social debts -€2,386
down €2,386 (-4.7%), from €51,088 to €48,702
of which Taxes: -€9,494
- Gross operating margin +€74,589
up €74,589 (+29.3%), from €254,652 to €329,241
- Staff costs +€70,725
up €70,725 (+28.6%), from €246,867 to €317,592
- Taxes +€5,160
new in 2025: €5,160
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 | €182,914 | €233,476 | +€50,562 | +27.6% |
| Fixed assets | 21/28 | €262 | €262 | = | 0.0% |
| Financial fixed assets | 28 | €262 | €262 | = | 0.0% |
| Current assets | 29/58 | €182,652 | €233,214 | +€50,562 | +27.7% |
| Amounts receivable within one year | 40/41 | €116,602 | €155,903 | +€39,301 | +33.7% |
| Trade receivables | 40 | €116,602 | €155,903 | +€39,301 | +33.7% |
| Cash at bank and in hand | 54/58 | €65,125 | €76,098 | +€10,973 | +16.8% |
| Deferred charges and accrued income | 490/1 | €925 | €1,213 | +€288 | +31.1% |
| Total equity and liabilities | 10/49 | €182,914 | €233,476 | +€50,562 | +27.6% |
| Equity | 10/15 | -€56,381 | -€51,717 | +€4,664 | +8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €123,137 | €123,137 | = | 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% |
| Tax-exempt reserves | 132 | €18,000 | €18,000 | = | 0.0% |
| Distributable reserves | 133 | €103,277 | €103,277 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€198,118 | -€193,454 | +€4,664 | +2.4% |
| Amounts payable | 17/49 | €239,295 | €285,193 | +€45,898 | +19.2% |
| Amounts payable within one year | 42/48 | €186,499 | €210,832 | +€24,333 | +13.0% |
| Trade debts | 44 | €135,411 | €162,130 | +€26,719 | +19.7% |
| Suppliers | 440/4 | €135,411 | €162,130 | +€26,719 | +19.7% |
| Taxes, remuneration and social security | 45 | €51,088 | €48,702 | -€2,386 | -4.7% |
| Taxes | 450/3 | €19,453 | €9,959 | -€9,494 | -48.8% |
| Remuneration and social security | 454/9 | €31,635 | €38,743 | +€7,108 | +22.5% |
| Accrued charges and deferred income | 492/3 | €52,796 | €74,361 | +€21,565 | +40.8% |
| Remuneration, social security and pensions | 62 | €246,867 | €317,592 | +€70,725 | +28.6% |
| Other operating charges | 640/8 | €2,746 | €1,418 | -€1,328 | -48.4% |
| Gross operating margin | 9900 | €254,652 | €329,241 | +€74,589 | +29.3% |
| Operating profit (loss) | 9901 | €5,039 | €10,231 | +€5,192 | +103% |
| Financial charges | 65/66B | €1,055 | €407 | -€648 | -61.4% |
| Recurring financial charges | 65 | €1,055 | €407 | -€648 | -61.4% |
| Profit (loss) for the period before taxes | 9903 | €3,984 | €9,824 | +€5,840 | +147% |
| Income taxes | 67/77 | - | €5,160 | +€5,160 | |
| Profit (loss) for the period | 9904 | €3,984 | €4,664 | +€680 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,984 | €4,664 | +€680 | +17.1% |
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 19 October 2026 via checked.be.