puntaandelijn: 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.
puntaandelijn
Largest movements
- Receivables within one year +€26,366
up €26,366 (+5,553%), from €475 to €26,840
of which Trade receivables: +€25,873
- Cash -€13,668
down €13,668 (-69.0%), from €19,818 to €6,150
mainly Receivables within one year (-€26,366) and Advances received (-€3,724)
- Deferred charges and accrued income +€813
up €813 (+138%), from €590 to €1,402
- Tangible fixed assets +€721
up €721 (+37.7%), from €1,911 to €2,632
of which Plant, machinery and equipment: +€933
- Profit (loss) carried forward +€12,153
up €12,153, from -€11,955 to €198
- Trade debts +€4,692
up €4,692 (+1,788%), from €262 to €4,955
- Advances received -€3,724
no longer reported in 2025 (was €3,724)
- Tax, wage and social debts +€763
up €763 (+27.9%), from €2,734 to €3,497
of which Taxes: +€1,110
- Staff costs -€24,179
down €24,179 (-98.5%), from €24,535 to €357
- Gross operating margin -€8,567
down €8,567 (-31.5%), from €27,193 to €18,626
- Taxes +€3,913
up €3,913 (+637%), from €615 to €4,528
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 | €22,794 | €37,026 | +€14,232 | +62.4% |
| Fixed assets | 21/28 | €1,911 | €2,632 | +€721 | +37.7% |
| Tangible fixed assets | 22/27 | €1,911 | €2,632 | +€721 | +37.7% |
| Plant, machinery and equipment | 23 | €1,277 | €2,209 | +€933 | +73.1% |
| Other tangible fixed assets | 26 | €635 | €423 | -€212 | -33.3% |
| Current assets | 29/58 | €20,883 | €34,393 | +€13,511 | +64.7% |
| Amounts receivable within one year | 40/41 | €475 | €26,840 | +€26,366 | +5,553% |
| Trade receivables | 40 | €433 | €26,306 | +€25,873 | +5,973% |
| Other amounts receivable | 41 | €42 | €534 | +€493 | +1,185% |
| Cash at bank and in hand | 54/58 | €19,818 | €6,150 | -€13,668 | -69.0% |
| Deferred charges and accrued income | 490/1 | €590 | €1,402 | +€813 | +138% |
| Total equity and liabilities | 10/49 | €22,794 | €37,026 | +€14,232 | +62.4% |
| Equity | 10/15 | €7,630 | €19,783 | +€12,153 | +159% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €984 | €984 | = | 0.0% |
| Tax-exempt reserves | 132 | €984 | €984 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,955 | €198 | +€12,153 | |
| Amounts payable | 17/49 | €15,164 | €17,243 | +€2,079 | +13.7% |
| Amounts payable within one year | 42/48 | €13,064 | €15,143 | +€2,079 | +15.9% |
| Trade debts | 44 | €262 | €4,955 | +€4,692 | +1,788% |
| Suppliers | 440/4 | €262 | €4,955 | +€4,692 | +1,788% |
| Advances received on contracts in progress | 46 | €3,724 | - | -€3,724 | |
| Taxes, remuneration and social security | 45 | €2,734 | €3,497 | +€763 | +27.9% |
| Taxes | 450/3 | €2,387 | €3,497 | +€1,110 | +46.5% |
| Remuneration and social security | 454/9 | €347 | - | -€347 | |
| Other amounts payable | 47/48 | €6,344 | €6,691 | +€347 | +5.5% |
| Accrued charges and deferred income | 492/3 | €2,100 | €2,100 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €24,535 | €357 | -€24,179 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €785 | €989 | +€204 | +26.0% |
| Other operating charges | 640/8 | €448 | €453 | +€5 | +1.1% |
| Gross operating margin | 9900 | €27,193 | €18,626 | -€8,567 | -31.5% |
| Operating profit (loss) | 9901 | €1,425 | €16,827 | +€15,402 | +1,081% |
| Financial income | 75/76B | €76 | €118 | +€42 | +55.7% |
| Recurring financial income | 75 | €76 | €118 | +€42 | +55.7% |
| Financial charges | 65/66B | €398 | €264 | -€134 | -33.6% |
| Recurring financial charges | 65 | €398 | €264 | -€134 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €1,103 | €16,681 | +€15,578 | +1,413% |
| Income taxes | 67/77 | €615 | €4,528 | +€3,913 | +637% |
| Profit (loss) for the period | 9904 | €488 | €12,153 | +€11,665 | +2,389% |
| Profit (loss) for the period to be appropriated | 9905 | €488 | €12,153 | +€11,665 | +2,389% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.