PUNTKOMA: 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.
PUNTKOMA
Largest movements
- Cash +€54,866
up €54,866 (+490%), from €11,190 to €66,056
mainly Net result for the year (+€98,923) and Trade debts (+€28,180)
- Receivables within one year +€6,857
up €6,857 (+7.4%), from €93,119 to €99,975
of which Trade receivables: +€47,623
- Reserves +€98,923
up €98,923 (+5,318%), from €1,860 to €100,783
of which Distributable reserves: +€100,783
- Profit (loss) carried forward -€83,099
no longer reported in 2025 (was €83,099)
- Trade debts +€28,180
up €28,180 (+2,759%), from €1,021 to €29,201
- Tax, wage and social debts +€17,718
up €17,718 (+96.7%), from €18,328 to €36,047
- Gross operating margin +€26,022
up €26,022 (+24.8%), from €105,066 to €131,088
- Taxes +€6,784
up €6,784 (+25.2%), from €26,894 to €33,678
- Financial income +€2,969
up €2,969 (+145,560%), from €2 to €2,971
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 | €104,309 | €166,031 | +€61,723 | +59.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €104,309 | €166,031 | +€61,723 | +59.2% |
| Amounts receivable within one year | 40/41 | €93,119 | €99,975 | +€6,857 | +7.4% |
| Trade receivables | 40 | €15,474 | €63,097 | +€47,623 | +308% |
| Other amounts receivable | 41 | €77,645 | €36,879 | -€40,766 | -52.5% |
| Cash at bank and in hand | 54/58 | €11,190 | €66,056 | +€54,866 | +490% |
| Total equity and liabilities | 10/49 | €104,309 | €166,031 | +€61,723 | +59.2% |
| Equity | 10/15 | €84,959 | €100,783 | +€15,824 | +18.6% |
| Reserves | 13 | €1,860 | €100,783 | +€98,923 | +5,318% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €100,783 | +€100,783 | |
| Profit (loss) carried forward | 14 | €83,099 | - | -€83,099 | |
| Amounts payable | 17/49 | €19,350 | €65,248 | +€45,898 | +237% |
| Amounts payable within one year | 42/48 | €19,350 | €65,248 | +€45,898 | +237% |
| Trade debts | 44 | €1,021 | €29,201 | +€28,180 | +2,759% |
| Suppliers | 440/4 | €1,021 | €29,201 | +€28,180 | +2,759% |
| Taxes, remuneration and social security | 45 | €18,328 | €36,047 | +€17,718 | +96.7% |
| Taxes | 450/3 | €18,328 | €36,047 | +€17,718 | +96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54 | - | -€54 | |
| Other operating charges | 640/8 | €400 | €1,355 | +€955 | +239% |
| Gross operating margin | 9900 | €105,066 | €131,088 | +€26,022 | +24.8% |
| Operating profit (loss) | 9901 | €104,611 | €129,732 | +€25,121 | +24.0% |
| Financial income | 75/76B | €2 | €2,971 | +€2,969 | +145,560% |
| Recurring financial income | 75 | €2 | €2,971 | +€2,969 | +145,560% |
| Financial charges | 65/66B | €122 | €103 | -€19 | -15.5% |
| Recurring financial charges | 65 | €122 | €103 | -€19 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €104,492 | €132,601 | +€28,109 | +26.9% |
| Income taxes | 67/77 | €26,894 | €33,678 | +€6,784 | +25.2% |
| Profit (loss) for the period | 9904 | €77,597 | €98,923 | +€21,325 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €77,597 | €98,923 | +€21,325 | +27.5% |
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.