PUNTKOMMA: 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.
PUNTKOMMA
Largest movements
- Cash +€25,310
up €25,310 (+94.5%), from €26,783 to €52,093
mainly Depreciation (+€36,224) and Current investments (+€10,000)
- Tangible fixed assets -€19,104
down €19,104 (-15.5%), from €123,406 to €104,302
- Receivables within one year +€10,218
up €10,218 (+57.5%), from €17,772 to €27,990
of which Other amounts receivable: +€5,523
- Current investments -€10,000
down €10,000 (-20.0%), from €50,000 to €40,000
- Trade debts +€8,919
up €8,919 (+1,382%), from €645 to €9,564
- Reserves +€8,235
up €8,235 (+9.0%), from €91,957 to €100,192
- Tax, wage and social debts -€7,262
down €7,262 (-88.9%), from €8,164 to €903
of which Remuneration and social security: -€4,902
- Other debts -€3,987
down €3,987 (-98.7%), from €4,038 to €51
- Gross operating margin -€22,290
down €22,290 (-22.9%), from €97,457 to €75,167
- Staff costs -€9,286
down €9,286 (-29.2%), from €31,752 to €22,466
- Depreciation +€6,975
up €6,975 (+23.8%), from €29,249 to €36,224
- Taxes -€3,627
down €3,627 (-36.0%), from €10,081 to €6,454
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 | €225,371 | €231,276 | +€5,905 | +2.6% |
| Fixed assets | 21/28 | €124,666 | €105,362 | -€19,304 | -15.5% |
| Tangible fixed assets | 22/27 | €123,406 | €104,302 | -€19,104 | -15.5% |
| Plant, machinery and equipment | 23 | €32,571 | €27,851 | -€4,720 | -14.5% |
| Furniture and vehicles | 24 | €44,967 | €37,613 | -€7,354 | -16.4% |
| Other tangible fixed assets | 26 | €45,868 | €38,838 | -€7,030 | -15.3% |
| Financial fixed assets | 28 | €1,260 | €1,060 | -€200 | -15.9% |
| Current assets | 29/58 | €100,705 | €125,914 | +€25,209 | +25.0% |
| Amounts receivable within one year | 40/41 | €17,772 | €27,990 | +€10,218 | +57.5% |
| Trade receivables | 40 | €12,852 | €17,548 | +€4,695 | +36.5% |
| Other amounts receivable | 41 | €4,920 | €10,443 | +€5,523 | +112% |
| Current investments | 50/53 | €50,000 | €40,000 | -€10,000 | -20.0% |
| Cash at bank and in hand | 54/58 | €26,783 | €52,093 | +€25,310 | +94.5% |
| Deferred charges and accrued income | 490/1 | €6,150 | €5,830 | -€319 | -5.2% |
| Total equity and liabilities | 10/49 | €225,371 | €231,276 | +€5,905 | +2.6% |
| Equity | 10/15 | €171,957 | €180,192 | +€8,235 | +4.8% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €91,957 | €100,192 | +€8,235 | +9.0% |
| Distributable reserves | 133 | €91,957 | €100,192 | +€8,235 | +9.0% |
| Amounts payable | 17/49 | €53,414 | €51,084 | -€2,330 | -4.4% |
| Amounts payable after more than one year | 17 | €35,000 | €35,000 | = | 0.0% |
| Financial debts | 170/4 | €35,000 | €35,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,848 | €10,518 | -€2,330 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €645 | €9,564 | +€8,919 | +1,382% |
| Suppliers | 440/4 | €645 | €9,564 | +€8,919 | +1,382% |
| Taxes, remuneration and social security | 45 | €8,164 | €903 | -€7,262 | -88.9% |
| Taxes | 450/3 | €3,262 | €903 | -€2,359 | -72.3% |
| Remuneration and social security | 454/9 | €4,902 | €0 | -€4,902 | -100% |
| Other amounts payable | 47/48 | €4,038 | €51 | -€3,987 | -98.7% |
| Accrued charges and deferred income | 492/3 | €5,566 | €5,566 | = | 0.0% |
| Non-recurring operating income | 76A | €9,904 | €0 | -€9,904 | -100% |
| Remuneration, social security and pensions | 62 | €31,752 | €22,466 | -€9,286 | -29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,249 | €36,224 | +€6,975 | +23.8% |
| Other operating charges | 640/8 | €2,619 | €2,119 | -€500 | -19.1% |
| Gross operating margin | 9900 | €97,457 | €75,167 | -€22,290 | -22.9% |
| Operating profit (loss) | 9901 | €33,836 | €14,358 | -€19,478 | -57.6% |
| Financial income | 75/76B | €48 | €952 | +€905 | +1,900% |
| Recurring financial income | 75 | €48 | €952 | +€905 | +1,900% |
| Financial charges | 65/66B | €1,008 | €622 | -€386 | -38.3% |
| Recurring financial charges | 65 | €1,008 | €622 | -€386 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €32,876 | €14,688 | -€18,188 | -55.3% |
| Income taxes | 67/77 | €10,081 | €6,454 | -€3,627 | -36.0% |
| Profit (loss) for the period | 9904 | €22,796 | €8,235 | -€14,561 | -63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,796 | €8,235 | -€14,561 | -63.9% |
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.