Puntkomma Studio: 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 Studio
Largest movements
- Cash +€18,296
up €18,296 (+40.8%), from €44,835 to €63,131
mainly Net result for the year (+€27,221) and Depreciation (+€1,649)
- Tangible fixed assets +€979
up €979 (+63.2%), from €1,549 to €2,528
of which Furniture and vehicles: +€491
- Reserves +€27,221
up €27,221 (+72.7%), from €37,431 to €64,652
- Tax, wage and social debts -€7,869
down €7,869 (-64.2%), from €12,257 to €4,388
of which Taxes: -€7,869
- Taxes -€2,134
down €2,134 (-28.7%), from €7,434 to €5,300
- Gross operating margin -€2,067
down €2,067 (-5.6%), from €36,886 to €34,819
- Other operating charges -€389
down €389 (-77.0%), from €505 to €116
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 | €59,390 | €78,698 | +€19,308 | +32.5% |
| Fixed assets | 21/28 | €1,549 | €2,528 | +€979 | +63.2% |
| Tangible fixed assets | 22/27 | €1,549 | €2,528 | +€979 | +63.2% |
| Plant, machinery and equipment | 23 | €988 | €1,476 | +€488 | +49.4% |
| Furniture and vehicles | 24 | €561 | €1,052 | +€491 | +87.6% |
| Current assets | 29/58 | €57,841 | €76,170 | +€18,329 | +31.7% |
| Amounts receivable within one year | 40/41 | €12,080 | €12,113 | +€33 | +0.3% |
| Trade receivables | 40 | €12,080 | €9,680 | -€2,400 | -19.9% |
| Other amounts receivable | 41 | - | €2,433 | +€2,433 | |
| Cash at bank and in hand | 54/58 | €44,835 | €63,131 | +€18,296 | +40.8% |
| Deferred charges and accrued income | 490/1 | €926 | €926 | = | 0.0% |
| Total equity and liabilities | 10/49 | €59,390 | €78,698 | +€19,308 | +32.5% |
| Equity | 10/15 | €39,431 | €66,652 | +€27,221 | +69.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €37,431 | €64,652 | +€27,221 | +72.7% |
| Distributable reserves | 133 | €37,431 | €64,652 | +€27,221 | +72.7% |
| Amounts payable | 17/49 | €19,959 | €12,046 | -€7,913 | -39.6% |
| Amounts payable within one year | 42/48 | €19,959 | €11,808 | -€8,151 | -40.8% |
| Financial debts | 43 | - | €96 | +€96 | |
| Credit institutions | 430/8 | - | €96 | +€96 | |
| Trade debts | 44 | €2,739 | €2,288 | -€451 | -16.5% |
| Suppliers | 440/4 | €2,739 | €2,288 | -€451 | -16.5% |
| Taxes, remuneration and social security | 45 | €12,257 | €4,388 | -€7,869 | -64.2% |
| Taxes | 450/3 | €10,757 | €2,888 | -€7,869 | -73.2% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €4,963 | €5,037 | +€73 | +1.5% |
| Accrued charges and deferred income | 492/3 | - | €238 | +€238 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,449 | €1,649 | +€200 | +13.8% |
| Other operating charges | 640/8 | €505 | €116 | -€389 | -77.0% |
| Gross operating margin | 9900 | €36,886 | €34,819 | -€2,067 | -5.6% |
| Operating profit (loss) | 9901 | €34,932 | €33,054 | -€1,878 | -5.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +900% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +900% |
| Financial charges | 65/66B | €674 | €533 | -€141 | -20.9% |
| Recurring financial charges | 65 | €674 | €533 | -€141 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €34,258 | €32,521 | -€1,737 | -5.1% |
| Income taxes | 67/77 | €7,434 | €5,300 | -€2,134 | -28.7% |
| Profit (loss) for the period | 9904 | €26,824 | €27,221 | +€397 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,824 | €27,221 | +€397 | +1.5% |
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 16 October 2026 via checked.be.