PUNTNUL: what changed
What changed
PUNTNUL
NACE 71.112, Activities of interior architects
filed annual accounts (NBB)
Net result for the year
-€23,611
2024 · -€40,830+€17,219
Equity
-€162,956
2024 · -€139,345-€23,611
Cash
€15,656
2024 · €52+€15,604
Balance sheet total
€350,799
2024 · €400,003-€49,204
Largest movements
Assets
- Receivables within one year -€32,844
down €32,844 (-35.3%), from €93,134 to €60,289
of which Trade receivables: -€34,023
- Tangible fixed assets -€32,074
down €32,074 (-11.4%), from €281,717 to €249,643
of which Land and buildings: -€25,098
- Cash +€15,604
up €15,604 (+29,898%), from €52 to €15,656
mainly Depreciation (+€35,074) and Receivables within one year (+€32,844)
Equity and liabilities
- Profit (loss) carried forward -€23,611
down €23,611 (-5.8%), from -€407,963 to -€431,574
- Debts after one year -€17,744
down €17,744 (-13.6%), from €130,468 to €112,724
- Other debts -€8,551
down €8,551 (-2.6%), from €327,773 to €319,223
Income statement
- Gross operating margin +€29,743
up €29,743, from -€2,758 to €26,986
- Financial income +€3,889
up €3,889 (+1,009%), from €386 to €4,274
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€40,830
Gross operating margin
+€29,743
Depreciation
-€211
Other operating charges
+€62
Other operating items
-€16,326
Financial income
+€3,889
Financial charges
+€61
Result 2025
-€23,611
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€36,173
Investment
-€3,110
Financing
-€17,459
Cash 2024
€52
From operations (derived)
+€36,173
Net result for the year
-€23,611
Depreciation
+€35,074
Receivables within one year
+€32,844
Trade debts
+€2,494
Tax, wage and social debts
-€2,078
Other debts
-€8,551
Investment (derived)
-€3,110
Investment in fixed assets (net)
-€3,110
Financing
-€17,459
Debts after one year
-€17,744
Current portion of long-term debt
+€285
Cash 2025
€15,656
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €400,003 | €350,799 | -€49,204 | -12.3% |
| Fixed assets | 21/28 | €281,817 | €249,853 | -€31,964 | -11.3% |
| Tangible fixed assets | 22/27 | €281,717 | €249,643 | -€32,074 | -11.4% |
| Land and buildings | 22 | €231,185 | €206,088 | -€25,098 | -10.9% |
| Furniture and vehicles | 24 | €50,532 | €43,556 | -€6,976 | -13.8% |
| Financial fixed assets | 28 | €100 | €210 | +€110 | +110% |
| Current assets | 29/58 | €118,186 | €100,945 | -€17,240 | -14.6% |
| Stocks and contracts in progress | 3 | €25,000 | €25,000 | = | 0.0% |
| Contracts in progress | 37 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €93,134 | €60,289 | -€32,844 | -35.3% |
| Trade receivables | 40 | €92,782 | €58,760 | -€34,023 | -36.7% |
| Other amounts receivable | 41 | €351 | €1,530 | +€1,178 | +335% |
| Cash at bank and in hand | 54/58 | €52 | €15,656 | +€15,604 | +29,898% |
| Total equity and liabilities | 10/49 | €400,003 | €350,799 | -€49,204 | -12.3% |
| Equity | 10/15 | -€139,345 | -€162,956 | -€23,611 | -16.9% |
| Contributions | 10/11 | €268,600 | €268,600 | = | 0.0% |
| Reserves | 13 | €18 | €18 | = | 0.0% |
| Distributable reserves | 133 | €18 | €18 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€407,963 | -€431,574 | -€23,611 | -5.8% |
| Amounts payable | 17/49 | €539,348 | €513,755 | -€25,593 | -4.7% |
| Amounts payable after more than one year | 17 | €130,468 | €112,724 | -€17,744 | -13.6% |
| Financial debts | 170/4 | €130,468 | €112,724 | -€17,744 | -13.6% |
| Amounts payable within one year | 42/48 | €363,880 | €356,031 | -€7,849 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €17,459 | €17,744 | +€285 | +1.6% |
| Trade debts | 44 | €16,569 | €19,064 | +€2,494 | +15.1% |
| Suppliers | 440/4 | €16,569 | €19,064 | +€2,494 | +15.1% |
| Taxes, remuneration and social security | 45 | €2,078 | - | -€2,078 | |
| Taxes | 450/3 | €728 | - | -€728 | |
| Remuneration and social security | 454/9 | €1,350 | - | -€1,350 | |
| Other amounts payable | 47/48 | €327,773 | €319,223 | -€8,551 | -2.6% |
| Accrued charges and deferred income | 492/3 | €45,000 | €45,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,863 | €35,074 | +€211 | +0.6% |
| Other operating charges | 640/8 | €934 | €872 | -€62 | -6.7% |
| Non-recurring operating charges | 66A | €53 | €16,379 | +€16,326 | +30,803% |
| Gross operating margin | 9900 | -€2,758 | €26,986 | +€29,743 | |
| Operating profit (loss) | 9901 | -€38,608 | -€25,339 | +€13,269 | +34.4% |
| Financial income | 75/76B | €386 | €4,274 | +€3,889 | +1,009% |
| Recurring financial income | 75 | €386 | €4,274 | +€3,889 | +1,009% |
| Financial charges | 65/66B | €2,607 | €2,546 | -€61 | -2.4% |
| Recurring financial charges | 65 | €2,607 | €2,546 | -€61 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | -€40,830 | -€23,611 | +€17,219 | +42.2% |
| Profit (loss) for the period | 9904 | -€40,830 | -€23,611 | +€17,219 | +42.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,830 | -€23,611 | +€17,219 | +42.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.