PUNTO: 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.
PUNTO
Largest movements
- Cash -€3,215
down €3,215 (-38.6%), from €8,336 to €5,121
mainly Debts after one year (-€12,822) and Net result for the year (-€3,621)
- Debts after one year -€12,822
down €12,822 (-11.6%), from €110,694 to €97,872
- Accrued charges and deferred income +€12,822
up €12,822 (+2,729%), from €470 to €13,292
- Profit (loss) carried forward -€3,621
down €3,621 (-550%), from -€658 to -€4,279
- Gross operating margin -€3,282
down €3,282, from €968 to -€2,314
- Financial charges -€144
down €144 (-17.1%), from €844 to €700
- Financial income -€87
no longer reported in 2025 (was €87)
- Other operating charges +€38
up €38 (+6.7%), from €569 to €607
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 | €159,141 | €155,452 | -€3,689 | -2.3% |
| Fixed assets | 21/28 | €150,250 | €150,250 | = | 0.0% |
| Financial fixed assets | 28 | €150,250 | €150,250 | = | 0.0% |
| Current assets | 29/58 | €8,890 | €5,201 | -€3,689 | -41.5% |
| Amounts receivable within one year | 40/41 | €554 | €80 | -€474 | -85.6% |
| Other amounts receivable | 41 | €554 | €80 | -€474 | -85.6% |
| Cash at bank and in hand | 54/58 | €8,336 | €5,121 | -€3,215 | -38.6% |
| Total equity and liabilities | 10/49 | €159,141 | €155,452 | -€3,689 | -2.3% |
| Equity | 10/15 | €47,478 | €43,857 | -€3,621 | -7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,536 | €29,536 | = | 0.0% |
| Distributable reserves | 133 | €29,536 | €29,536 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€658 | -€4,279 | -€3,621 | -550% |
| Amounts payable | 17/49 | €111,663 | €111,595 | -€68 | -0.1% |
| Amounts payable after more than one year | 17 | €110,694 | €97,872 | -€12,822 | -11.6% |
| Financial debts | 170/4 | €110,694 | €97,872 | -€12,822 | -11.6% |
| Amounts payable within one year | 42/48 | €499 | €431 | -€68 | -13.6% |
| Trade debts | 44 | €499 | €431 | -€68 | -13.6% |
| Suppliers | 440/4 | €499 | €431 | -€68 | -13.6% |
| Accrued charges and deferred income | 492/3 | €470 | €13,292 | +€12,822 | +2,729% |
| Other operating charges | 640/8 | €569 | €607 | +€38 | +6.7% |
| Gross operating margin | 9900 | €968 | -€2,314 | -€3,282 | |
| Operating profit (loss) | 9901 | €399 | -€2,922 | -€3,320 | |
| Financial income | 75/76B | €87 | - | -€87 | |
| Recurring financial income | 75 | €87 | - | -€87 | |
| Financial charges | 65/66B | €844 | €700 | -€144 | -17.1% |
| Recurring financial charges | 65 | €844 | €700 | -€144 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | -€358 | -€3,621 | -€3,264 | -912% |
| Profit (loss) for the period | 9904 | -€358 | -€3,621 | -€3,264 | -912% |
| Profit (loss) for the period to be appropriated | 9905 | -€358 | -€3,621 | -€3,264 | -912% |
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 23 October 2026 via checked.be.