puntOmega: 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.
puntOmega
Largest movements
- Receivables within one year +€58,457
up €58,457 (+40.3%), from €144,954 to €203,412
of which Other amounts receivable: +€74,819
- Cash +€4,497
up €4,497 (+31.3%), from €14,358 to €18,855
mainly Net result for the year (+€51,727) and Tax, wage and social debts (+€12,074)
- Reserves +€51,727
up €51,727 (+43.4%), from €119,282 to €171,010
- Tax, wage and social debts +€12,074
up €12,074 (+30.0%), from €40,272 to €52,347
- Gross operating margin -€91,949
down €91,949 (-58.8%), from €156,442 to €64,493
- Taxes -€20,720
down €20,720 (-57.5%), from €36,054 to €15,334
- Financial income +€4,843
up €4,843 (+240%), from €2,022 to €6,864
- Other operating charges +€1,645
up €1,645 (+256%), from €643 to €2,288
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 | €162,055 | €226,199 | +€64,144 | +39.6% |
| Fixed assets | 21/28 | €2,742 | €3,932 | +€1,190 | +43.4% |
| Tangible fixed assets | 22/27 | €2,742 | €3,932 | +€1,190 | +43.4% |
| Furniture and vehicles | 24 | €2,742 | €3,932 | +€1,190 | +43.4% |
| Current assets | 29/58 | €159,313 | €222,267 | +€62,954 | +39.5% |
| Amounts receivable within one year | 40/41 | €144,954 | €203,412 | +€58,457 | +40.3% |
| Trade receivables | 40 | €33,665 | €17,303 | -€16,362 | -48.6% |
| Other amounts receivable | 41 | €111,290 | €186,109 | +€74,819 | +67.2% |
| Cash at bank and in hand | 54/58 | €14,358 | €18,855 | +€4,497 | +31.3% |
| Total equity and liabilities | 10/49 | €162,055 | €226,199 | +€64,144 | +39.6% |
| Equity | 10/15 | €121,782 | €173,510 | +€51,727 | +42.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €119,282 | €171,010 | +€51,727 | +43.4% |
| Distributable reserves | 133 | €119,282 | €171,010 | +€51,727 | +43.4% |
| Amounts payable | 17/49 | €40,272 | €52,690 | +€12,417 | +30.8% |
| Amounts payable within one year | 42/48 | €40,272 | €52,690 | +€12,417 | +30.8% |
| Trade debts | 44 | - | €343 | +€343 | |
| Suppliers | 440/4 | - | €343 | +€343 | |
| Taxes, remuneration and social security | 45 | €40,272 | €52,347 | +€12,074 | +30.0% |
| Taxes | 450/3 | €40,272 | €52,347 | +€12,074 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,045 | €1,785 | -€260 | -12.7% |
| Other operating charges | 640/8 | €643 | €2,288 | +€1,645 | +256% |
| Gross operating margin | 9900 | €156,442 | €64,493 | -€91,949 | -58.8% |
| Operating profit (loss) | 9901 | €153,754 | €60,420 | -€93,334 | -60.7% |
| Financial income | 75/76B | €2,022 | €6,864 | +€4,843 | +240% |
| Recurring financial income | 75 | €2,022 | €6,864 | +€4,843 | +240% |
| Financial charges | 65/66B | €439 | €223 | -€216 | -49.3% |
| Recurring financial charges | 65 | €439 | €223 | -€216 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | €155,337 | €67,061 | -€88,276 | -56.8% |
| Income taxes | 67/77 | €36,054 | €15,334 | -€20,720 | -57.5% |
| Profit (loss) for the period | 9904 | €119,282 | €51,727 | -€67,555 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €119,282 | €51,727 | -€67,555 | -56.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.