Therapunt: 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.
Therapunt
Largest movements
- Cash +€39,200
up €39,200 (+54.7%), from €71,621 to €110,822
mainly Net result for the year (+€61,902) and Depreciation (+€29,495)
- Current investments +€10,005
up €10,005 (+20.0%), from €50,000 to €60,005
- Tangible fixed assets -€7,766
down €7,766 (-2.0%), from €395,358 to €387,592
of which Plant, machinery and equipment: -€3,923
- Other debts +€27,372
up €27,372 (+1,599%), from €1,712 to €29,084
- Debts after one year -€17,837
down €17,837 (-5.6%), from €319,624 to €301,787
- Trade debts +€9,876
up €9,876 (+1,143%), from €864 to €10,740
- Tax, wage and social debts +€9,000
new in 2025: €9,000
- Taxes +€8,053
up €8,053 (+51.8%), from €15,549 to €23,602
- Gross operating margin +€7,028
up €7,028 (+6.4%), from €110,566 to €117,594
- Financial income +€1,676
up €1,676 (+4,207%), from €40 to €1,715
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 | €549,367 | €583,007 | +€33,640 | +6.1% |
| Fixed assets | 21/28 | €395,358 | €387,592 | -€7,766 | -2.0% |
| Tangible fixed assets | 22/27 | €395,358 | €387,592 | -€7,766 | -2.0% |
| Land and buildings | 22 | €349,559 | €345,717 | -€3,843 | -1.1% |
| Plant, machinery and equipment | 23 | €45,799 | €41,876 | -€3,923 | -8.6% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €154,009 | €195,414 | +€41,405 | +26.9% |
| Amounts receivable within one year | 40/41 | €4,951 | €1,703 | -€3,249 | -65.6% |
| Trade receivables | 40 | - | €885 | +€885 | |
| Other amounts receivable | 41 | €4,951 | €818 | -€4,133 | -83.5% |
| Current investments | 50/53 | €50,000 | €60,005 | +€10,005 | +20.0% |
| Cash at bank and in hand | 54/58 | €71,621 | €110,822 | +€39,200 | +54.7% |
| Deferred charges and accrued income | 490/1 | €27,436 | €22,885 | -€4,552 | -16.6% |
| Total equity and liabilities | 10/49 | €549,367 | €583,007 | +€33,640 | +6.1% |
| Equity | 10/15 | €187,126 | €189,028 | +€1,902 | +1.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €184,626 | €186,528 | +€1,902 | +1.0% |
| Distributable reserves | 133 | €184,626 | €186,528 | +€1,902 | +1.0% |
| Amounts payable | 17/49 | €362,241 | €393,978 | +€31,737 | +8.8% |
| Amounts payable after more than one year | 17 | €319,624 | €301,787 | -€17,837 | -5.6% |
| Financial debts | 170/4 | €319,624 | €301,787 | -€17,837 | -5.6% |
| Amounts payable within one year | 42/48 | €20,227 | €66,661 | +€46,435 | +230% |
| Current portion of amounts payable after more than one year | 42 | €17,650 | €17,837 | +€186 | +1.1% |
| Trade debts | 44 | €864 | €10,740 | +€9,876 | +1,143% |
| Suppliers | 440/4 | €864 | €10,740 | +€9,876 | +1,143% |
| Taxes, remuneration and social security | 45 | - | €9,000 | +€9,000 | |
| Taxes | 450/3 | - | €9,000 | +€9,000 | |
| Other amounts payable | 47/48 | €1,712 | €29,084 | +€27,372 | +1,599% |
| Accrued charges and deferred income | 492/3 | €22,390 | €25,530 | +€3,140 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,414 | €29,495 | +€81 | +0.3% |
| Other operating charges | 640/8 | €1,015 | €739 | -€276 | -27.2% |
| Gross operating margin | 9900 | €110,566 | €117,594 | +€7,028 | +6.4% |
| Operating profit (loss) | 9901 | €80,137 | €87,360 | +€7,223 | +9.0% |
| Financial income | 75/76B | €40 | €1,715 | +€1,676 | +4,207% |
| Recurring financial income | 75 | €40 | €1,715 | +€1,676 | +4,207% |
| Financial charges | 65/66B | €3,754 | €3,572 | -€182 | -4.9% |
| Recurring financial charges | 65 | €3,754 | €3,572 | -€182 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €76,423 | €85,504 | +€9,081 | +11.9% |
| Income taxes | 67/77 | €15,549 | €23,602 | +€8,053 | +51.8% |
| Profit (loss) for the period | 9904 | €60,874 | €61,902 | +€1,028 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €60,874 | €61,902 | +€1,028 | +1.7% |
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 19 October 2026 via checked.be.