In reinforced concrete flat slab buildings, the transference of unbalanced moments in the slab–column connections usually results from the asymmetry of spans, vertical loads, and horizontal forces from the wind. The punching strength of the slab–column connections can limit the load-carrying capacity of the structure in these cases, leading to structural collapse. The design code provisions are still based on empirical or semi-empirical equations; as the punching shear failure mechanisms are complex, and the ultimate strength is affected by several parameters. In this context, this paper presents the results of the computational investigation of the mechanical behaviour of flat slabs subjected to balanced and unbalanced moments using numerical Finite Element models. The numerical models were calibrated and accurately reproduced the behaviour and the punching resistance for concentric and eccentric loading. Furthermore, a parametric study was conducted to evaluate the mechanical behaviour of flat slabs under different load eccentricities, confirming that the increase in the unbalanced moment negatively impacts the load-carrying capacity of the slab–column connection. Furthermore, it was observed that all computational results obtained from models with unbalanced bending moments were higher than those estimated by the design codes.