POINT BE (0464.652.071): financials and annual accounts

POINT BE

Molenbeek-Saint-Jean ·KBO/BCE: BE 0464.652.071

Line	2023	2022	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006
Balance sheet: assets
Total assets`20/58`	103,426	87,164	103,726	99,191	102,665	96,103	104,665	129,242	143,829	172,905	194,196	211,735	150,396	151,070	65,728	81,629	54,134
Fixed assets`21/28`	49,766	52,132	56,605	58,841	61,878	67,084	72,192	81,540	95,283	111,291	120,111	130,130	108,163	124,719	26,906	31,449	21,101
Tangible fixed assets`22/27`	37,932	40,169	44,641	46,877	49,915	55,120	60,556	69,904	83,646	99,655	108,475	118,494	96,527	113,083	15,270	19,813	9,465
Land and buildings`22`	37,932	40,169	44,641	46,877	49,915	55,120	60,325	65,627	71,140	77,790	83,500	89,210	87,999	98,998	-	-	-
Furniture and vehicles`24`	-	-	-	-	-	-	231	4,276	12,507	21,865	24,975	29,284	8,528	14,085	15,270	19,813	9,465
Financial fixed assets`28`	11,834	11,964	11,964	11,964	11,964	11,964	11,636	11,636	11,636	11,636	11,636	11,636	11,636	11,636	11,636	11,636	11,636
Current assets`29/58`	53,660	35,032	47,121	40,350	40,786	29,019	32,473	47,702	48,547	61,614	74,085	81,605	42,233	26,351	38,822	50,180	33,033
Amounts receivable within one year`40/41`	37,353	9,879	2,121	9,575	11,051	5,322	8,866	24,786	19,447	24,848	20,623	18,681	-	3,114	13,905	14,366	19,433
Trade receivables`40`	34,984	9,857	2,121	9,575	11,051	5,322	8,866	24,786	19,434	24,848	20,623	18,681	-	3,114	13,905	14,366	19,433
Other amounts receivable`41`	2,368	22	-	-	-	-	-	-	13	-	-	-	-	-	-	-	-
Current investments`50/53`	-	-	-	6,106	6,103	6,097	7,591	8,578	8,553	18,371	18,371	18,184	-	-	-	-	-
Cash at bank and in hand`54/58`	15,753	24,699	45,000	24,220	22,636	16,792	15,787	13,828	20,547	18,395	35,091	44,740	42,233	20,588	24,917	35,814	13,600
Deferred charges and accrued income`490/1`	555	454	-	450	996	809	228	510	-	-	-	-	-	2,649	-	-	-
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	103,426	87,164	103,726	99,191	102,665	96,103	104,665	129,242	143,829	172,905	194,196	211,735	150,396	151,070	65,728	81,629	54,134
Equity`10/15`	10,427	8,302	9,182	-10,160	-8,874	-14,372	-14,656	-3,833	811	23,991	24,542	24,138	14,531	16,604	30,311	29,660	27,614
Contributions`10/11`	32,821	32,821	32,821	32,821	32,821	32,821	32,821	32,821	32,821	32,821	32,821	32,821	32,821	32,821	32,821	32,821	32,821
Issued capital`100`	-	-	-	32,821	32,821	32,821	32,821	32,821	32,821	32,821	32,821	32,821	32,821	32,821	32,821	32,821	32,821
Reserves`13`	3,282	3,282	3,282	3,282	3,282	3,282	3,282	3,282	3,282	3,282	3,282	3,282	3,282	3,282	3,282	3,282	3,282
Non-distributable reserves`130/1`	3,282	3,282	3,282	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Legal reserve`130`	-	-	-	3,282	3,282	3,282	3,282	3,282	3,282	3,282	3,282	3,282	3,282	3,282	3,282	3,282	3,282
Reserves not available under the articles`1311`	3,282	3,282	3,282	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Profit (loss) carried forward`14`	-25,676	-27,801	-26,921	-46,263	-44,978	-50,475	-50,759	-39,936	-35,292	-12,112	-11,561	-11,965	-21,572	-19,499	-5,792	-6,443	-8,489
Provisions and deferred taxes`16`	-	-	-	-	-	-	-	-	-	6,345	-	-	-	-	3,198	3,763	3,763
Provisions for liabilities and charges`160/5`	-	-	-	-	-	-	-	-	-	6,345	-	-	-	-	3,198	3,763	3,763
Amounts payable`17/49`	92,999	78,862	94,544	109,351	111,539	110,475	119,321	133,075	143,018	142,569	169,654	187,597	135,865	134,466	32,219	48,206	22,757
Amounts payable after more than one year`17`	30,584	34,963	43,723	48,103	52,482	56,862	61,032	65,003	69,643	75,816	79,082	79,082	82,333	85,153	-	-	-
Financial debts`170/4`	30,584	34,963	43,723	48,103	52,482	56,862	61,032	65,003	69,643	75,816	79,082	79,082	82,333	85,153	-	-	-
Amounts payable within one year`42/48`	60,795	41,405	46,064	56,166	53,127	46,836	50,665	59,600	64,057	45,406	56,413	73,508	42,775	49,313	32,219	44,093	22,226
Current portion of amounts payable after more than one year`42`	4,380	4,380	4,380	4,380	4,379	4,170	3,971	4,640	6,947	-	-	-	6,978	-	-	-	-
Financial debts`43`	-	-	-	-	-	-	-	-	-	7,020	10,140	18,762	-	9,993	10,188	13,168	2,525
Credit institutions`430/8`	-	-	-	-	-	-	-	-	-	7,020	10,140	18,762	-	9,993	10,188	13,168	2,525
Trade debts`44`	8,997	3,246	6,962	2,103	3,413	688	2,278	1,285	3,148	655	1,378	8,170	8,750	10,870	3,088	17,658	1,543
Suppliers`440/4`	8,997	3,246	6,962	2,103	3,413	688	2,278	1,285	3,148	655	1,378	8,170	8,750	10,870	3,088	17,658	1,543
Advances received on contracts in progress`46`	12,100	1,184	182	16,629	182	-	-	973	973	-	-	-	-	-	-	-	-
Taxes, remuneration and social security`45`	4,239	2,164	6,047	6,568	11,884	4,573	7,804	9,475	9,965	2,164	5,259	5,700	12,245	10,648	2,242	1,388	6,622
Taxes`450/3`	4,239	2,164	6,047	6,568	11,884	4,573	7,804	9,475	9,965	2,164	5,259	5,700	12,245	10,648	2,242	1,388	6,622
Other amounts payable`47/48`	31,080	30,431	28,494	26,486	33,268	37,405	36,611	43,227	43,023	35,567	39,636	40,876	14,802	17,802	16,701	11,879	11,536
Accrued charges and deferred income`492/3`	1,620	2,493	4,757	5,083	5,930	6,777	7,624	8,471	9,318	21,347	34,159	35,007	10,757	-	-	4,113	531
Income statement
Turnover`70`	-	-	-	-	-	-	-	-	-	85,044	87,717	103,029	100,514	94,718	94,093	111,010	95,856
Non-recurring operating income`76A`	-	-	-	-	-	-	-	-	-	-	-	10,054	12,706	1,928	-	-	-
Gross operating margin`9900`	9,786	9,350	26,037	6,997	16,554	10,026	4,148	14,842	-4,615	7,006	16,884	31,372	9,663	7,447	9,224	12,104	11,602
Goods, raw materials, services and sundry goods`60/61`	-	-	-	-	-	-	-	-	-	78,038	70,833	71,657	90,851	87,271	84,869	98,906	84,254
Remuneration, social security and pensions`62`	-	-	-	-	-	-	-	-	-	-	-	348	-	-	-	-	-
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	2,236	2,236	2,236	3,038	5,205	5,436	9,348	13,743	16,008	10,817	11,299	20,678	18,855	18,638	7,116	7,586	8,797
Provisions for liabilities and charges: additions (uses and reversals)`635/8`	-	-	-	-	-	-	-	-	-6,345	-	-	-	-	-	-	-	-
Other operating charges`640/8`	1,830	1,484	647	1,971	1,101	944	1,693	1,505	3,461	437	89	89	437	437	437	437	874
Operating profit (loss)`9901`	5,721	5,629	23,154	1,989	10,248	3,645	-6,893	-406	-17,739	-4,248	5,496	10,257	-9,629	-11,628	1,671	4,081	1,931
Financial income`75/76B`	0	-	-	4	7	320	17	34	83	11	287	1,240	12	122	-	29	47
Recurring financial income`75`	0	-	-	4	7	320	17	34	83	11	287	1,240	12	122	-	29	47
Financial charges`65/66B`	3,452	3,473	3,522	3,278	4,173	3,551	3,946	3,997	5,525	4,969	5,379	11,943	5,162	4,129	1,020	2,064	958
Recurring financial charges`65`	3,452	3,473	3,522	3,278	4,173	3,551	3,946	3,997	5,525	4,969	5,379	11,943	5,162	4,129	1,020	2,064	958
Profit (loss) for the period before taxes`9903`	2,269	2,157	19,632	-1,285	6,081	414	-10,822	-4,368	-23,180	-9,206	404	9,608	-2,073	-13,707	651	2,046	1,020
Income taxes`67/77`	144	117	290	0	584	130	1	276	-	510	-	-	-	-	-	-	-
Profit (loss) for the period`9904`	2,125	2,039	19,342	-1,286	5,498	284	-10,823	-4,644	-23,180	-9,716	404	9,608	-2,073	-13,707	651	2,046	1,020
Profit (loss) for the period to be appropriated`9905`	2,125	2,039	19,342	-1,286	5,498	284	-10,823	-4,644	-23,180	-9,716	404	9,608	-2,073	-13,707	651	2,046	1,020
Appropriation of the result
Profit (loss) to be appropriated`9906`	-25,676	-27,801	-26,921	-46,263	-44,978	-50,475	-50,759	-39,936	-35,292	-12,112	-11,561	-11,965	-21,572	-19,499	-5,792	-6,443	-8,489
Profit (loss) brought forward from the previous period`14P`	-27,801	-29,841	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
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Financial year	Type	Filed	Reference	Document
31-12-2023	micro format	18-11-2024	2024-00603765	PDF
31-12-2022	micro format	30-09-2023	2023-00470036	PDF
31-12-2020	micro format	31-12-2021	2021-82300483	PDF
31-12-2019	micro format	01-12-2020	2020-73000596	PDF
31-12-2018	micro format	31-07-2019	2019-43600541	PDF
31-12-2017	micro format	31-08-2018	2018-62100203	PDF
31-12-2016	micro format	31-08-2017	2017-60200546	PDF
31-12-2015	full format	31-07-2016	2016-39000352	PDF
31-12-2014	full format	30-08-2015	2015-50200381	PDF
31-12-2013	full format	17-07-2014	2014-32200539	PDF
31-12-2012	full format	04-09-2013	2013-57800495	PDF
31-12-2011	full format	17-01-2013	2013-01100054	PDF
31-12-2010	full format	23-12-2011	2011-65100572	PDF
31-12-2009	full format	10-02-2011	2011-03300205	PDF
31-12-2008	full format	24-12-2009	2009-90700255	PDF
31-12-2007	full format	06-11-2008	2008-81000176	PDF
31-12-2006	full format	31-10-2007	2007-79300372	PDF
31-12-2004	full format	30-09-2005	2005-77301526	PDF
31-12-2003	full format	15-12-2004	2004-85501342	PDF
31-12-2002	full format	26-03-2004	2004-08602760	PDF
31-12-2001	full format	11-07-2002	2002-36503303	PDF
31-12-2000	full format	04-09-2001	2001-54000790	PDF

Line	2023	2022	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006
EBITDA	7,957	7,865	25,390	5,026	15,453	9,081	2,454	13,337	-1,731	6,569	16,795	30,935	9,226	7,010	8,787	11,667	10,728
Cash flow	4,362	4,276	21,578	1,752	10,703	5,720	-1,476	9,099	-7,173	1,101	11,703	30,286	16,782	4,931	7,767	9,632	9,817
Investment in fixed assets (approximation)	-130	-	0	0	0	328	0	0	-1	1,997	1,280	42,645	2,299	116,451	2,573	17,934	2,263
Change in cash	-8,946	-	20,780	1,583	5,845	1,005	1,959	-6,718	2,152	-16,696	-9,649	2,507	21,645	-4,329	-10,897	22,214	-
Working capital	-7,135	-6,374	1,057	-15,816	-12,341	-17,817	-18,192	-11,898	-15,510	16,208	17,672	8,097	-542	-22,962	6,603	6,087	10,807
EBIT margin	-	-	-	-	-	-	-	-	-	-5.0%	6.3%	10.0%	-9.6%	-12.3%	1.8%	3.7%	2.0%
Solvency	10.1%	9.5%	8.9%	-10.2%	-8.6%	-15.0%	-14.0%	-3.0%	0.6%	13.9%	12.6%	11.4%	9.7%	11.0%	46.1%	36.3%	51.0%
Current ratio	0.88	0.85	1.02	0.72	0.77	0.62	0.64	0.80	0.76	1.36	1.31	1.11	0.99	0.53	1.20	1.14	1.49
Debt to equity	8.92	9.50	10.30	-	-	-	-	-	-	5.94	6.91	7.77	9.35	8.10	1.06	1.63	0.82
ROE	20.4%	24.6%	210.7%	-	-	-	-	-	-	-40.5%	1.6%	39.8%	-14.3%	-82.6%	2.1%	6.9%	3.7%
ROA	2.1%	2.3%	18.6%	-1.3%	5.4%	0.3%	-10.3%	-3.6%	-16.1%	-5.6%	0.2%	4.5%	-1.4%	-9.1%	1.0%	2.5%	1.9%
Interest coverage	2.31	2.27	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Customer credit	-	-	-	-	-	-	-	-	-	107 days	86 days	66 days	-	12 days	54 days	47 days	74 days
Supplier credit	-	-	-	-	-	-	-	-	-	3 days	7 days	42 days	35 days	45 days	13 days	65 days	7 days

POINT BE

Annual accounts 2023

Money flows

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency10.1%

Current ratio0.88

Return on assets2.1%

Filed annual accounts

Filings

Key figures and ratios

Insights on POINT BE

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