POINT SO
ActiveFinancials · financial year 2025, micro format
2025 annual accounts filed 31 days after the deadline Filed on 31 August 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00470055.
Annual accounts 2025 filed on 31-08-2026 at the NBB all 3 filings
Every figure per financial year
The operating result for 2025 is 22% higher than in 2024 and the highest since 2023. It is the second rise in a row.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Staff
| Item | 31-12-2023 | 31-12-2024 | 31-12-2025 |
|---|---|---|---|
| Employees at the balance-sheet date | 1 | 1 | 1 |
| full-time | 1 | 1 | 1 |
| in full-time equivalents | 1 | 1 | 1 |
| Average over the year, in full-time equivalents | 1 | 1 | 1 |
| On a permanent contract | 1 | 1 | 1 |
| Joined | 3 | - | - |
| Left | 2 | - | - |
Source: social balance sheet in the 2023 to 2025 annual accounts
Investments
| Item | 2023 | 2024 | 2025 |
|---|---|---|---|
| Tangible fixed assets | €9,473 | - | - |
| Depreciation and write-downs of the year | €2,368 | €3,157 | - |
Source: notes to the 2023 to 2025 annual accounts (statement of fixed assets)
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Remuneration, social security and pensions62 | €32,247 | €42,130 | €57,455 | ▲ 36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €2,368 | €3,157 | - | - |
| Other operating charges640/8 | €1,134 | €698 | €774 | ▲ 10.9% |
| Gross operating margin9900 | €49,929 | €84,446 | €105,138 | ▲ 24.5% |
| Operating profit (loss)9901 | €14,181 | €38,462 | €46,909 | ▲ 22.0% |
| Financial charges65/66B | €938 | €447 | €544 | ▲ 21.6% |
| Recurring financial charges65 | €938 | €447 | €544 | ▲ 21.6% |
| Profit (loss) for the period before taxes9903 | €13,243 | €38,015 | €46,365 | ▲ 22.0% |
| Income taxes67/77 | €3,643 | €9,590 | €10,899 | ▲ 13.7% |
| Profit (loss) for the period9904 | €9,599 | €28,425 | €35,466 | ▲ 24.8% |
| Profit (loss) for the period to be appropriated9905 | €9,599 | €28,425 | €35,466 | ▲ 24.8% |
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Assets | ||||
| Total assets20/58 | €35,855 | €63,404 | €95,876 | ▲ 51.2% |
| Fixed assets21/28 | €7,105 | €3,947 | - | - |
| Tangible fixed assets22/27 | €7,105 | €3,947 | - | - |
| Furniture and vehicles24 | €7,105 | €3,947 | - | - |
| Current assets29/58 | €28,750 | €59,457 | €95,876 | ▲ 61.3% |
| Amounts receivable within one year40/41 | €11,206 | €22,557 | €17,905 | ▼ 20.6% |
| Trade receivables40 | €11,206 | €22,556 | €17,904 | ▼ 20.6% |
| Other amounts receivable41 | - | €1 | €1 | = |
| Cash at bank and in hand54/58 | €13,744 | €32,800 | €75,262 | ▲ 129% |
| Deferred charges and accrued income490/1 | €3,799 | €4,100 | €2,710 | ▼ 33.9% |
| Equity and liabilities | ||||
| Total equity and liabilities10/49 | €35,855 | €63,404 | €95,876 | ▲ 51.2% |
| Equity10/15 | €3,599 | €22,024 | €40,490 | ▲ 83.8% |
| Contributions10/11 | €2,000 | €2,000 | €2,000 | = |
| Profit (loss) carried forward14 | €1,599 | €20,024 | €38,490 | ▲ 92.2% |
| Amounts payable17/49 | €32,255 | €41,380 | €55,386 | ▲ 33.8% |
| Amounts payable after more than one year17 | €4,216 | €852 | - | - |
| Financial debts170/4 | €4,216 | €852 | - | - |
| Amounts payable within one year42/48 | €26,637 | €40,172 | €55,319 | ▲ 37.7% |
| Current portion of amounts payable after more than one year42 | - | - | €1,135 | - |
| Financial debts43 | €3,298 | €3,642 | - | - |
| Credit institutions430/8 | €3,298 | €3,642 | - | - |
| Trade debts44 | €3,506 | €4,954 | €6,694 | ▲ 35.1% |
| Suppliers440/4 | €3,506 | €4,954 | €6,694 | ▲ 35.1% |
| Taxes, remuneration and social security45 | €18,294 | €30,623 | €40,430 | ▲ 32.0% |
| Taxes450/3 | €11,647 | €21,068 | €31,362 | ▲ 48.9% |
| Remuneration and social security454/9 | €6,648 | €9,555 | €9,068 | ▼ 5.1% |
| Other amounts payable47/48 | €1,538 | €953 | €7,061 | ▲ 641% |
| Accrued charges and deferred income492/3 | €1,402 | €356 | €67 | ▼ 81.2% |
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Profit (loss) for the period9904 | €9,599 | €28,425 | €35,466 | ▲ 24.8% |
| + Depreciation and write-downs630 | €2,368 | €3,157 | - | - |
| Operating cash flow (approximation) | €11,967 | €31,582 | €35,466 | ▲ 12.3% |
| Investment in fixed assets (approximation) | - | €0 | - | - |
| Change in cash | - | €19,056 | €42,462 | ▲ 123% |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 39,278 companies had the same profile as POINT SO has now. Two years later, 95.8% were still going and 1.8% had gone bankrupt.
- Micro
- 2 to 5 years old
- solvency 30% or more
- a profit of 5% of the balance sheet or more
Another 0.1% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of POINT SO itself: 1.5% within 12 months.
Test of the method
The method was tested on the 497,446 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 39,278 companies, not a prediction for POINT SO. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.