2 The Point Consulting: 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.
2 The Point Consulting
Largest movements
- Receivables within one year +€4,660
up €4,660 (+29.4%), from €15,854 to €20,515
of which Other amounts receivable: +€7,044
- Cash -€3,388
down €3,388 (-86.4%), from €3,923 to €535
mainly Receivables within one year (-€4,660) and Trade debts (-€3,874)
- Financial fixed assets +€1,200
new in 2025: €1,200
- Trade debts -€3,874
down €3,874 (-73.7%), from €5,255 to €1,382
- Reserves +€3,729
up €3,729 (+56.5%), from €6,600 to €10,329
of which Tax-exempt reserves: +€4,000
- Tax, wage and social debts +€2,181
up €2,181 (+40.8%), from €5,343 to €7,525
of which Taxes: +€1,281
- Profit (loss) carried forward +€437
up €437 (+40.5%), from €1,078 to €1,515
- Turnover -€55,387
no longer reported in 2025 (was €55,387)
- Purchases and services -€53,442
no longer reported in 2025 (was €53,442)
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 | €19,777 | €22,250 | +€2,473 | +12.5% |
| Fixed assets | 21/28 | - | €1,200 | +€1,200 | |
| Financial fixed assets | 28 | - | €1,200 | +€1,200 | |
| Current assets | 29/58 | €19,777 | €21,050 | +€1,273 | +6.4% |
| Amounts receivable within one year | 40/41 | €15,854 | €20,515 | +€4,660 | +29.4% |
| Trade receivables | 40 | €9,040 | €6,657 | -€2,383 | -26.4% |
| Other amounts receivable | 41 | €6,814 | €13,858 | +€7,044 | +103% |
| Cash at bank and in hand | 54/58 | €3,923 | €535 | -€3,388 | -86.4% |
| Total equity and liabilities | 10/49 | €19,777 | €22,250 | +€2,473 | +12.5% |
| Equity | 10/15 | €9,178 | €13,344 | +€4,165 | +45.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | €1,500 | = | 0.0% |
| Issued capital | 100 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €6,600 | €10,329 | +€3,729 | +56.5% |
| Non-distributable reserves | 130/1 | €600 | €329 | -€271 | -45.2% |
| Legal reserve | 130 | €600 | €329 | -€271 | -45.2% |
| Tax-exempt reserves | 132 | €6,000 | €10,000 | +€4,000 | +66.7% |
| Profit (loss) carried forward | 14 | €1,078 | €1,515 | +€437 | +40.5% |
| Amounts payable | 17/49 | €10,599 | €8,906 | -€1,693 | -16.0% |
| Amounts payable within one year | 42/48 | €10,599 | €8,906 | -€1,693 | -16.0% |
| Trade debts | 44 | €5,255 | €1,382 | -€3,874 | -73.7% |
| Suppliers | 440/4 | €5,255 | €1,382 | -€3,874 | -73.7% |
| Taxes, remuneration and social security | 45 | €5,343 | €7,525 | +€2,181 | +40.8% |
| Taxes | 450/3 | €5,343 | €6,625 | +€1,281 | +24.0% |
| Remuneration and social security | 454/9 | - | €900 | +€900 | |
| Turnover | 70 | €55,387 | - | -€55,387 | |
| Goods, raw materials, services and sundry goods | 60/61 | €53,442 | - | -€53,442 | |
| Other operating charges | 640/8 | €449 | €524 | +€74 | +16.6% |
| Gross operating margin | 9900 | €1,945 | €1,469 | -€476 | -24.5% |
| Operating profit (loss) | 9901 | €1,495 | €945 | -€550 | -36.8% |
| Financial income | 75/76B | €3 | €0 | -€2 | -84.1% |
| Recurring financial income | 75 | €3 | €0 | -€2 | -84.1% |
| Financial charges | 65/66B | €400 | €116 | -€283 | -70.9% |
| Recurring financial charges | 65 | €400 | €116 | -€283 | -70.9% |
| Profit (loss) for the period before taxes | 9903 | €1,099 | €829 | -€269 | -24.5% |
| Income taxes | 67/77 | €272 | €166 | -€106 | -39.0% |
| Profit (loss) for the period | 9904 | €827 | €663 | -€163 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €827 | €663 | -€163 | -19.8% |
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 25 October 2026 via checked.be.