2 THE POINT SOFTWARE SOLUTIONS: 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 SOFTWARE SOLUTIONS
Largest movements
- Cash +€96,550
up €96,550 (+84.0%), from €114,878 to €211,428
mainly Trade debts (+€68,931) and Net result for the year (+€55,507)
- Tangible fixed assets +€29,719
up €29,719 (+423%), from €7,023 to €36,742
of which Furniture and vehicles: +€32,220
- Receivables within one year -€18,246
down €18,246 (-42.1%), from €43,388 to €25,142
of which Trade receivables: -€26,840
- Trade debts +€68,931
up €68,931 (+1,344%), from €5,128 to €74,059
- Reserves +€55,000
up €55,000 (+11.8%), from €464,860 to €519,860
of which Non-distributable reserves: +€55,000
- Tax, wage and social debts -€17,736
down €17,736 (-58.1%), from €30,503 to €12,767
- Gross operating margin -€9,653
down €9,653 (-8.0%), from €120,308 to €110,655
- Depreciation +€9,042
up €9,042 (+246%), from €3,670 to €12,713
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 | €525,289 | €633,313 | +€108,024 | +20.6% |
| Fixed assets | 21/28 | €367,023 | €396,742 | +€29,719 | +8.1% |
| Tangible fixed assets | 22/27 | €7,023 | €36,742 | +€29,719 | +423% |
| Land and buildings | 22 | €3,779 | €2,090 | -€1,689 | -44.7% |
| Plant, machinery and equipment | 23 | €1,265 | €454 | -€811 | -64.1% |
| Furniture and vehicles | 24 | €1,979 | €34,199 | +€32,220 | +1,628% |
| Financial fixed assets | 28 | €360,000 | €360,000 | = | 0.0% |
| Current assets | 29/58 | €158,266 | €236,570 | +€78,305 | +49.5% |
| Amounts receivable within one year | 40/41 | €43,388 | €25,142 | -€18,246 | -42.1% |
| Trade receivables | 40 | €43,388 | €16,547 | -€26,840 | -61.9% |
| Other amounts receivable | 41 | - | €8,595 | +€8,595 | |
| Cash at bank and in hand | 54/58 | €114,878 | €211,428 | +€96,550 | +84.0% |
| Total equity and liabilities | 10/49 | €525,289 | €633,313 | +€108,024 | +20.6% |
| Equity | 10/15 | €476,612 | €532,119 | +€55,507 | +11.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €464,860 | €519,860 | +€55,000 | +11.8% |
| Non-distributable reserves | 130/1 | €463,000 | €518,000 | +€55,000 | +11.9% |
| Other | 1319 | €463,000 | €518,000 | +€55,000 | +11.9% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,552 | €6,059 | +€507 | +9.1% |
| Amounts payable | 17/49 | €48,677 | €101,194 | +€52,517 | +108% |
| Amounts payable within one year | 42/48 | €48,677 | €101,194 | +€52,517 | +108% |
| Trade debts | 44 | €5,128 | €74,059 | +€68,931 | +1,344% |
| Suppliers | 440/4 | €5,128 | €74,059 | +€68,931 | +1,344% |
| Taxes, remuneration and social security | 45 | €30,503 | €12,767 | -€17,736 | -58.1% |
| Taxes | 450/3 | €30,503 | €12,767 | -€17,736 | -58.1% |
| Other amounts payable | 47/48 | €13,046 | €14,368 | +€1,322 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,670 | €12,713 | +€9,042 | +246% |
| Other operating charges | 640/8 | €674 | €687 | +€12 | +1.8% |
| Gross operating margin | 9900 | €120,308 | €110,655 | -€9,653 | -8.0% |
| Operating profit (loss) | 9901 | €115,963 | €97,256 | -€18,707 | -16.1% |
| Financial income | 75/76B | €2 | €48 | +€46 | +2,202% |
| Recurring financial income | 75 | €2 | €48 | +€46 | +2,202% |
| Financial charges | 65/66B | €2,361 | €1,439 | -€922 | -39.0% |
| Recurring financial charges | 65 | €2,361 | €1,439 | -€922 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | €113,604 | €95,865 | -€17,739 | -15.6% |
| Income taxes | 67/77 | €39,298 | €40,357 | +€1,059 | +2.7% |
| Profit (loss) for the period | 9904 | €74,305 | €55,507 | -€18,798 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €74,305 | €55,507 | -€18,798 | -25.3% |
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 13 October 2026 via checked.be.