2thePoint 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.
2thePoint Consulting
Largest movements
- Receivables within one year -€118,394
down €118,394 (-84.6%), from €139,931 to €21,537
of which Trade receivables: -€118,394
- Cash +€104,792
up €104,792 (+86.2%), from €121,521 to €226,313
mainly Receivables within one year (+€118,394) and Net result for the year (+€74,442)
- Tangible fixed assets -€6,371
down €6,371 (-25.2%), from €25,271 to €18,900
of which Furniture and vehicles: -€4,204
- Other debts -€19,632
down €19,632 (-20.5%), from €95,537 to €75,905
- Gross operating margin -€15,581
down €15,581 (-15.6%), from €99,610 to €84,029
- Taxes -€4,276
down €4,276 (-70.9%), from €6,029 to €1,753
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 | €287,044 | €267,566 | -€19,478 | -6.8% |
| Fixed assets | 21/28 | €25,271 | €18,900 | -€6,371 | -25.2% |
| Tangible fixed assets | 22/27 | €25,271 | €18,900 | -€6,371 | -25.2% |
| Plant, machinery and equipment | 23 | €1,738 | €1,467 | -€271 | -15.6% |
| Furniture and vehicles | 24 | €7,712 | €3,508 | -€4,204 | -54.5% |
| Other tangible fixed assets | 26 | €15,820 | €13,924 | -€1,896 | -12.0% |
| Current assets | 29/58 | €261,774 | €248,667 | -€13,107 | -5.0% |
| Amounts receivable within one year | 40/41 | €139,931 | €21,537 | -€118,394 | -84.6% |
| Trade receivables | 40 | €120,960 | €2,566 | -€118,394 | -97.9% |
| Other amounts receivable | 41 | €18,971 | €18,971 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €121,521 | €226,313 | +€104,792 | +86.2% |
| Deferred charges and accrued income | 490/1 | €322 | €817 | +€495 | +154% |
| Total equity and liabilities | 10/49 | €287,044 | €267,566 | -€19,478 | -6.8% |
| Equity | 10/15 | €133,193 | €133,894 | +€701 | +0.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €14,953 | €14,953 | = | 0.0% |
| Distributable reserves | 133 | €14,953 | €14,953 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,840 | €106,541 | +€701 | +0.7% |
| Amounts payable | 17/49 | €153,851 | €133,672 | -€20,179 | -13.1% |
| Amounts payable within one year | 42/48 | €153,851 | €133,672 | -€20,179 | -13.1% |
| Trade debts | 44 | €5,165 | €3,061 | -€2,103 | -40.7% |
| Suppliers | 440/4 | €5,165 | €3,061 | -€2,103 | -40.7% |
| Taxes, remuneration and social security | 45 | €53,149 | €54,705 | +€1,557 | +2.9% |
| Taxes | 450/3 | €53,149 | €54,705 | +€1,557 | +2.9% |
| Other amounts payable | 47/48 | €95,537 | €75,905 | -€19,632 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,002 | €7,631 | +€630 | +9.0% |
| Gross operating margin | 9900 | €99,610 | €84,029 | -€15,581 | -15.6% |
| Operating profit (loss) | 9901 | €92,609 | €76,398 | -€16,211 | -17.5% |
| Financial income | 75/76B | €455 | €33 | -€422 | -92.8% |
| Recurring financial income | 75 | €455 | €33 | -€422 | -92.8% |
| Financial charges | 65/66B | €201 | €236 | +€35 | +17.5% |
| Recurring financial charges | 65 | €201 | €236 | +€35 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €92,863 | €76,195 | -€16,668 | -17.9% |
| Income taxes | 67/77 | €6,029 | €1,753 | -€4,276 | -70.9% |
| Profit (loss) for the period | 9904 | €86,834 | €74,442 | -€12,392 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €86,834 | €74,442 | -€12,392 | -14.3% |
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 16 October 2026 via checked.be.