AU POINT PIVOT: 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.
AU POINT PIVOT
Largest movements
- Receivables within one year +€22,620
new in 2025: €22,620
of which Other amounts receivable: +€22,203
- Tangible fixed assets -€7,972
down €7,972 (-18.7%), from €42,566 to €34,594
- Cash +€1,553
up €1,553 (+6.9%), from €22,605 to €24,158
mainly Net result for the year (+€19,935) and Depreciation (+€9,201)
- Profit (loss) carried forward +€19,935
up €19,935 (+294%), from €6,784 to €26,719
- Debts after one year -€8,652
down €8,652 (-24.9%), from €34,769 to €26,117
- Tax, wage and social debts +€6,651
up €6,651 (+119%), from €5,612 to €12,263
of which Taxes: +€7,151
- Trade debts -€3,136
no longer reported in 2025 (was €3,136)
- Accrued charges and deferred income +€1,071
up €1,071 (+180%), from €595 to €1,666
- Gross operating margin +€25,879
up €25,879 (+192%), from €13,445 to €39,324
- Depreciation +€6,267
up €6,267 (+214%), from €2,934 to €9,201
- Taxes +€4,640
up €4,640 (+185%), from €2,512 to €7,152
- Financial charges +€1,363
up €1,363 (+171%), from €798 to €2,161
- Other operating charges +€458
up €458 (+110%), from €417 to €875
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 | €66,189 | €82,417 | +€16,228 | +24.5% |
| Fixed assets | 21/28 | €42,566 | €34,594 | -€7,972 | -18.7% |
| Tangible fixed assets | 22/27 | €42,566 | €34,594 | -€7,972 | -18.7% |
| Furniture and vehicles | 24 | €42,566 | €34,594 | -€7,972 | -18.7% |
| Current assets | 29/58 | €23,623 | €47,823 | +€24,200 | +102% |
| Amounts receivable within one year | 40/41 | - | €22,620 | +€22,620 | |
| Trade receivables | 40 | - | €417 | +€417 | |
| Other amounts receivable | 41 | - | €22,203 | +€22,203 | |
| Cash at bank and in hand | 54/58 | €22,605 | €24,158 | +€1,553 | +6.9% |
| Deferred charges and accrued income | 490/1 | €1,018 | €1,045 | +€27 | +2.7% |
| Total equity and liabilities | 10/49 | €66,189 | €82,417 | +€16,228 | +24.5% |
| Equity | 10/15 | €13,784 | €33,719 | +€19,935 | +145% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,784 | €26,719 | +€19,935 | +294% |
| Amounts payable | 17/49 | €52,405 | €48,698 | -€3,707 | -7.1% |
| Amounts payable after more than one year | 17 | €34,769 | €26,117 | -€8,652 | -24.9% |
| Financial debts | 170/4 | €34,769 | €26,117 | -€8,652 | -24.9% |
| Amounts payable within one year | 42/48 | €17,041 | €20,915 | +€3,874 | +22.7% |
| Current portion of amounts payable after more than one year | 42 | €8,235 | €8,652 | +€417 | +5.1% |
| Trade debts | 44 | €3,136 | - | -€3,136 | |
| Suppliers | 440/4 | €3,136 | - | -€3,136 | |
| Taxes, remuneration and social security | 45 | €5,612 | €12,263 | +€6,651 | +119% |
| Taxes | 450/3 | €2,512 | €9,663 | +€7,151 | +285% |
| Remuneration and social security | 454/9 | €3,100 | €2,600 | -€500 | -16.1% |
| Other amounts payable | 47/48 | €58 | - | -€58 | |
| Accrued charges and deferred income | 492/3 | €595 | €1,666 | +€1,071 | +180% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,934 | €9,201 | +€6,267 | +214% |
| Other operating charges | 640/8 | €417 | €875 | +€458 | +110% |
| Gross operating margin | 9900 | €13,445 | €39,324 | +€25,879 | +192% |
| Operating profit (loss) | 9901 | €10,094 | €29,248 | +€19,154 | +190% |
| Financial charges | 65/66B | €798 | €2,161 | +€1,363 | +171% |
| Recurring financial charges | 65 | €798 | €2,161 | +€1,363 | +171% |
| Profit (loss) for the period before taxes | 9903 | €9,296 | €27,087 | +€17,791 | +191% |
| Income taxes | 67/77 | €2,512 | €7,152 | +€4,640 | +185% |
| Profit (loss) for the period | 9904 | €6,784 | €19,935 | +€13,151 | +194% |
| Profit (loss) for the period to be appropriated | 9905 | €6,784 | €19,935 | +€13,151 | +194% |
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 15 October 2026 via checked.be.