Axiepunt: 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.
Axiepunt
Largest movements
- Cash +€53,433
up €53,433 (+43.7%), from €122,148 to €175,581
mainly Net result for the year (+€50,888) and Trade debts (+€11,750)
- Receivables within one year +€14,344
up €14,344 (+101%), from €14,218 to €28,561
of which Trade receivables: +€14,218
- Tangible fixed assets -€10,059
down €10,059 (-37.2%), from €27,040 to €16,981
of which Furniture and vehicles: -€10,850
- Profit (loss) carried forward +€49,222
up €49,222 (+62.2%), from €79,163 to €128,385
- Trade debts +€11,750
new in 2025: €11,750
- Tax, wage and social debts -€3,889
down €3,889 (-16.3%), from €23,877 to €19,988
- Gross operating margin -€40,745
down €40,745 (-33.6%), from €121,132 to €80,387
- Taxes -€8,337
down €8,337 (-38.6%), from €21,575 to €13,238
- Depreciation -€6,546
down €6,546 (-36.2%), from €18,077 to €11,531
- Financial charges +€4,110
up €4,110 (+2,302%), from €179 to €4,288
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 | €164,040 | €221,123 | +€57,083 | +34.8% |
| Fixed assets | 21/28 | €27,040 | €16,981 | -€10,059 | -37.2% |
| Tangible fixed assets | 22/27 | €27,040 | €16,981 | -€10,059 | -37.2% |
| Plant, machinery and equipment | 23 | €1,713 | €2,504 | +€791 | +46.2% |
| Furniture and vehicles | 24 | €25,327 | €14,477 | -€10,850 | -42.8% |
| Current assets | 29/58 | €137,001 | €204,142 | +€67,142 | +49.0% |
| Amounts receivable within one year | 40/41 | €14,218 | €28,561 | +€14,344 | +101% |
| Trade receivables | 40 | €14,218 | €28,435 | +€14,218 | +100% |
| Other amounts receivable | 41 | - | €126 | +€126 | |
| Cash at bank and in hand | 54/58 | €122,148 | €175,581 | +€53,433 | +43.7% |
| Deferred charges and accrued income | 490/1 | €635 | - | -€635 | |
| Total equity and liabilities | 10/49 | €164,040 | €221,123 | +€57,083 | +34.8% |
| Equity | 10/15 | €80,163 | €129,385 | +€49,222 | +61.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,163 | €128,385 | +€49,222 | +62.2% |
| Amounts payable | 17/49 | €83,877 | €91,738 | +€7,861 | +9.4% |
| Amounts payable after more than one year | 17 | €60,000 | €60,000 | = | 0.0% |
| Financial debts | 170/4 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,877 | €31,738 | +€7,861 | +32.9% |
| Trade debts | 44 | - | €11,750 | +€11,750 | |
| Suppliers | 440/4 | - | €11,750 | +€11,750 | |
| Taxes, remuneration and social security | 45 | €23,877 | €19,988 | -€3,889 | -16.3% |
| Taxes | 450/3 | €23,877 | €19,988 | -€3,889 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,077 | €11,531 | -€6,546 | -36.2% |
| Other operating charges | 640/8 | €472 | €442 | -€31 | -6.5% |
| Gross operating margin | 9900 | €121,132 | €80,387 | -€40,745 | -33.6% |
| Operating profit (loss) | 9901 | €102,583 | €68,414 | -€34,169 | -33.3% |
| Financial charges | 65/66B | €179 | €4,288 | +€4,110 | +2,302% |
| Recurring financial charges | 65 | €179 | €4,288 | +€4,110 | +2,302% |
| Profit (loss) for the period before taxes | 9903 | €102,405 | €64,126 | -€38,279 | -37.4% |
| Income taxes | 67/77 | €21,575 | €13,238 | -€8,337 | -38.6% |
| Profit (loss) for the period | 9904 | €80,829 | €50,888 | -€29,941 | -37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €80,829 | €50,888 | -€29,941 | -37.0% |
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 31 October 2026 via checked.be.