Bildpunkt: 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.
Bildpunkt
Largest movements
- Cash -€16,955
down €16,955 (-41.5%), from €40,883 to €23,928
mainly Contributions, distributions and other (-€30,923) and Net result for the year (-€21,289)
- Tangible fixed assets -€14,217
down €14,217 (-55.8%), from €25,473 to €11,256
- Receivables within one year +€13,923
up €13,923 (+129%), from €10,783 to €24,706
of which Trade receivables: +€13,907
- Profit (loss) carried forward -€52,213
no longer reported in 2025 (was €52,213)
- Other debts +€30,805
up €30,805 (+22,784%), from €135 to €30,940
- Tax, wage and social debts +€5,120
up €5,120 (+511%), from €1,001 to €6,121
of which Taxes: +€2,661
- Trade debts -€1,570
down €1,570 (-31.4%), from €4,997 to €3,427
- Gross operating margin +€32,735
up €32,735 (+72.5%), from -€45,152 to -€12,417
- Depreciation -€2,841
down €2,841 (-27.0%), from €10,513 to €7,672
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 | €78,807 | €60,948 | -€17,859 | -22.7% |
| Fixed assets | 21/28 | €25,773 | €11,556 | -€14,217 | -55.2% |
| Tangible fixed assets | 22/27 | €25,473 | €11,256 | -€14,217 | -55.8% |
| Plant, machinery and equipment | 23 | €6,804 | €2,078 | -€4,726 | -69.5% |
| Furniture and vehicles | 24 | €12,244 | €7,143 | -€5,102 | -41.7% |
| Other tangible fixed assets | 26 | €6,425 | €2,036 | -€4,389 | -68.3% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €53,033 | €49,392 | -€3,642 | -6.9% |
| Amounts receivable within one year | 40/41 | €10,783 | €24,706 | +€13,923 | +129% |
| Trade receivables | 40 | €10,783 | €24,690 | +€13,907 | +129% |
| Other amounts receivable | 41 | - | €16 | +€16 | |
| Cash at bank and in hand | 54/58 | €40,883 | €23,928 | -€16,955 | -41.5% |
| Deferred charges and accrued income | 490/1 | €1,367 | €758 | -€609 | -44.6% |
| Total equity and liabilities | 10/49 | €78,807 | €60,948 | -€17,859 | -22.7% |
| Equity | 10/15 | €72,673 | €20,460 | -€52,213 | -71.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,213 | - | -€52,213 | |
| Amounts payable | 17/49 | €6,134 | €40,488 | +€34,354 | +560% |
| Amounts payable within one year | 42/48 | €6,134 | €40,488 | +€34,354 | +560% |
| Trade debts | 44 | €4,997 | €3,427 | -€1,570 | -31.4% |
| Suppliers | 440/4 | €4,997 | €3,427 | -€1,570 | -31.4% |
| Taxes, remuneration and social security | 45 | €1,001 | €6,121 | +€5,120 | +511% |
| Taxes | 450/3 | €590 | €3,251 | +€2,661 | +451% |
| Remuneration and social security | 454/9 | €411 | €2,870 | +€2,459 | +598% |
| Other amounts payable | 47/48 | €135 | €30,940 | +€30,805 | +22,784% |
| Non-recurring operating income | 76A | - | €7,455 | +€7,455 | |
| Remuneration, social security and pensions | 62 | €45 | - | -€45 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,513 | €7,672 | -€2,841 | -27.0% |
| Other operating charges | 640/8 | €679 | €1,028 | +€348 | +51.3% |
| Gross operating margin | 9900 | -€45,152 | -€12,417 | +€32,735 | +72.5% |
| Operating profit (loss) | 9901 | -€56,389 | -€21,116 | +€35,273 | +62.6% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €73 | €173 | +€100 | +138% |
| Recurring financial charges | 65 | €73 | €173 | +€100 | +138% |
| Profit (loss) for the period before taxes | 9903 | -€56,462 | -€21,289 | +€35,172 | +62.3% |
| Profit (loss) for the period | 9904 | -€56,462 | -€21,289 | +€35,172 | +62.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,462 | -€21,289 | +€35,172 | +62.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.