BRIDGEPOINT: what changed
Two fiscal 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.
BRIDGEPOINT
Largest movements
- Receivables within one year -€274,134
down €274,134 (-20.9%), from €1.3m to €1.0m
of which Other amounts receivable: -€273,397
- Contributions -€300,000
down €300,000 (-90.6%), from €331,000 to €31,000
- Other debts +€48,915
up €48,915 (+37.0%), from €132,030 to €180,945
- Tax, wage and social debts -€41,506
down €41,506 (-37.9%), from €109,654 to €68,148
- Financial income -€324,914
down €324,914 (-94.8%), from €342,617 to €17,703
- Taxes -€26,163
down €26,163 (-85.1%), from €30,727 to €4,564
- Other operating charges -€1,875
down €1,875 (-63.1%), from €2,972 to €1,098
- Gross operating margin -€925
down €925 (-59.7%), from -€1,549 to -€2,474
- Financial charges +€116
up €116 (+119.4%), from €97 to €213
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,649,542 | €1,369,304 | -€280,238 | -17.0% |
| Fixed assets | 21/28 | €331,000 | €331,000 | = | 0.0% |
| Financial fixed assets | 28 | €331,000 | €331,000 | = | 0.0% |
| Current assets | 29/58 | €1,318,542 | €1,038,304 | -€280,238 | -21.3% |
| Amounts receivable within one year | 40/41 | €1,312,410 | €1,038,276 | -€274,134 | -20.9% |
| Trade receivables | 40 | €737 | €0 | -€737 | -100.0% |
| Other amounts receivable | 41 | €1,311,673 | €1,038,276 | -€273,397 | -20.8% |
| Cash at bank and in hand | 54/58 | €6,132 | €29 | -€6,104 | -99.5% |
| Total equity and liabilities | 10/49 | €1,649,542 | €1,369,304 | -€280,238 | -17.0% |
| Equity | 10/15 | €1,407,416 | €1,116,769 | -€290,646 | -20.7% |
| Contributions | 10/11 | €331,000 | €31,000 | -€300,000 | -90.6% |
| Reserves | 13 | €1,076,416 | €1,085,769 | +€9,354 | +0.9% |
| Distributable reserves | 133 | €1,076,416 | €1,085,769 | +€9,354 | +0.9% |
| Amounts payable | 17/49 | €242,127 | €252,535 | +€10,408 | +4.3% |
| Amounts payable within one year | 42/48 | €242,127 | €252,535 | +€10,408 | +4.3% |
| Trade debts | 44 | €443 | €3,442 | +€2,999 | +676.7% |
| Suppliers | 440/4 | €443 | €3,442 | +€2,999 | +676.7% |
| Taxes, remuneration and social security | 45 | €109,654 | €68,148 | -€41,506 | -37.9% |
| Taxes | 450/3 | €109,654 | €68,148 | -€41,506 | -37.9% |
| Other amounts payable | 47/48 | €132,030 | €180,945 | +€48,915 | +37.0% |
| Other operating charges | 640/8 | €2,972 | €1,098 | -€1,875 | -63.1% |
| Gross operating margin | 9900 | -€1,549 | -€2,474 | -€925 | -59.7% |
| Operating profit (loss) | 9901 | -€4,522 | -€3,572 | +€950 | +21.0% |
| Financial income | 75/76B | €342,617 | €17,703 | -€324,914 | -94.8% |
| Recurring financial income | 75 | €342,617 | €17,703 | -€324,914 | -94.8% |
| Financial charges | 65/66B | €97 | €213 | +€116 | +119.4% |
| Recurring financial charges | 65 | €97 | €213 | +€116 | +119.4% |
| Profit (loss) for the period before taxes | 9903 | €337,998 | €13,918 | -€324,080 | -95.9% |
| Income taxes | 67/77 | €30,727 | €4,564 | -€26,163 | -85.1% |
| Profit (loss) for the period | 9904 | €307,271 | €9,354 | -€297,918 | -97.0% |
| Profit (loss) for the period to be appropriated | 9905 | €307,271 | €9,354 | -€297,918 | -97.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.