CELL POINT: 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.
CELL POINT
Largest movements
- Receivables within one year +€4,323
up €4,323 (+81.8%), from €5,282 to €9,605
- Stocks and contracts +€3,072
new in 2025: €3,072
- Cash +€1,642
up €1,642 (+37.0%), from €4,442 to €6,084
mainly Tax, wage and social debts (+€14,400) and Net result for the year (+€6,493)
- Tax, wage and social debts +€14,400
up €14,400 (+1290.5%), from €1,116 to €15,516
- Other debts -€13,710
down €13,710 (-82.0%), from €16,712 to €3,002
- Profit (loss) carried forward +€6,493
up €6,493 (+55.8%), from -€11,637 to -€5,144
- Trade debts +€1,853
up €1,853 (+347.2%), from €534 to €2,387
- Gross operating margin +€32,645
up €32,645, from -€11,567 to €21,078
- Purchases and services +€22,653
up €22,653 (+73.4%), from €30,842 to €53,495
- Turnover -€15,425
down €15,425 (-25.6%), from €60,244 to €44,819
- Staff costs +€14,400
new in 2025: €14,400
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.
Cash bridge derived
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 | €9,724 | €18,761 | +€9,037 | +92.9% |
| Current assets | 29/58 | €9,724 | €18,761 | +€9,037 | +92.9% |
| Stocks and contracts in progress | 3 | - | €3,072 | +€3,072 | |
| Stocks | 30/36 | - | €3,072 | +€3,072 | |
| Amounts receivable within one year | 40/41 | €5,282 | €9,605 | +€4,323 | +81.8% |
| Other amounts receivable | 41 | €5,282 | €9,605 | +€4,323 | +81.8% |
| Cash at bank and in hand | 54/58 | €4,442 | €6,084 | +€1,642 | +37.0% |
| Total equity and liabilities | 10/49 | €9,724 | €18,761 | +€9,037 | +92.9% |
| Equity | 10/15 | -€8,637 | -€2,144 | +€6,493 | +75.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,637 | -€5,144 | +€6,493 | +55.8% |
| Amounts payable | 17/49 | €18,362 | €20,905 | +€2,543 | +13.9% |
| Amounts payable within one year | 42/48 | €18,362 | €20,905 | +€2,543 | +13.9% |
| Trade debts | 44 | €534 | €2,387 | +€1,853 | +347.2% |
| Suppliers | 440/4 | €534 | €2,387 | +€1,853 | +347.2% |
| Taxes, remuneration and social security | 45 | €1,116 | €15,516 | +€14,400 | +1290.5% |
| Remuneration and social security | 454/9 | €1,116 | €15,516 | +€14,400 | +1290.5% |
| Other amounts payable | 47/48 | €16,712 | €3,002 | -€13,710 | -82.0% |
| Turnover | 70 | €60,244 | €44,819 | -€15,425 | -25.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €30,842 | €53,495 | +€22,653 | +73.4% |
| Remuneration, social security and pensions | 62 | - | €14,400 | +€14,400 | |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | -€11,567 | €21,078 | +€32,645 | |
| Operating profit (loss) | 9901 | -€11,567 | €6,678 | +€18,245 | |
| Financial charges | 65/66B | €71 | €185 | +€114 | +162.4% |
| Recurring financial charges | 65 | €71 | €185 | +€114 | +162.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,637 | €6,493 | +€18,130 | |
| Profit (loss) for the period | 9904 | -€11,637 | €6,493 | +€18,130 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,637 | €6,493 | +€18,130 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.