CENTRAL POINT SERVICES: 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.
CENTRAL POINT SERVICES
Largest movements
- Current investments +€318,000
new in 2025: €318,000
- Financial fixed assets -€158,356
no longer reported in 2025 (was €158,356)
- Tangible fixed assets -€20,219
down €20,219 (-9.5%), from €213,131 to €192,911
of which Land and buildings: -€20,219
- Profit (loss) carried forward +€151,027
up €151,027 (+8.5%), from -€1.8m to -€1.6m
- Debts after one year -€14,548
down €14,548 (-9.7%), from €149,773 to €135,225
- Financial income +€163,606
new in 2025: €163,606
of which Non-recurring financial income: +€161,644
- Financial charges -€160,866
down €160,866 (-98.4%), from €163,511 to €2,645
of which Non-recurring financial charges: -€160,625
- Depreciation -€2,004
down €2,004 (-9.0%), from €22,223 to €20,219
- Purchases and services +€1,017
up €1,017 (+11.7%), from €8,684 to €9,701
- Turnover +€656
up €656 (+3.0%), from €22,039 to €22,695
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 | €390,925 | €526,003 | +€135,079 | +34.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €371,487 | €192,911 | -€178,575 | -48.1% |
| Tangible fixed assets | 22/27 | €213,131 | €192,911 | -€20,219 | -9.5% |
| Land and buildings | 22 | €213,131 | €192,911 | -€20,219 | -9.5% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Financial fixed assets | 28 | €158,356 | - | -€158,356 | |
| Current assets | 29/58 | €19,438 | €333,092 | +€313,654 | +1613.6% |
| Amounts receivable within one year | 40/41 | €626 | - | -€626 | |
| Trade receivables | 40 | €626 | - | -€626 | |
| Current investments | 50/53 | - | €318,000 | +€318,000 | |
| Cash at bank and in hand | 54/58 | €18,812 | €15,092 | -€3,720 | -19.8% |
| Total equity and liabilities | 10/49 | €390,925 | €526,003 | +€135,079 | +34.6% |
| Equity | 10/15 | €224,923 | €375,950 | +€151,027 | +67.1% |
| Contributions | 10/11 | €2,000,000 | €2,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,775,077 | -€1,624,050 | +€151,027 | +8.5% |
| Amounts payable | 17/49 | €166,001 | €150,053 | -€15,948 | -9.6% |
| Amounts payable after more than one year | 17 | €149,773 | €135,225 | -€14,548 | -9.7% |
| Financial debts | 170/4 | €149,773 | €135,225 | -€14,548 | -9.7% |
| Amounts payable within one year | 42/48 | €14,392 | €14,828 | +€436 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €14,310 | €14,548 | +€238 | +1.7% |
| Trade debts | 44 | €82 | €280 | +€198 | +241.5% |
| Suppliers | 440/4 | €82 | €280 | +€198 | +241.5% |
| Accrued charges and deferred income | 492/3 | €1,837 | - | -€1,837 | |
| Turnover | 70 | €22,039 | €22,695 | +€656 | +3.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,684 | €9,701 | +€1,017 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,223 | €20,219 | -€2,004 | -9.0% |
| Other operating charges | 640/8 | €3,146 | €2,709 | -€437 | -13.9% |
| Gross operating margin | 9900 | €13,355 | €12,995 | -€361 | -2.7% |
| Operating profit (loss) | 9901 | -€12,014 | -€9,934 | +€2,080 | +17.3% |
| Financial income | 75/76B | - | €163,606 | +€163,606 | |
| Recurring financial income | 75 | - | €1,962 | +€1,962 | |
| Non-recurring financial income | 76B | - | €161,644 | +€161,644 | |
| Financial charges | 65/66B | €163,511 | €2,645 | -€160,866 | -98.4% |
| Recurring financial charges | 65 | €2,885 | €2,645 | -€240 | -8.3% |
| Non-recurring financial charges | 66B | €160,625 | - | -€160,625 | |
| Profit (loss) for the period before taxes | 9903 | -€175,525 | €151,027 | +€326,552 | |
| Profit (loss) for the period | 9904 | -€175,525 | €151,027 | +€326,552 | |
| Profit (loss) for the period to be appropriated | 9905 | -€175,525 | €151,027 | +€326,552 |
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 7 October 2026 via checked.be.