Constable Point: 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.
Constable Point
Largest movements
- Receivables within one year -€5,838
down €5,838 (-74.0%), from €7,885 to €2,047
of which Trade receivables: -€4,611
- Tangible fixed assets -€4,170
down €4,170 (-34.2%), from €12,178 to €8,008
of which Other tangible fixed assets: -€2,958
- Trade debts -€3,284
down €3,284 (-24.8%), from €13,235 to €9,950
- Profit (loss) carried forward -€3,119
down €3,119 (-120%), from -€2,604 to -€5,722
- Other debts -€2,194
down €2,194 (-72.5%), from €3,027 to €834
- Tax, wage and social debts -€1,530
down €1,530 (-100%), from €1,530 to €0
- Short-term financial debts +€224
new in 2025: €224
- Gross operating margin -€4,252
down €4,252 (-73.9%), from €5,750 to €1,498
- Other operating charges -€3,189
down €3,189 (-88.9%), from €3,589 to €400
- Financial income -€239
down €239 (-84.6%), from €282 to €44
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 | €22,008 | €12,105 | -€9,902 | -45.0% |
| Fixed assets | 21/28 | €12,178 | €8,008 | -€4,170 | -34.2% |
| Tangible fixed assets | 22/27 | €12,178 | €8,008 | -€4,170 | -34.2% |
| Furniture and vehicles | 24 | €6,262 | €5,050 | -€1,212 | -19.4% |
| Other tangible fixed assets | 26 | €5,916 | €2,958 | -€2,958 | -50.0% |
| Current assets | 29/58 | €9,830 | €4,097 | -€5,732 | -58.3% |
| Amounts receivable within one year | 40/41 | €7,885 | €2,047 | -€5,838 | -74.0% |
| Trade receivables | 40 | €4,903 | €293 | -€4,611 | -94.0% |
| Other amounts receivable | 41 | €2,982 | €1,755 | -€1,227 | -41.2% |
| Current investments | 50/53 | €1,016 | €1,016 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €869 | €1,035 | +€166 | +19.1% |
| Deferred charges and accrued income | 490/1 | €60 | €0 | -€60 | -100% |
| Total equity and liabilities | 10/49 | €22,008 | €12,105 | -€9,902 | -45.0% |
| Equity | 10/15 | €4,216 | €1,098 | -€3,119 | -74.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,604 | -€5,722 | -€3,119 | -120% |
| Amounts payable | 17/49 | €17,792 | €11,008 | -€6,784 | -38.1% |
| Amounts payable within one year | 42/48 | €17,792 | €11,008 | -€6,784 | -38.1% |
| Financial debts | 43 | - | €224 | +€224 | |
| Credit institutions | 430/8 | - | €224 | +€224 | |
| Trade debts | 44 | €13,235 | €9,950 | -€3,284 | -24.8% |
| Suppliers | 440/4 | €13,235 | €9,950 | -€3,284 | -24.8% |
| Taxes, remuneration and social security | 45 | €1,530 | €0 | -€1,530 | -100% |
| Taxes | 450/3 | €1,530 | €0 | -€1,530 | -100% |
| Other amounts payable | 47/48 | €3,027 | €834 | -€2,194 | -72.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,216 | €4,170 | -€46 | -1.1% |
| Other operating charges | 640/8 | €3,589 | €400 | -€3,189 | -88.9% |
| Gross operating margin | 9900 | €5,750 | €1,498 | -€4,252 | -73.9% |
| Operating profit (loss) | 9901 | -€2,055 | -€3,072 | -€1,017 | -49.5% |
| Financial income | 75/76B | €282 | €44 | -€239 | -84.6% |
| Recurring financial income | 75 | €282 | €44 | -€239 | -84.6% |
| Financial charges | 65/66B | €68 | €90 | +€23 | +33.7% |
| Recurring financial charges | 65 | €68 | €90 | +€23 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,840 | -€3,119 | -€1,278 | -69.5% |
| Profit (loss) for the period | 9904 | -€1,840 | -€3,119 | -€1,278 | -69.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,840 | -€3,119 | -€1,278 | -69.5% |
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 23 October 2026 via checked.be.