Endopoint: 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.
Endopoint
Largest movements
- Cash +€133,102
up €133,102 (+821.4%), from €16,204 to €149,307
mainly Net result for the year (+€110,107) and Receivables within one year (+€48,225)
- Tangible fixed assets +€72,602
up €72,602 (+833.6%), from €8,710 to €81,312
of which Furniture and vehicles: +€67,018
- Receivables within one year -€48,225
down €48,225 (-92.4%), from €52,167 to €3,942
of which Other amounts receivable: -€51,061
- Deferred charges and accrued income -€2,368
down €2,368 (-100.0%), from €2,368 to €0
- Reserves +€110,107
up €110,107 (+151.0%), from €72,907 to €183,014
- Trade debts +€18,789
up €18,789 (+818.1%), from €2,297 to €21,086
- Other debts +€15,955
new in 2025: €15,955
- Tax, wage and social debts +€10,259
up €10,259 (+587.5%), from €1,746 to €12,006
of which Taxes: +€6,517
- Gross operating margin +€59,502
up €59,502 (+30.5%), from €194,812 to €254,313
- Taxes +€11,517
up €11,517 (+53.0%), from €21,746 to €33,264
- Depreciation +€5,262
up €5,262 (+552.3%), from €953 to €6,215
- Financial income -€3,910
down €3,910 (-78.0%), from €5,016 to €1,106
- Other operating charges +€3,665
up €3,665 (+73.0%), from €5,019 to €8,684
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 | €79,450 | €234,561 | +€155,111 | +195.2% |
| Fixed assets | 21/28 | €8,710 | €81,312 | +€72,602 | +833.6% |
| Tangible fixed assets | 22/27 | €8,710 | €81,312 | +€72,602 | +833.6% |
| Plant, machinery and equipment | 23 | €8,710 | €14,294 | +€5,585 | +64.1% |
| Furniture and vehicles | 24 | - | €67,018 | +€67,018 | |
| Current assets | 29/58 | €70,740 | €153,249 | +€82,509 | +116.6% |
| Amounts receivable within one year | 40/41 | €52,167 | €3,942 | -€48,225 | -92.4% |
| Trade receivables | 40 | - | €2,836 | +€2,836 | |
| Other amounts receivable | 41 | €52,167 | €1,106 | -€51,061 | -97.9% |
| Cash at bank and in hand | 54/58 | €16,204 | €149,307 | +€133,102 | +821.4% |
| Deferred charges and accrued income | 490/1 | €2,368 | €0 | -€2,368 | -100.0% |
| Total equity and liabilities | 10/49 | €79,450 | €234,561 | +€155,111 | +195.2% |
| Equity | 10/15 | €75,407 | €185,514 | +€110,107 | +146.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €72,907 | €183,014 | +€110,107 | +151.0% |
| Distributable reserves | 133 | €72,907 | €183,014 | +€110,107 | +151.0% |
| Amounts payable | 17/49 | €4,043 | €49,047 | +€45,004 | +1113.1% |
| Amounts payable within one year | 42/48 | €4,043 | €49,047 | +€45,004 | +1113.1% |
| Trade debts | 44 | €2,297 | €21,086 | +€18,789 | +818.1% |
| Suppliers | 440/4 | €2,297 | €21,086 | +€18,789 | +818.1% |
| Taxes, remuneration and social security | 45 | €1,746 | €12,006 | +€10,259 | +587.5% |
| Taxes | 450/3 | €1,746 | €8,264 | +€6,517 | +373.2% |
| Remuneration and social security | 454/9 | - | €3,742 | +€3,742 | |
| Other amounts payable | 47/48 | - | €15,955 | +€15,955 | |
| Remuneration, social security and pensions | 62 | €97,105 | €95,427 | -€1,679 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €953 | €6,215 | +€5,262 | +552.3% |
| Other operating charges | 640/8 | €5,019 | €8,684 | +€3,665 | +73.0% |
| Non-recurring operating charges | 66A | €100 | €0 | -€100 | -100.0% |
| Gross operating margin | 9900 | €194,812 | €254,313 | +€59,502 | +30.5% |
| Operating profit (loss) | 9901 | €91,635 | €143,988 | +€52,353 | +57.1% |
| Financial income | 75/76B | €5,016 | €1,106 | -€3,910 | -78.0% |
| Recurring financial income | 75 | €5,016 | €1,106 | -€3,910 | -78.0% |
| Financial charges | 65/66B | €1,998 | €1,723 | -€275 | -13.7% |
| Recurring financial charges | 65 | €1,998 | €1,723 | -€275 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €94,653 | €143,371 | +€48,718 | +51.5% |
| Income taxes | 67/77 | €21,746 | €33,264 | +€11,517 | +53.0% |
| Profit (loss) for the period | 9904 | €72,907 | €110,107 | +€37,200 | +51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €72,907 | €110,107 | +€37,200 | +51.0% |
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 10 October 2026 via checked.be.