ENERGY 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.
ENERGY POINT
Largest movements
- Cash +€141,788
up €141,788 (+25.0%), from €567,920 to €709,708
mainly Net result for the year (+€150,958) and Stocks and contracts (+€42,078)
- Stocks and contracts -€42,078
down €42,078 (-22.1%), from €190,462 to €148,384
- Reserves +€150,958
up €150,958 (+26.7%), from €565,098 to €716,056
- Tax, wage and social debts -€44,506
down €44,506 (-87.3%), from €50,998 to €6,491
of which Taxes: -€44,715
- Staff costs +€21,976
up €21,976 (+110%), from €20,027 to €42,003
- Gross operating margin +€20,262
up €20,262 (+9.0%), from €224,982 to €245,244
- Financial income +€3,555
up €3,555 (+64.0%), from €5,558 to €9,113
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 | €813,497 | €916,393 | +€102,896 | +12.6% |
| Fixed assets | 21/28 | €10,766 | €7,745 | -€3,021 | -28.1% |
| Tangible fixed assets | 22/27 | €7,916 | €4,895 | -€3,021 | -38.2% |
| Plant, machinery and equipment | 23 | €5,058 | €3,237 | -€1,821 | -36.0% |
| Furniture and vehicles | 24 | €2,859 | €1,659 | -€1,200 | -42.0% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €802,731 | €908,648 | +€105,917 | +13.2% |
| Stocks and contracts in progress | 3 | €190,462 | €148,384 | -€42,078 | -22.1% |
| Stocks | 30/36 | €190,462 | €148,384 | -€42,078 | -22.1% |
| Amounts receivable within one year | 40/41 | €43,154 | €47,820 | +€4,666 | +10.8% |
| Trade receivables | 40 | €42,974 | €39,618 | -€3,356 | -7.8% |
| Other amounts receivable | 41 | €180 | €8,202 | +€8,022 | +4,468% |
| Cash at bank and in hand | 54/58 | €567,920 | €709,708 | +€141,788 | +25.0% |
| Deferred charges and accrued income | 490/1 | €1,195 | €2,736 | +€1,541 | +129% |
| Total equity and liabilities | 10/49 | €813,497 | €916,393 | +€102,896 | +12.6% |
| Equity | 10/15 | €620,098 | €771,056 | +€150,958 | +24.3% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €565,098 | €716,056 | +€150,958 | +26.7% |
| Distributable reserves | 133 | €565,098 | €716,056 | +€150,958 | +26.7% |
| Amounts payable | 17/49 | €193,399 | €145,337 | -€48,062 | -24.9% |
| Amounts payable within one year | 42/48 | €185,088 | €133,379 | -€51,709 | -27.9% |
| Trade debts | 44 | €10,931 | €10,742 | -€189 | -1.7% |
| Suppliers | 440/4 | €10,931 | €10,742 | -€189 | -1.7% |
| Advances received on contracts in progress | 46 | €6,550 | - | -€6,550 | |
| Taxes, remuneration and social security | 45 | €50,998 | €6,491 | -€44,506 | -87.3% |
| Taxes | 450/3 | €46,648 | €1,933 | -€44,715 | -95.9% |
| Remuneration and social security | 454/9 | €4,350 | €4,558 | +€208 | +4.8% |
| Other amounts payable | 47/48 | €116,609 | €116,146 | -€463 | -0.4% |
| Accrued charges and deferred income | 492/3 | €8,311 | €11,958 | +€3,647 | +43.9% |
| Non-recurring operating income | 76A | - | €8,611 | +€8,611 | |
| Remuneration, social security and pensions | 62 | €20,027 | €42,003 | +€21,976 | +110% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,876 | €3,021 | +€145 | +5.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €117 | €142 | +€25 | +21.0% |
| Other operating charges | 640/8 | €2,484 | €2,306 | -€178 | -7.2% |
| Non-recurring operating charges | 66A | €2,085 | €2,575 | +€491 | +23.5% |
| Gross operating margin | 9900 | €224,982 | €245,244 | +€20,262 | +9.0% |
| Operating profit (loss) | 9901 | €197,393 | €195,197 | -€2,195 | -1.1% |
| Financial income | 75/76B | €5,558 | €9,113 | +€3,555 | +64.0% |
| Recurring financial income | 75 | €5,558 | €9,113 | +€3,555 | +64.0% |
| Financial charges | 65/66B | €7,690 | €9,756 | +€2,066 | +26.9% |
| Recurring financial charges | 65 | €7,690 | €9,756 | +€2,066 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €195,261 | €194,554 | -€707 | -0.4% |
| Income taxes | 67/77 | €45,116 | €43,596 | -€1,520 | -3.4% |
| Profit (loss) for the period | 9904 | €150,145 | €150,958 | +€813 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €150,145 | €150,958 | +€813 | +0.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.