EV-Point Solutions: 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.
What changed
EV-Point Solutions
NACE 35.150, Electricity, gas, steam and air conditioning supply
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€123,118
2023 · €55,074+€68,044
Equity
€1.4m
2023 · €1.3m+€123,118
Cash
€23,078
2023 · €9,972+€13,106
Balance sheet total
€1.7m
2023 · €1.8m-€135,686
Largest movements
Assets
- Receivables within one year -€78,180
down €78,180 (-4.8%), from €1.6m to €1.5m
of which Trade receivables: -€214,008
- Deferred charges and accrued income -€51,992
no longer reported in 2024 (was €51,992)
Equity and liabilities
- Trade debts -€250,361
down €250,361 (-69.2%), from €361,565 to €111,204
- Profit (loss) carried forward +€123,118
up €123,118, from -€47,009 to €76,109
- Accrued charges and deferred income -€47,654
no longer reported in 2024 (was €47,654)
- Tax, wage and social debts +€45,056
up €45,056 (+53.4%), from €84,379 to €129,434
of which Taxes: +€43,102
Income statement
- Gross operating margin +€212,271
up €212,271 (+319%), from €66,618 to €278,889
- Provisions +€50,000
no longer reported in 2024 (was -€50,000)
- Financial income -€37,659
down €37,659 (-68.1%), from €55,283 to €17,624
- Taxes +€27,225
up €27,225 (+121%), from €22,442 to €49,667
- Staff costs +€17,866
up €17,866 (+24.0%), from €74,524 to €92,390
From the 2023 result to the 2024 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.
Result 2023
€55,074
Gross operating margin
+€212,271
Staff costs
-€17,866
Depreciation
-€4,799
Provisions
-€50,000
Other operating charges
-€733
Financial income
-€37,659
Financial charges
-€5,946
Taxes
-€27,225
Result 2024
€123,118
raises the resultlowers the result
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€23,336
Investment
€0
Financing
-€10,231
Cash 2023
€9,972
From operations (derived)
+€23,336
Net result for the year
+€123,118
Depreciation
+€18,620
Receivables within one year
+€78,180
Deferred charges and accrued income
+€51,992
Trade debts
-€250,361
Tax, wage and social debts
+€45,056
Other debts
+€4,387
Accrued charges and deferred income
-€47,654
Financing
-€10,231
Debts after one year
-€10,689
Current portion of long-term debt
+€458
Cash 2024
€23,078
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,842,892 | €1,707,206 | -€135,686 | -7.4% |
| Formation expenses | 20 | €12,496 | €7,835 | -€4,662 | -37.3% |
| Fixed assets | 21/28 | €70,985 | €57,027 | -€13,958 | -19.7% |
| Tangible fixed assets | 22/27 | €68,985 | €55,027 | -€13,958 | -20.2% |
| Plant, machinery and equipment | 23 | €19,523 | €17,506 | -€2,017 | -10.3% |
| Furniture and vehicles | 24 | €49,462 | €37,521 | -€11,941 | -24.1% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €1,759,411 | €1,642,345 | -€117,066 | -6.7% |
| Stocks and contracts in progress | 3 | €74,674 | €74,674 | = | 0.0% |
| Stocks | 30/36 | €74,674 | €74,674 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,622,773 | €1,544,593 | -€78,180 | -4.8% |
| Trade receivables | 40 | €396,672 | €182,664 | -€214,008 | -54.0% |
| Other amounts receivable | 41 | €1,226,102 | €1,361,929 | +€135,828 | +11.1% |
| Cash at bank and in hand | 54/58 | €9,972 | €23,078 | +€13,106 | +131% |
| Deferred charges and accrued income | 490/1 | €51,992 | - | -€51,992 | |
| Total equity and liabilities | 10/49 | €1,842,892 | €1,707,206 | -€135,686 | -7.4% |
| Equity | 10/15 | €1,262,700 | €1,385,817 | +€123,118 | +9.8% |
| Contributions | 10/11 | €1,275,532 | €1,275,532 | = | 0.0% |
| Revaluation surpluses | 12 | €26,696 | €26,696 | = | 0.0% |
| Reserves | 13 | €7,481 | €7,481 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,955 | €1,955 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,955 | €1,955 | = | 0.0% |
| Distributable reserves | 133 | €5,526 | €5,526 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,009 | €76,109 | +€123,118 | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Amounts payable | 17/49 | €580,192 | €321,389 | -€258,804 | -44.6% |
| Amounts payable after more than one year | 17 | €37,530 | €26,840 | -€10,689 | -28.5% |
| Financial debts | 170/4 | €37,530 | €26,840 | -€10,689 | -28.5% |
| Amounts payable within one year | 42/48 | €495,009 | €294,548 | -€200,460 | -40.5% |
| Current portion of amounts payable after more than one year | 42 | €10,231 | €10,689 | +€458 | +4.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €361,565 | €111,204 | -€250,361 | -69.2% |
| Suppliers | 440/4 | €361,565 | €111,204 | -€250,361 | -69.2% |
| Taxes, remuneration and social security | 45 | €84,379 | €129,434 | +€45,056 | +53.4% |
| Taxes | 450/3 | €74,528 | €117,631 | +€43,102 | +57.8% |
| Remuneration and social security | 454/9 | €9,850 | €11,804 | +€1,953 | +19.8% |
| Other amounts payable | 47/48 | €38,834 | €43,221 | +€4,387 | +11.3% |
| Accrued charges and deferred income | 492/3 | €47,654 | - | -€47,654 | |
| Remuneration, social security and pensions | 62 | €74,524 | €92,390 | +€17,866 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,821 | €18,620 | +€4,799 | +34.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€50,000 | - | +€50,000 | |
| Other operating charges | 640/8 | €2,981 | €3,714 | +€733 | +24.6% |
| Gross operating margin | 9900 | €66,618 | €278,889 | +€212,271 | +319% |
| Operating profit (loss) | 9901 | €25,292 | €164,165 | +€138,874 | +549% |
| Financial income | 75/76B | €55,283 | €17,624 | -€37,659 | -68.1% |
| Recurring financial income | 75 | €55,283 | €17,624 | -€37,659 | -68.1% |
| Financial charges | 65/66B | €3,059 | €9,005 | +€5,946 | +194% |
| Recurring financial charges | 65 | €3,059 | €9,005 | +€5,946 | +194% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €77,516 | €172,785 | +€95,269 | +123% |
| Income taxes | 67/77 | €22,442 | €49,667 | +€27,225 | +121% |
| Profit (loss) for the period | 9904 | €55,074 | €123,118 | +€68,044 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €55,074 | €123,118 | +€68,044 | +124% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.