FusionPoint: 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.
FusionPoint
Largest movements
- Current investments +€85,148
up €85,148 (+54.8%), from €155,258 to €240,405
- Receivables within one year +€43,387
up €43,387 (+110%), from €39,516 to €82,903
of which Trade receivables: +€43,047
- Cash +€16,484
up €16,484 (+31.0%), from €53,130 to €69,614
mainly Other debts (+€106,423) and Net result for the year (+€75,549)
- Other debts +€106,423
up €106,423 (+84.9%), from €125,383 to €231,806
- Accrued charges and deferred income +€36,286
up €36,286 (+32,987%), from €110 to €36,396
- Reserves -€26,983
down €26,983 (-30.0%), from €89,825 to €62,842
- Tax, wage and social debts +€22,029
up €22,029 (+81.5%), from €27,019 to €49,049
of which Taxes: +€22,029
- Trade debts +€9,146
up €9,146 (+641%), from €1,428 to €10,574
- Gross operating margin +€21,612
up €21,612 (+25.5%), from €84,737 to €106,349
- Financial charges +€5,861
up €5,861 (+232%), from €2,527 to €8,389
- Depreciation +€2,189
up €2,189 (+80.4%), from €2,721 to €4,910
- Taxes +€2,160
up €2,160 (+12.8%), from €16,845 to €19,005
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 | €262,366 | €409,267 | +€146,901 | +56.0% |
| Fixed assets | 21/28 | €14,197 | €16,181 | +€1,984 | +14.0% |
| Tangible fixed assets | 22/27 | €14,197 | €16,181 | +€1,984 | +14.0% |
| Plant, machinery and equipment | 23 | €2,003 | €1,053 | -€950 | -47.4% |
| Furniture and vehicles | 24 | €12,195 | €15,128 | +€2,934 | +24.1% |
| Current assets | 29/58 | €248,169 | €393,086 | +€144,917 | +58.4% |
| Amounts receivable within one year | 40/41 | €39,516 | €82,903 | +€43,387 | +110% |
| Trade receivables | 40 | €39,280 | €82,326 | +€43,047 | +110% |
| Other amounts receivable | 41 | €236 | €577 | +€341 | +144% |
| Current investments | 50/53 | €155,258 | €240,405 | +€85,148 | +54.8% |
| Cash at bank and in hand | 54/58 | €53,130 | €69,614 | +€16,484 | +31.0% |
| Deferred charges and accrued income | 490/1 | €266 | €164 | -€102 | -38.2% |
| Total equity and liabilities | 10/49 | €262,366 | €409,267 | +€146,901 | +56.0% |
| Equity | 10/15 | €108,425 | €81,442 | -€26,983 | -24.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89,825 | €62,842 | -€26,983 | -30.0% |
| Distributable reserves | 133 | €89,825 | €62,842 | -€26,983 | -30.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €153,941 | €327,825 | +€173,884 | +113% |
| Amounts payable within one year | 42/48 | €153,831 | €291,429 | +€137,598 | +89.4% |
| Trade debts | 44 | €1,428 | €10,574 | +€9,146 | +641% |
| Suppliers | 440/4 | €1,428 | €10,574 | +€9,146 | +641% |
| Taxes, remuneration and social security | 45 | €27,019 | €49,049 | +€22,029 | +81.5% |
| Taxes | 450/3 | €24,124 | €46,154 | +€22,029 | +91.3% |
| Remuneration and social security | 454/9 | €2,895 | €2,895 | = | 0.0% |
| Other amounts payable | 47/48 | €125,383 | €231,806 | +€106,423 | +84.9% |
| Accrued charges and deferred income | 492/3 | €110 | €36,396 | +€36,286 | +32,987% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,721 | €4,910 | +€2,189 | +80.4% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Non-recurring operating charges | 66A | - | €60 | +€60 | |
| Gross operating margin | 9900 | €84,737 | €106,349 | +€21,612 | +25.5% |
| Operating profit (loss) | 9901 | €81,488 | €100,836 | +€19,348 | +23.7% |
| Financial income | 75/76B | €2,271 | €2,106 | -€165 | -7.3% |
| Recurring financial income | 75 | €2,271 | €2,106 | -€165 | -7.3% |
| Financial charges | 65/66B | €2,527 | €8,389 | +€5,861 | +232% |
| Recurring financial charges | 65 | €2,527 | €8,389 | +€5,861 | +232% |
| Profit (loss) for the period before taxes | 9903 | €81,232 | €94,553 | +€13,322 | +16.4% |
| Income taxes | 67/77 | €16,845 | €19,005 | +€2,160 | +12.8% |
| Profit (loss) for the period | 9904 | €64,387 | €75,549 | +€11,162 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,387 | €75,549 | +€11,162 | +17.3% |
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 14 October 2026 via checked.be.