GOLDPOINT: what changed
Two fiscal 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.
GOLDPOINT
Largest movements
- Tangible fixed assets -€155,695
down €155,695 (-16.8%), from €927,883 to €772,188
of which Other tangible fixed assets: -€152,660
- Receivables after one year +€100,000
new in 2025: €100,000
- Receivables within one year -€78,630
down €78,630 (-63.0%), from €124,735 to €46,105
of which Trade receivables: -€85,687
- Cash -€32,002
down €32,002 (-14.7%), from €217,293 to €185,291
mainly Debts after one year (-€180,650) and Contributions, distributions and other (-€180,580)
- Debts after one year -€180,650
down €180,650 (-32.4%), from €558,227 to €377,578
of which Other amounts payable: -€100,000
- Contributions -€76,830
no longer reported in 2025 (was €76,830)
- Tax, wage and social debts +€69,878
up €69,878 (+36.2%), from €192,871 to €262,749
of which Remuneration and social security: +€40,706
- Reserves +€55,304
up €55,304 (+32.9%), from €167,890 to €223,194
- Other debts -€16,186
down €16,186 (-34.3%), from €47,210 to €31,024
- Staff costs -€255,995
down €255,995 (-15.3%), from €1.7m to €1.4m
- Gross operating margin -€203,965
down €203,965 (-9.9%), from €2.1m to €1.8m
- Other operating charges +€52,271
up €52,271 (+82.4%), from €63,450 to €115,721
- Depreciation -€27,138
down €27,138 (-28.0%), from €96,925 to €69,788
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 | €1,313,710 | €1,144,544 | -€169,165 | -12.9% |
| Fixed assets | 21/28 | €927,883 | €772,188 | -€155,695 | -16.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €927,883 | €772,188 | -€155,695 | -16.8% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €84,850 | €82,520 | -€2,331 | -2.7% |
| Furniture and vehicles | 24 | €1,277 | €573 | -€704 | -55.1% |
| Other tangible fixed assets | 26 | €841,756 | €689,095 | -€152,660 | -18.1% |
| Current assets | 29/58 | €385,827 | €372,356 | -€13,470 | -3.5% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 291 | - | €100,000 | +€100,000 | |
| Stocks and contracts in progress | 3 | €22,240 | €19,781 | -€2,459 | -11.1% |
| Stocks | 30/36 | €22,240 | €19,781 | -€2,459 | -11.1% |
| Amounts receivable within one year | 40/41 | €124,735 | €46,105 | -€78,630 | -63.0% |
| Trade receivables | 40 | €124,735 | €39,048 | -€85,687 | -68.7% |
| Other amounts receivable | 41 | - | €7,057 | +€7,057 | |
| Cash at bank and in hand | 54/58 | €217,293 | €185,291 | -€32,002 | -14.7% |
| Deferred charges and accrued income | 490/1 | €21,558 | €21,179 | -€379 | -1.8% |
| Total equity and liabilities | 10/49 | €1,313,710 | €1,144,544 | -€169,165 | -12.9% |
| Equity | 10/15 | €244,722 | €223,196 | -€21,526 | -8.8% |
| Contributions | 10/11 | €76,830 | - | -€76,830 | |
| Reserves | 13 | €167,890 | €223,194 | +€55,304 | +32.9% |
| Distributable reserves | 133 | €167,890 | €223,194 | +€55,304 | +32.9% |
| Profit (loss) carried forward | 14 | €2 | €2 | = | 0.0% |
| Amounts payable | 17/49 | €1,068,988 | €921,349 | -€147,639 | -13.8% |
| Amounts payable after more than one year | 17 | €558,227 | €377,578 | -€180,650 | -32.4% |
| Financial debts | 170/4 | €458,227 | €377,578 | -€80,650 | -17.6% |
| Other amounts payable | 178/9 | €100,000 | - | -€100,000 | |
| Amounts payable within one year | 42/48 | €510,761 | €543,771 | +€33,010 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €121,830 | €114,298 | -€7,532 | -6.2% |
| Trade debts | 44 | €148,849 | €135,699 | -€13,150 | -8.8% |
| Suppliers | 440/4 | €148,849 | €135,699 | -€13,150 | -8.8% |
| Taxes, remuneration and social security | 45 | €192,871 | €262,749 | +€69,878 | +36.2% |
| Taxes | 450/3 | €28,601 | €57,772 | +€29,171 | +102.0% |
| Remuneration and social security | 454/9 | €164,271 | €204,977 | +€40,706 | +24.8% |
| Other amounts payable | 47/48 | €47,210 | €31,024 | -€16,186 | -34.3% |
| Remuneration, social security and pensions | 62 | €1,676,482 | €1,420,486 | -€255,995 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,925 | €69,788 | -€27,138 | -28.0% |
| Other operating charges | 640/8 | €63,450 | €115,721 | +€52,271 | +82.4% |
| Gross operating margin | 9900 | €2,052,752 | €1,848,788 | -€203,965 | -9.9% |
| Operating profit (loss) | 9901 | €215,895 | €242,792 | +€26,897 | +12.5% |
| Financial income | 75/76B | €931 | €2,077 | +€1,146 | +123.2% |
| Recurring financial income | 75 | €931 | €2,077 | +€1,146 | +123.2% |
| Financial charges | 65/66B | €39,583 | €59,137 | +€19,554 | +49.4% |
| Recurring financial charges | 65 | €39,583 | €34,137 | -€5,446 | -13.8% |
| Non-recurring financial charges | 66B | - | €25,000 | +€25,000 | |
| Profit (loss) for the period before taxes | 9903 | €177,243 | €185,732 | +€8,490 | +4.8% |
| Income taxes | 67/77 | €8,880 | €26,678 | +€17,799 | +200.4% |
| Profit (loss) for the period | 9904 | €168,363 | €159,054 | -€9,309 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €168,363 | €159,054 | -€9,309 | -5.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.