GOOD 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.
GOOD POINT
Largest movements
- Receivables within one year -€101,916
down €101,916 (-92.8%), from €109,830 to €7,914
of which Trade receivables: -€100,554
- Cash +€11,704
up €11,704 (+780%), from €1,500 to €13,204
mainly Receivables within one year (+€101,916) and Depreciation (+€4,700)
- Tangible fixed assets +€3,787
up €3,787 (+49.0%), from €7,731 to €11,518
of which Furniture and vehicles: +€3,787
- Trade debts -€37,324
down €37,324 (-86.8%), from €43,002 to €5,678
- Profit (loss) carried forward -€26,598
down €26,598, from €11,495 to -€15,103
- Other debts -€20,146
down €20,146 (-33.9%), from €59,449 to €39,303
- Tax, wage and social debts -€2,413
down €2,413 (-53.3%), from €4,529 to €2,116
- Gross operating margin -€37,769
down €37,769, from €19,735 to -€18,035
- Taxes -€4,529
no longer reported in 2025 (was €4,529)
- Depreciation +€3,119
up €3,119 (+197%), from €1,581 to €4,700
- Financial charges +€3,095
up €3,095 (+812%), from €381 to €3,476
- Other operating charges +€387
new in 2025: €387
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 | €120,475 | €33,994 | -€86,481 | -71.8% |
| Fixed assets | 21/28 | €8,501 | €12,088 | +€3,587 | +42.2% |
| Intangible fixed assets | 21 | €770 | €570 | -€200 | -26.0% |
| Tangible fixed assets | 22/27 | €7,731 | €11,518 | +€3,787 | +49.0% |
| Furniture and vehicles | 24 | €7,281 | €11,068 | +€3,787 | +52.0% |
| Other tangible fixed assets | 26 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €111,974 | €21,906 | -€90,068 | -80.4% |
| Amounts receivable within one year | 40/41 | €109,830 | €7,914 | -€101,916 | -92.8% |
| Trade receivables | 40 | €108,468 | €7,914 | -€100,554 | -92.7% |
| Other amounts receivable | 41 | €1,361 | - | -€1,361 | |
| Cash at bank and in hand | 54/58 | €1,500 | €13,204 | +€11,704 | +780% |
| Deferred charges and accrued income | 490/1 | €644 | €788 | +€144 | +22.4% |
| Total equity and liabilities | 10/49 | €120,475 | €33,994 | -€86,481 | -71.8% |
| Equity | 10/15 | €13,495 | -€13,103 | -€26,598 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,495 | -€15,103 | -€26,598 | |
| Amounts payable | 17/49 | €106,980 | €47,098 | -€59,883 | -56.0% |
| Amounts payable within one year | 42/48 | €106,980 | €47,098 | -€59,883 | -56.0% |
| Trade debts | 44 | €43,002 | €5,678 | -€37,324 | -86.8% |
| Suppliers | 440/4 | €43,002 | €5,678 | -€37,324 | -86.8% |
| Taxes, remuneration and social security | 45 | €4,529 | €2,116 | -€2,413 | -53.3% |
| Taxes | 450/3 | €4,529 | €2,116 | -€2,413 | -53.3% |
| Other amounts payable | 47/48 | €59,449 | €39,303 | -€20,146 | -33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,581 | €4,700 | +€3,119 | +197% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €19,735 | -€18,035 | -€37,769 | |
| Operating profit (loss) | 9901 | €18,154 | -€23,122 | -€41,275 | |
| Financial income | 75/76B | €50 | - | -€50 | |
| Recurring financial income | 75 | €50 | - | -€50 | |
| Financial charges | 65/66B | €381 | €3,476 | +€3,095 | +812% |
| Recurring financial charges | 65 | €381 | €3,476 | +€3,095 | +812% |
| Profit (loss) for the period before taxes | 9903 | €17,822 | -€26,598 | -€44,420 | |
| Income taxes | 67/77 | €4,529 | - | -€4,529 | |
| Profit (loss) for the period | 9904 | €13,293 | -€26,598 | -€39,891 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,293 | -€26,598 | -€39,891 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.