HIGHESTPOINT: 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.
HIGHESTPOINT
Largest movements
- Tangible fixed assets +€31,085
up €31,085 (+198.9%), from €15,629 to €46,714
of which Other tangible fixed assets: +€26,383
- Cash -€30,151
down €30,151 (-7.8%), from €385,567 to €355,416
mainly Contributions, distributions and other (-€74,664) and Investment in fixed assets (net) (-€36,289)
- Receivables within one year +€5,514
up €5,514 (+25.3%), from €21,803 to €27,317
of which Other amounts receivable: +€4,425
- Other debts +€12,644
up €12,644 (+18.6%), from €67,909 to €80,554
- Tax, wage and social debts -€6,004
down €6,004 (-51.1%), from €11,759 to €5,755
- Financial income +€11,329
up €11,329 (+602.7%), from €1,880 to €13,209
- Gross operating margin -€4,423
down €4,423 (-4.4%), from €100,461 to €96,039
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 | €502,800 | €506,767 | +€3,966 | +0.8% |
| Fixed assets | 21/28 | €16,575 | €46,714 | +€30,139 | +181.8% |
| Tangible fixed assets | 22/27 | €15,629 | €46,714 | +€31,085 | +198.9% |
| Furniture and vehicles | 24 | €10,358 | €15,060 | +€4,702 | +45.4% |
| Other tangible fixed assets | 26 | €5,271 | €31,654 | +€26,383 | +500.5% |
| Financial fixed assets | 28 | €946 | €0 | -€946 | -100.0% |
| Current assets | 29/58 | €486,225 | €460,053 | -€26,173 | -5.4% |
| Amounts receivable after more than one year | 29 | €220 | €220 | = | 0.0% |
| Other amounts receivable | 291 | €220 | €220 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,803 | €27,317 | +€5,514 | +25.3% |
| Trade receivables | 40 | €20,691 | €21,780 | +€1,089 | +5.3% |
| Other amounts receivable | 41 | €1,112 | €5,537 | +€4,425 | +398.0% |
| Current investments | 50/53 | €74,396 | €74,396 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €385,567 | €355,416 | -€30,151 | -7.8% |
| Deferred charges and accrued income | 490/1 | €4,240 | €2,704 | -€1,536 | -36.2% |
| Total equity and liabilities | 10/49 | €502,800 | €506,767 | +€3,966 | +0.8% |
| Equity | 10/15 | €420,150 | €417,837 | -€2,313 | -0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €349,590 | €347,277 | -€2,313 | -0.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €10,838 | €10,838 | = | 0.0% |
| Distributable reserves | 133 | €338,751 | €336,439 | -€2,313 | -0.7% |
| Profit (loss) carried forward | 14 | €64,360 | €64,360 | = | 0.0% |
| Amounts payable | 17/49 | €82,651 | €88,929 | +€6,279 | +7.6% |
| Amounts payable within one year | 42/48 | €82,651 | €88,929 | +€6,279 | +7.6% |
| Trade debts | 44 | €2,982 | €2,621 | -€361 | -12.1% |
| Suppliers | 440/4 | €2,982 | €2,621 | -€361 | -12.1% |
| Taxes, remuneration and social security | 45 | €11,759 | €5,755 | -€6,004 | -51.1% |
| Taxes | 450/3 | €11,759 | €5,755 | -€6,004 | -51.1% |
| Other amounts payable | 47/48 | €67,909 | €80,554 | +€12,644 | +18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,257 | €6,150 | +€892 | +17.0% |
| Other operating charges | 640/8 | €985 | €1,045 | +€60 | +6.1% |
| Non-recurring operating charges | 66A | - | €190 | +€190 | |
| Gross operating margin | 9900 | €100,461 | €96,039 | -€4,423 | -4.4% |
| Operating profit (loss) | 9901 | €94,219 | €88,653 | -€5,566 | -5.9% |
| Financial income | 75/76B | €1,880 | €13,209 | +€11,329 | +602.7% |
| Recurring financial income | 75 | €1,880 | €13,209 | +€11,329 | +602.7% |
| Financial charges | 65/66B | €5,485 | €4,980 | -€505 | -9.2% |
| Recurring financial charges | 65 | €5,485 | €4,980 | -€505 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €90,614 | €96,882 | +€6,269 | +6.9% |
| Income taxes | 67/77 | €25,452 | €24,530 | -€922 | -3.6% |
| Profit (loss) for the period | 9904 | €65,162 | €72,352 | +€7,190 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €65,162 | €72,352 | +€7,190 | +11.0% |
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 12 October 2026 via checked.be.