HITPOINT: 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.
HITPOINT
Largest movements
- Cash +€10,421
up €10,421 (+18.9%), from €55,118 to €65,539
mainly Net result for the year (+€13,737) and Deferred charges and accrued income (+€2,118)
- Profit (loss) carried forward +€13,737
up €13,737 (+82.3%), from -€16,695 to -€2,959
- Financial income -€4,273
down €4,273 (-25.9%), from €16,500 to €12,227
- Gross operating margin +€3,110
up €3,110 (+19259.6%), from €16 to €3,127
- Financial charges -€152
down €152 (-12.9%), from €1,184 to €1,031
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 | €487,422 | €494,904 | +€7,482 | +1.5% |
| Current assets | 29/58 | €487,422 | €494,904 | +€7,482 | +1.5% |
| Amounts receivable within one year | 40/41 | €44,318 | €43,497 | -€821 | -1.9% |
| Trade receivables | 40 | €37,656 | €33,814 | -€3,842 | -10.2% |
| Other amounts receivable | 41 | €6,662 | €9,683 | +€3,021 | +45.3% |
| Current investments | 50/53 | €375,000 | €375,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €55,118 | €65,539 | +€10,421 | +18.9% |
| Deferred charges and accrued income | 490/1 | €12,986 | €10,868 | -€2,118 | -16.3% |
| Total equity and liabilities | 10/49 | €487,422 | €494,904 | +€7,482 | +1.5% |
| Equity | 10/15 | €333,734 | €347,470 | +€13,737 | +4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €331,829 | €331,829 | = | 0.0% |
| Distributable reserves | 133 | €331,829 | €331,829 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,695 | -€2,959 | +€13,737 | +82.3% |
| Amounts payable | 17/49 | €153,688 | €147,433 | -€6,255 | -4.1% |
| Amounts payable within one year | 42/48 | €78,918 | €74,933 | -€3,985 | -5.0% |
| Trade debts | 44 | €22,678 | €19,138 | -€3,540 | -15.6% |
| Suppliers | 440/4 | €22,678 | €19,138 | -€3,540 | -15.6% |
| Taxes, remuneration and social security | 45 | €5,108 | €4,269 | -€839 | -16.4% |
| Taxes | 450/3 | €1,851 | €994 | -€857 | -46.3% |
| Remuneration and social security | 454/9 | €3,257 | €3,275 | +€18 | +0.6% |
| Other amounts payable | 47/48 | €51,131 | €51,525 | +€394 | +0.8% |
| Accrued charges and deferred income | 492/3 | €74,770 | €72,501 | -€2,270 | -3.0% |
| Other operating charges | 640/8 | €595 | €585 | -€9 | -1.6% |
| Gross operating margin | 9900 | €16 | €3,127 | +€3,110 | +19259.6% |
| Operating profit (loss) | 9901 | -€579 | €2,541 | +€3,120 | |
| Financial income | 75/76B | €16,500 | €12,227 | -€4,273 | -25.9% |
| Recurring financial income | 75 | €16,500 | €12,227 | -€4,273 | -25.9% |
| Financial charges | 65/66B | €1,184 | €1,031 | -€152 | -12.9% |
| Recurring financial charges | 65 | €1,184 | €1,031 | -€152 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €14,737 | €13,737 | -€1,001 | -6.8% |
| Profit (loss) for the period | 9904 | €14,737 | €13,737 | -€1,001 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,737 | €13,737 | -€1,001 | -6.8% |
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 28 September 2026 via checked.be.