L'A POINT: 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.
L'A POINT
Largest movements
- Cash -€4,730
down €4,730 (-57.6%), from €8,214 to €3,484
mainly Net result for the year (-€9,317) and Investment in fixed assets (net) (-€4,820)
- Tangible fixed assets -€4,294
down €4,294 (-18.7%), from €22,900 to €18,607
of which Other tangible fixed assets: -€2,357
- Stocks and contracts +€3,523
up €3,523 (+36.3%), from €9,708 to €13,232
- Receivables within one year -€1,935
down €1,935 (-25.3%), from €7,651 to €5,717
of which Other amounts receivable: -€3,637
- Profit (loss) carried forward -€9,317
down €9,317 (-63.5%), from -€14,676 to -€23,993
- Tax, wage and social debts +€3,198
up €3,198 (+24.2%), from €13,242 to €16,440
of which Taxes: +€3,352
- Reserves -€3,000
down €3,000 (-25.0%), from €12,000 to €9,000
- Other debts +€2,850
new in 2025: €2,850
- Trade debts -€718
down €718 (-3.7%), from €19,391 to €18,674
- Gross operating margin +€49,916
up €49,916 (+44.9%), from €111,111 to €161,027
- Staff costs +€43,659
up €43,659 (+38.4%), from €113,738 to €157,397
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 | €50,538 | €43,120 | -€7,417 | -14.7% |
| Fixed assets | 21/28 | €24,964 | €20,688 | -€4,276 | -17.1% |
| Tangible fixed assets | 22/27 | €22,900 | €18,607 | -€4,294 | -18.7% |
| Plant, machinery and equipment | 23 | €11,333 | €9,660 | -€1,673 | -14.8% |
| Furniture and vehicles | 24 | €627 | €363 | -€264 | -42.1% |
| Other tangible fixed assets | 26 | €10,940 | €8,583 | -€2,357 | -21.5% |
| Financial fixed assets | 28 | €2,064 | €2,081 | +€17 | +0.8% |
| Current assets | 29/58 | €25,574 | €22,433 | -€3,141 | -12.3% |
| Stocks and contracts in progress | 3 | €9,708 | €13,232 | +€3,523 | +36.3% |
| Stocks | 30/36 | €9,708 | €13,232 | +€3,523 | +36.3% |
| Amounts receivable within one year | 40/41 | €7,651 | €5,717 | -€1,935 | -25.3% |
| Trade receivables | 40 | €386 | €2,088 | +€1,703 | +441.4% |
| Other amounts receivable | 41 | €7,266 | €3,629 | -€3,637 | -50.1% |
| Cash at bank and in hand | 54/58 | €8,214 | €3,484 | -€4,730 | -57.6% |
| Total equity and liabilities | 10/49 | €50,538 | €43,120 | -€7,417 | -14.7% |
| Equity | 10/15 | €17,324 | €5,007 | -€12,317 | -71.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €12,000 | €9,000 | -€3,000 | -25.0% |
| Distributable reserves | 133 | €12,000 | €9,000 | -€3,000 | -25.0% |
| Profit (loss) carried forward | 14 | -€14,676 | -€23,993 | -€9,317 | -63.5% |
| Amounts payable | 17/49 | €33,214 | €38,113 | +€4,899 | +14.8% |
| Amounts payable within one year | 42/48 | €33,192 | €38,113 | +€4,921 | +14.8% |
| Trade debts | 44 | €19,391 | €18,674 | -€718 | -3.7% |
| Suppliers | 440/4 | €19,391 | €18,674 | -€718 | -3.7% |
| Advances received on contracts in progress | 46 | €559 | €150 | -€409 | -73.2% |
| Taxes, remuneration and social security | 45 | €13,242 | €16,440 | +€3,198 | +24.2% |
| Taxes | 450/3 | €1,108 | €4,460 | +€3,352 | +302.7% |
| Remuneration and social security | 454/9 | €12,134 | €11,980 | -€155 | -1.3% |
| Other amounts payable | 47/48 | - | €2,850 | +€2,850 | |
| Accrued charges and deferred income | 492/3 | €22 | - | -€22 | |
| Non-recurring operating income | 76A | €250 | €415 | +€165 | +66.1% |
| Remuneration, social security and pensions | 62 | €113,738 | €157,397 | +€43,659 | +38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,839 | €9,096 | +€258 | +2.9% |
| Other operating charges | 640/8 | €1,939 | €1,991 | +€52 | +2.7% |
| Non-recurring operating charges | 66A | - | €1,151 | +€1,151 | |
| Gross operating margin | 9900 | €111,111 | €161,027 | +€49,916 | +44.9% |
| Operating profit (loss) | 9901 | -€13,405 | -€8,608 | +€4,797 | +35.8% |
| Financial income | 75/76B | €32 | €181 | +€149 | +473.0% |
| Recurring financial income | 75 | €32 | €181 | +€149 | +473.0% |
| Financial charges | 65/66B | €868 | €889 | +€21 | +2.4% |
| Recurring financial charges | 65 | €868 | €889 | +€21 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,242 | -€9,317 | +€4,925 | +34.6% |
| Profit (loss) for the period | 9904 | -€14,242 | -€9,317 | +€4,925 | +34.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,242 | -€9,317 | +€4,925 | +34.6% |
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 7 October 2026 via checked.be.