LA POINTE DU GOUT: 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.
LA POINTE DU GOUT
Largest movements
- Receivables within one year +€127,645
up €127,645 (+1,340%), from €9,522 to €137,167
- Cash -€94,691
down €94,691 (-79.8%), from €118,646 to €23,955
mainly Receivables within one year (-€127,645) and Debts after one year (-€17,415)
- Tangible fixed assets -€22,037
down €22,037 (-23.6%), from €93,359 to €71,322
of which Land and buildings: -€16,489
- Reserves +€40,200
up €40,200 (+121%), from €33,345 to €73,545
- Debts after one year -€17,415
down €17,415 (-23.6%), from €73,688 to €56,273
- Current portion of long-term debt -€5,423
down €5,423 (-17.4%), from €31,191 to €25,768
- Tax, wage and social debts -€4,249
down €4,249 (-26.0%), from €16,371 to €12,122
of which Remuneration and social security: -€2,240
- Staff costs -€15,911
down €15,911 (-31.7%), from €50,193 to €34,283
- Gross operating margin +€14,611
up €14,611 (+12.9%), from €113,255 to €127,866
- Taxes +€9,680
up €9,680 (+95.1%), from €10,179 to €19,859
- Depreciation -€7,754
down €7,754 (-26.0%), from €29,791 to €22,037
- Other operating charges +€1,990
up €1,990 (+211%), from €944 to €2,934
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 | €221,627 | €232,444 | +€10,817 | +4.9% |
| Fixed assets | 21/28 | €93,359 | €71,322 | -€22,037 | -23.6% |
| Tangible fixed assets | 22/27 | €93,359 | €71,322 | -€22,037 | -23.6% |
| Land and buildings | 22 | €82,447 | €65,957 | -€16,489 | -20.0% |
| Plant, machinery and equipment | 23 | €9,599 | €5,364 | -€4,235 | -44.1% |
| Furniture and vehicles | 24 | €1,313 | - | -€1,313 | |
| Current assets | 29/58 | €128,268 | €161,123 | +€32,854 | +25.6% |
| Amounts receivable within one year | 40/41 | €9,522 | €137,167 | +€127,645 | +1,340% |
| Other amounts receivable | 41 | €9,522 | €137,167 | +€127,645 | +1,340% |
| Cash at bank and in hand | 54/58 | €118,646 | €23,955 | -€94,691 | -79.8% |
| Deferred charges and accrued income | 490/1 | €100 | - | -€100 | |
| Total equity and liabilities | 10/49 | €221,627 | €232,444 | +€10,817 | +4.9% |
| Equity | 10/15 | €55,146 | €95,346 | +€40,200 | +72.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €33,345 | €73,545 | +€40,200 | +121% |
| Distributable reserves | 133 | €33,345 | €73,545 | +€40,200 | +121% |
| Profit (loss) carried forward | 14 | €3,201 | €3,201 | = | 0.0% |
| Amounts payable | 17/49 | €166,481 | €137,098 | -€29,383 | -17.6% |
| Amounts payable after more than one year | 17 | €73,688 | €56,273 | -€17,415 | -23.6% |
| Financial debts | 170/4 | €73,688 | €56,273 | -€17,415 | -23.6% |
| Amounts payable within one year | 42/48 | €92,793 | €80,825 | -€11,968 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €31,191 | €25,768 | -€5,423 | -17.4% |
| Trade debts | 44 | €41,683 | €39,387 | -€2,297 | -5.5% |
| Suppliers | 440/4 | €41,683 | €39,387 | -€2,297 | -5.5% |
| Taxes, remuneration and social security | 45 | €16,371 | €12,122 | -€4,249 | -26.0% |
| Taxes | 450/3 | €11,925 | €9,917 | -€2,008 | -16.8% |
| Remuneration and social security | 454/9 | €4,446 | €2,205 | -€2,240 | -50.4% |
| Other amounts payable | 47/48 | €3,548 | €3,548 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €50,193 | €34,283 | -€15,911 | -31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,791 | €22,037 | -€7,754 | -26.0% |
| Other operating charges | 640/8 | €944 | €2,934 | +€1,990 | +211% |
| Non-recurring operating charges | 66A | - | €7,215 | +€7,215 | |
| Gross operating margin | 9900 | €113,255 | €127,866 | +€14,611 | +12.9% |
| Operating profit (loss) | 9901 | €32,327 | €61,398 | +€29,071 | +89.9% |
| Financial income | 75/76B | €1,774 | €910 | -€864 | -48.7% |
| Recurring financial income | 75 | €1,774 | €910 | -€864 | -48.7% |
| Financial charges | 65/66B | €3,270 | €2,248 | -€1,022 | -31.2% |
| Recurring financial charges | 65 | €3,270 | €2,248 | -€1,022 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | €30,831 | €60,059 | +€29,228 | +94.8% |
| Income taxes | 67/77 | €10,179 | €19,859 | +€9,680 | +95.1% |
| Profit (loss) for the period | 9904 | €20,652 | €40,200 | +€19,548 | +94.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,652 | €40,200 | +€19,548 | +94.7% |
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 28 October 2026 via checked.be.