LE POINT FORME: 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.
LE POINT FORME
Largest movements
- Tangible fixed assets -€51,552
down €51,552 (-19.6%), from €263,238 to €211,686
of which Land and buildings: -€27,609
- Receivables within one year +€31,737
up €31,737 (+75.7%), from €41,908 to €73,645
- Cash +€19,423
up €19,423 (+53.0%), from €36,670 to €56,093
mainly Net result for the year (+€72,508) and Depreciation (+€40,249)
- Profit (loss) carried forward +€72,508
up €72,508 (+59.7%), from -€121,514 to -€49,006
- Other debts -€46,824
down €46,824 (-98.6%), from €47,492 to €668
- Debts after one year -€26,956
down €26,956 (-12.9%), from €209,193 to €182,237
- Current portion of long-term debt +€10,551
up €10,551 (+64.3%), from €16,405 to €26,956
- Tax, wage and social debts -€7,858
down €7,858 (-100.0%), from €7,858 to €0
- Gross operating margin -€77,764
down €77,764 (-16.5%), from €470,860 to €393,096
- Depreciation -€27,381
down €27,381 (-40.5%), from €67,630 to €40,249
- Taxes -€10,178
no longer reported in 2025 (was €10,178)
- Other operating charges -€7,479
down €7,479 (-79.5%), from €9,408 to €1,929
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 | €341,816 | €341,425 | -€391 | -0.1% |
| Fixed assets | 21/28 | €263,238 | €211,686 | -€51,552 | -19.6% |
| Tangible fixed assets | 22/27 | €263,238 | €211,686 | -€51,552 | -19.6% |
| Land and buildings | 22 | €193,937 | €166,328 | -€27,609 | -14.2% |
| Plant, machinery and equipment | 23 | €68,833 | €45,358 | -€23,475 | -34.1% |
| Furniture and vehicles | 24 | €468 | €0 | -€468 | -100.0% |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €78,578 | €129,739 | +€51,161 | +65.1% |
| Amounts receivable within one year | 40/41 | €41,908 | €73,645 | +€31,737 | +75.7% |
| Other amounts receivable | 41 | €41,908 | €73,645 | +€31,737 | +75.7% |
| Cash at bank and in hand | 54/58 | €36,670 | €56,093 | +€19,423 | +53.0% |
| Deferred charges and accrued income | 490/1 | - | €1 | +€1 | |
| Total equity and liabilities | 10/49 | €341,816 | €341,425 | -€391 | -0.1% |
| Equity | 10/15 | €57,614 | €130,122 | +€72,508 | +125.9% |
| Contributions | 10/11 | €179,128 | €179,128 | = | 0.0% |
| Capital | 10 | €179,128 | €179,128 | = | 0.0% |
| Issued capital | 100 | €179,128 | €179,128 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€121,514 | -€49,006 | +€72,508 | +59.7% |
| Provisions and deferred taxes | 16 | €3,252 | - | -€3,252 | |
| Provisions for liabilities and charges | 160/5 | €3,252 | - | -€3,252 | |
| Environmental obligations | 163 | €3,252 | - | -€3,252 | |
| Amounts payable | 17/49 | €280,950 | €211,303 | -€69,647 | -24.8% |
| Amounts payable after more than one year | 17 | €209,193 | €182,237 | -€26,956 | -12.9% |
| Financial debts | 170/4 | €209,193 | €182,237 | -€26,956 | -12.9% |
| Amounts payable within one year | 42/48 | €71,755 | €29,066 | -€42,689 | -59.5% |
| Current portion of amounts payable after more than one year | 42 | €16,405 | €26,956 | +€10,551 | +64.3% |
| Trade debts | 44 | €0 | €1,442 | +€1,442 | |
| Suppliers | 440/4 | €0 | €1,442 | +€1,442 | |
| Taxes, remuneration and social security | 45 | €7,858 | €0 | -€7,858 | -100.0% |
| Taxes | 450/3 | €7,858 | €0 | -€7,858 | -100.0% |
| Other amounts payable | 47/48 | €47,492 | €668 | -€46,824 | -98.6% |
| Accrued charges and deferred income | 492/3 | €2 | - | -€2 | |
| Remuneration, social security and pensions | 62 | €266,777 | €266,683 | -€94 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,630 | €40,249 | -€27,381 | -40.5% |
| Other operating charges | 640/8 | €9,408 | €1,929 | -€7,479 | -79.5% |
| Gross operating margin | 9900 | €470,860 | €393,096 | -€77,764 | -16.5% |
| Operating profit (loss) | 9901 | €127,045 | €84,235 | -€42,810 | -33.7% |
| Financial income | 75/76B | €1 | €2 | +€1 | +100.0% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +100.0% |
| Financial charges | 65/66B | €7,794 | €11,729 | +€3,935 | +50.5% |
| Recurring financial charges | 65 | €7,794 | €11,729 | +€3,935 | +50.5% |
| Profit (loss) for the period before taxes | 9903 | €119,252 | €72,508 | -€46,744 | -39.2% |
| Income taxes | 67/77 | €10,178 | - | -€10,178 | |
| Profit (loss) for the period | 9904 | €109,074 | €72,508 | -€36,566 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €109,074 | €72,508 | -€36,566 | -33.5% |
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.