mPoint Consulting: 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.
mPoint Consulting
Largest movements
- Cash -€105,757
down €105,757 (-56.1%), from €188,430 to €82,673
mainly Net result for the year (-€74,069) and Tax, wage and social debts (-€26,921)
- Deferred charges and accrued income +€22,508
up €22,508 (+25,034%), from €90 to €22,598
- Tangible fixed assets -€10,900
down €10,900 (-23.3%), from €46,879 to €35,979
of which Furniture and vehicles: -€9,893
- Receivables within one year -€8,292
down €8,292 (-46.1%), from €17,971 to €9,678
of which Trade receivables: -€5,819
- Reserves -€74,000
down €74,000 (-34.1%), from €217,000 to €143,000
- Tax, wage and social debts -€26,921
down €26,921 (-90.9%), from €29,600 to €2,679
- Gross operating margin -€214,104
down €214,104, from €152,937 to -€61,168
- Taxes -€29,510
down €29,510 (-99.8%), from €29,575 to €65
- Write-downs -€7,040
down €7,040 (-100%), from €7,040 to €0
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 | €253,370 | €150,928 | -€102,441 | -40.4% |
| Fixed assets | 21/28 | €46,879 | €35,979 | -€10,900 | -23.3% |
| Tangible fixed assets | 22/27 | €46,879 | €35,979 | -€10,900 | -23.3% |
| Plant, machinery and equipment | 23 | €1,823 | €815 | -€1,008 | -55.3% |
| Furniture and vehicles | 24 | €45,056 | €35,164 | -€9,893 | -22.0% |
| Current assets | 29/58 | €206,491 | €114,949 | -€91,541 | -44.3% |
| Amounts receivable within one year | 40/41 | €17,971 | €9,678 | -€8,292 | -46.1% |
| Trade receivables | 40 | €14,630 | €8,811 | -€5,819 | -39.8% |
| Other amounts receivable | 41 | €3,341 | €867 | -€2,474 | -74.0% |
| Cash at bank and in hand | 54/58 | €188,430 | €82,673 | -€105,757 | -56.1% |
| Deferred charges and accrued income | 490/1 | €90 | €22,598 | +€22,508 | +25,034% |
| Total equity and liabilities | 10/49 | €253,370 | €150,928 | -€102,441 | -40.4% |
| Equity | 10/15 | €221,031 | €146,962 | -€74,069 | -33.5% |
| Contributions | 10/11 | €3,750 | €3,750 | = | 0.0% |
| Reserves | 13 | €217,000 | €143,000 | -€74,000 | -34.1% |
| Distributable reserves | 133 | €217,000 | €143,000 | -€74,000 | -34.1% |
| Profit (loss) carried forward | 14 | €281 | €212 | -€69 | -24.6% |
| Amounts payable | 17/49 | €32,338 | €3,966 | -€28,372 | -87.7% |
| Amounts payable within one year | 42/48 | €32,163 | €3,791 | -€28,372 | -88.2% |
| Trade debts | 44 | €2,563 | €1,112 | -€1,451 | -56.6% |
| Suppliers | 440/4 | €2,563 | €1,112 | -€1,451 | -56.6% |
| Taxes, remuneration and social security | 45 | €29,600 | €2,679 | -€26,921 | -90.9% |
| Taxes | 450/3 | €29,600 | €2,679 | -€26,921 | -90.9% |
| Accrued charges and deferred income | 492/3 | €175 | €175 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,383 | €12,503 | +€120 | +1.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,040 | €0 | -€7,040 | -100% |
| Other operating charges | 640/8 | €327 | €318 | -€8 | -2.6% |
| Gross operating margin | 9900 | €152,937 | -€61,168 | -€214,104 | |
| Operating profit (loss) | 9901 | €133,187 | -€73,989 | -€207,176 | |
| Financial income | 75/76B | €230 | €153 | -€77 | -33.6% |
| Recurring financial income | 75 | €230 | €153 | -€77 | -33.6% |
| Financial charges | 65/66B | €173 | €168 | -€5 | -2.6% |
| Recurring financial charges | 65 | €173 | €168 | -€5 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €133,245 | -€74,004 | -€207,249 | |
| Income taxes | 67/77 | €29,575 | €65 | -€29,510 | -99.8% |
| Profit (loss) for the period | 9904 | €103,670 | -€74,069 | -€177,739 | |
| Profit (loss) for the period to be appropriated | 9905 | €103,670 | -€74,069 | -€177,739 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.