New Capital Point: 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.
New Capital Point
Largest movements
- Receivables within one year +€45,479
up €45,479 (+19.8%), from €229,288 to €274,767
of which Trade receivables: +€32,566
- Tangible fixed assets +€5,624
up €5,624 (+138%), from €4,089 to €9,713
of which Plant, machinery and equipment: +€6,512
- Trade debts +€42,753
up €42,753 (+19.0%), from €224,501 to €267,254
- Tax, wage and social debts +€11,582
up €11,582 (+129%), from €9,000 to €20,582
of which Taxes: +€11,582
- Other debts -€3,782
down €3,782 (-67.9%), from €5,568 to €1,785
- Gross operating margin -€26,451
down €26,451 (-75.4%), from €35,085 to €8,634
- Other operating charges -€4,034
down €4,034 (-67.3%), from €5,990 to €1,956
- Financial income +€3,926
up €3,926 (+95.0%), from €4,131 to €8,058
- Taxes -€3,580
down €3,580 (-39.7%), from €9,010 to €5,430
- Financial charges +€1,593
up €1,593 (+115%), from €1,385 to €2,978
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 | €310,791 | €364,844 | +€54,054 | +17.4% |
| Fixed assets | 21/28 | €4,089 | €9,713 | +€5,624 | +138% |
| Tangible fixed assets | 22/27 | €4,089 | €9,713 | +€5,624 | +138% |
| Plant, machinery and equipment | 23 | €3,201 | €9,713 | +€6,512 | +203% |
| Furniture and vehicles | 24 | €888 | €0 | -€888 | -100% |
| Current assets | 29/58 | €306,702 | €355,131 | +€48,429 | +15.8% |
| Amounts receivable within one year | 40/41 | €229,288 | €274,767 | +€45,479 | +19.8% |
| Trade receivables | 40 | €23,254 | €55,820 | +€32,566 | +140% |
| Other amounts receivable | 41 | €206,034 | €218,947 | +€12,913 | +6.3% |
| Cash at bank and in hand | 54/58 | €74,499 | €77,246 | +€2,747 | +3.7% |
| Deferred charges and accrued income | 490/1 | €2,914 | €3,118 | +€204 | +7.0% |
| Total equity and liabilities | 10/49 | €310,791 | €364,844 | +€54,054 | +17.4% |
| Equity | 10/15 | €70,612 | €73,527 | +€2,915 | +4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,012 | €54,927 | +€2,915 | +5.6% |
| Distributable reserves | 133 | €52,012 | €54,927 | +€2,915 | +5.6% |
| Amounts payable | 17/49 | €240,179 | €291,318 | +€51,139 | +21.3% |
| Amounts payable within one year | 42/48 | €240,179 | €291,318 | +€51,139 | +21.3% |
| Financial debts | 43 | €611 | €1,696 | +€1,085 | +178% |
| Credit institutions | 430/8 | €611 | €1,696 | +€1,085 | +178% |
| Trade debts | 44 | €224,501 | €267,254 | +€42,753 | +19.0% |
| Suppliers | 440/4 | €224,501 | €267,254 | +€42,753 | +19.0% |
| Advances received on contracts in progress | 46 | €500 | €0 | -€500 | -100% |
| Taxes, remuneration and social security | 45 | €9,000 | €20,582 | +€11,582 | +129% |
| Taxes | 450/3 | €9,000 | €20,582 | +€11,582 | +129% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,568 | €1,785 | -€3,782 | -67.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,692 | €3,412 | +€720 | +26.8% |
| Other operating charges | 640/8 | €5,990 | €1,956 | -€4,034 | -67.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €35,085 | €8,634 | -€26,451 | -75.4% |
| Operating profit (loss) | 9901 | €26,403 | €3,266 | -€23,137 | -87.6% |
| Financial income | 75/76B | €4,131 | €8,058 | +€3,926 | +95.0% |
| Recurring financial income | 75 | €4,131 | €8,058 | +€3,926 | +95.0% |
| Financial charges | 65/66B | €1,385 | €2,978 | +€1,593 | +115% |
| Recurring financial charges | 65 | €1,385 | €2,978 | +€1,593 | +115% |
| Profit (loss) for the period before taxes | 9903 | €29,149 | €8,345 | -€20,804 | -71.4% |
| Income taxes | 67/77 | €9,010 | €5,430 | -€3,580 | -39.7% |
| Profit (loss) for the period | 9904 | €20,140 | €2,915 | -€17,225 | -85.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,140 | €2,915 | -€17,225 | -85.5% |
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 17 October 2026 via checked.be.