Onepoint Consult: 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.
Onepoint Consult
Largest movements
- Receivables within one year +€21,522
up €21,522 (+111%), from €19,355 to €40,877
of which Other amounts receivable: +€19,927
- Cash +€5,934
new in 2025: €5,934
mainly Net result for the year (+€16,133) and Current portion of long-term debt (+€6,172)
- Tangible fixed assets -€1,548
down €1,548 (-46.4%), from €3,336 to €1,788
of which Plant, machinery and equipment: -€1,548
- Deferred charges and accrued income +€747
up €747 (+25.6%), from €2,921 to €3,668
- Reserves +€16,133
up €16,133 (+152%), from €10,633 to €26,766
- Current portion of long-term debt +€6,172
new in 2025: €6,172
- Trade debts +€2,879
up €2,879 (+56.2%), from €5,119 to €7,998
- Tax, wage and social debts +€1,649
up €1,649 (+19.4%), from €8,514 to €10,162
of which Taxes: +€2,120
- Gross operating margin +€12,248
up €12,248 (+81.1%), from €15,094 to €27,342
- Taxes +€3,066
up €3,066 (+109%), from €2,825 to €5,891
- Depreciation +€1,657
up €1,657 (+402%), from €412 to €2,069
- Financial charges +€791
up €791 (+99.7%), from €793 to €1,584
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 | €27,990 | €54,124 | +€26,134 | +93.4% |
| Formation expenses | 20 | €2,378 | €1,857 | -€521 | -21.9% |
| Fixed assets | 21/28 | €3,336 | €1,788 | -€1,548 | -46.4% |
| Tangible fixed assets | 22/27 | €3,336 | €1,788 | -€1,548 | -46.4% |
| Plant, machinery and equipment | 23 | €3,286 | €1,738 | -€1,548 | -47.1% |
| Furniture and vehicles | 24 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €22,276 | €50,479 | +€28,203 | +127% |
| Amounts receivable within one year | 40/41 | €19,355 | €40,877 | +€21,522 | +111% |
| Trade receivables | 40 | €11,577 | €13,172 | +€1,595 | +13.8% |
| Other amounts receivable | 41 | €7,778 | €27,705 | +€19,927 | +256% |
| Cash at bank and in hand | 54/58 | - | €5,934 | +€5,934 | |
| Deferred charges and accrued income | 490/1 | €2,921 | €3,668 | +€747 | +25.6% |
| Total equity and liabilities | 10/49 | €27,990 | €54,124 | +€26,134 | +93.4% |
| Equity | 10/15 | €13,633 | €29,766 | +€16,133 | +118% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,633 | €26,766 | +€16,133 | +152% |
| Distributable reserves | 133 | €10,633 | €26,766 | +€16,133 | +152% |
| Amounts payable | 17/49 | €14,357 | €24,358 | +€10,001 | +69.7% |
| Amounts payable within one year | 42/48 | €14,102 | €24,332 | +€10,230 | +72.5% |
| Current portion of amounts payable after more than one year | 42 | - | €6,172 | +€6,172 | |
| Financial debts | 43 | €469 | - | -€469 | |
| Credit institutions | 430/8 | €469 | - | -€469 | |
| Trade debts | 44 | €5,119 | €7,998 | +€2,879 | +56.2% |
| Suppliers | 440/4 | €5,119 | €7,998 | +€2,879 | +56.2% |
| Taxes, remuneration and social security | 45 | €8,514 | €10,162 | +€1,649 | +19.4% |
| Taxes | 450/3 | €8,043 | €10,162 | +€2,120 | +26.4% |
| Remuneration and social security | 454/9 | €471 | - | -€471 | |
| Accrued charges and deferred income | 492/3 | €255 | €26 | -€229 | -89.8% |
| Non-recurring operating income | 76A | €198 | - | -€198 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €412 | €2,069 | +€1,657 | +402% |
| Other operating charges | 640/8 | €383 | €215 | -€168 | -43.9% |
| Non-recurring operating charges | 66A | €48 | €1,497 | +€1,449 | +3,023% |
| Gross operating margin | 9900 | €15,094 | €27,342 | +€12,248 | +81.1% |
| Operating profit (loss) | 9901 | €14,251 | €23,562 | +€9,310 | +65.3% |
| Financial income | 75/76B | €0 | €47 | +€47 | +466,000% |
| Recurring financial income | 75 | €0 | €47 | +€47 | +466,000% |
| Financial charges | 65/66B | €793 | €1,584 | +€791 | +99.7% |
| Recurring financial charges | 65 | €793 | €1,584 | +€791 | +99.7% |
| Profit (loss) for the period before taxes | 9903 | €13,458 | €22,024 | +€8,566 | +63.6% |
| Income taxes | 67/77 | €2,825 | €5,891 | +€3,066 | +109% |
| Profit (loss) for the period | 9904 | €10,633 | €16,133 | +€5,500 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,633 | €16,133 | +€5,500 | +51.7% |
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 19 October 2026 via checked.be.