OnPoint Solutions: 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.
OnPoint Solutions
Largest movements
- Cash +€41,079
up €41,079 (+64.5%), from €63,656 to €104,736
mainly Net result for the year (+€39,680) and Trade debts (+€12,906)
- Receivables within one year +€2,841
up €2,841 (+22.2%), from €12,814 to €15,655
of which Trade receivables: +€2,702
- Deferred charges and accrued income +€2,248
up €2,248 (+26,604%), from €8 to €2,256
- Tangible fixed assets +€1,389
up €1,389 (+55.3%), from €2,510 to €3,899
of which Furniture and vehicles: +€1,511
- Reserves +€38,847
up €38,847 (+73.6%), from €52,778 to €91,625
- Trade debts +€12,906
up €12,906 (+887%), from €1,455 to €14,361
- Tax, wage and social debts -€4,170
down €4,170 (-20.4%), from €20,397 to €16,227
- Gross operating margin -€17,530
down €17,530 (-25.1%), from €69,824 to €52,294
- Taxes -€3,426
down €3,426 (-24.6%), from €13,933 to €10,507
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 | €78,989 | €126,546 | +€47,557 | +60.2% |
| Fixed assets | 21/28 | €2,510 | €3,899 | +€1,389 | +55.3% |
| Tangible fixed assets | 22/27 | €2,510 | €3,899 | +€1,389 | +55.3% |
| Land and buildings | 22 | €1,151 | €1,028 | -€122 | -10.6% |
| Furniture and vehicles | 24 | €1,359 | €2,870 | +€1,511 | +111% |
| Current assets | 29/58 | €76,479 | €122,648 | +€46,169 | +60.4% |
| Amounts receivable within one year | 40/41 | €12,814 | €15,655 | +€2,841 | +22.2% |
| Trade receivables | 40 | €12,544 | €15,246 | +€2,702 | +21.5% |
| Other amounts receivable | 41 | €270 | €409 | +€139 | +51.5% |
| Cash at bank and in hand | 54/58 | €63,656 | €104,736 | +€41,079 | +64.5% |
| Deferred charges and accrued income | 490/1 | €8 | €2,256 | +€2,248 | +26,604% |
| Total equity and liabilities | 10/49 | €78,989 | €126,546 | +€47,557 | +60.2% |
| Equity | 10/15 | €55,278 | €94,125 | +€38,847 | +70.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €52,778 | €91,625 | +€38,847 | +73.6% |
| Distributable reserves | 133 | €52,778 | €91,625 | +€38,847 | +73.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,711 | €32,421 | +€8,710 | +36.7% |
| Amounts payable within one year | 42/48 | €22,711 | €31,421 | +€8,710 | +38.4% |
| Trade debts | 44 | €1,455 | €14,361 | +€12,906 | +887% |
| Suppliers | 440/4 | €1,455 | €14,361 | +€12,906 | +887% |
| Taxes, remuneration and social security | 45 | €20,397 | €16,227 | -€4,170 | -20.4% |
| Taxes | 450/3 | €20,397 | €16,227 | -€4,170 | -20.4% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118 | €798 | +€680 | +576% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Non-recurring operating charges | 66A | €27 | €0 | -€27 | -100% |
| Gross operating margin | 9900 | €69,824 | €52,294 | -€17,530 | -25.1% |
| Operating profit (loss) | 9901 | €69,553 | €51,368 | -€18,185 | -26.1% |
| Financial income | 75/76B | €9 | €135 | +€126 | +1,486% |
| Recurring financial income | 75 | €9 | €135 | +€126 | +1,486% |
| Financial charges | 65/66B | €1,991 | €1,316 | -€675 | -33.9% |
| Recurring financial charges | 65 | €1,991 | €1,316 | -€675 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €67,570 | €50,187 | -€17,383 | -25.7% |
| Income taxes | 67/77 | €13,933 | €10,507 | -€3,426 | -24.6% |
| Profit (loss) for the period | 9904 | €53,637 | €39,680 | -€13,957 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,637 | €39,680 | -€13,957 | -26.0% |
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 25 October 2026 via checked.be.