Pinpoint!: 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.
Pinpoint!
Largest movements
- Current investments -€93,768
down €93,768 (-93.8%), from €100,000 to €6,232
- Receivables within one year +€46,314
up €46,314 (+484.8%), from €9,553 to €55,867
of which Trade receivables: +€53,011
- Cash +€12,341
up €12,341 (+104.3%), from €11,836 to €24,177
mainly Current investments (+€93,768) and Tax, wage and social debts (+€11,200)
- Tangible fixed assets -€7,214
down €7,214 (-18.6%), from €38,774 to €31,559
of which Furniture and vehicles: -€6,155
- Other debts -€38,360
down €38,360 (-96.4%), from €39,809 to €1,450
- Reserves -€22,885
down €22,885 (-24.3%), from €93,996 to €71,110
- Tax, wage and social debts +€11,200
up €11,200 (+428.7%), from €2,613 to €13,813
- Trade debts +€6,919
up €6,919 (+281.6%), from €2,457 to €9,376
- Depreciation +€2,884
up €2,884 (+39.4%), from €7,330 to €10,214
- Gross operating margin +€2,358
up €2,358 (+19.3%), from €12,236 to €14,594
- Financial income +€1,179
up €1,179 (+150.6%), from €783 to €1,962
- Taxes +€578
up €578 (+146.6%), from €394 to €972
- Financial charges +€434
up €434 (+21.4%), from €2,024 to €2,458
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 | €160,882 | €118,255 | -€42,627 | -26.5% |
| Fixed assets | 21/28 | €38,774 | €31,559 | -€7,214 | -18.6% |
| Tangible fixed assets | 22/27 | €38,774 | €31,559 | -€7,214 | -18.6% |
| Plant, machinery and equipment | 23 | €3,155 | €2,096 | -€1,060 | -33.6% |
| Furniture and vehicles | 24 | €35,618 | €29,463 | -€6,155 | -17.3% |
| Current assets | 29/58 | €122,108 | €86,695 | -€35,413 | -29.0% |
| Amounts receivable within one year | 40/41 | €9,553 | €55,867 | +€46,314 | +484.8% |
| Trade receivables | 40 | €911 | €53,922 | +€53,011 | +5818.1% |
| Other amounts receivable | 41 | €8,642 | €1,945 | -€6,697 | -77.5% |
| Current investments | 50/53 | €100,000 | €6,232 | -€93,768 | -93.8% |
| Cash at bank and in hand | 54/58 | €11,836 | €24,177 | +€12,341 | +104.3% |
| Deferred charges and accrued income | 490/1 | €719 | €420 | -€299 | -41.6% |
| Total equity and liabilities | 10/49 | €160,882 | €118,255 | -€42,627 | -26.5% |
| Equity | 10/15 | €114,401 | €91,515 | -€22,885 | -20.0% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Reserves | 13 | €93,996 | €71,110 | -€22,885 | -24.3% |
| Distributable reserves | 133 | €93,996 | €71,110 | -€22,885 | -24.3% |
| Amounts payable | 17/49 | €46,481 | €26,739 | -€19,742 | -42.5% |
| Amounts payable within one year | 42/48 | €44,879 | €24,673 | -€20,207 | -45.0% |
| Financial debts | 43 | - | €34 | +€34 | |
| Credit institutions | 430/8 | - | €34 | +€34 | |
| Trade debts | 44 | €2,457 | €9,376 | +€6,919 | +281.6% |
| Suppliers | 440/4 | €2,457 | €9,376 | +€6,919 | +281.6% |
| Taxes, remuneration and social security | 45 | €2,613 | €13,813 | +€11,200 | +428.7% |
| Taxes | 450/3 | €2,613 | €13,813 | +€11,200 | +428.7% |
| Other amounts payable | 47/48 | €39,809 | €1,450 | -€38,360 | -96.4% |
| Accrued charges and deferred income | 492/3 | €1,602 | €2,067 | +€465 | +29.0% |
| Non-recurring operating income | 76A | €9,965 | - | -€9,965 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,330 | €10,214 | +€2,884 | +39.4% |
| Other operating charges | 640/8 | €495 | €797 | +€302 | +60.9% |
| Gross operating margin | 9900 | €12,236 | €14,594 | +€2,358 | +19.3% |
| Operating profit (loss) | 9901 | €4,411 | €3,583 | -€828 | -18.8% |
| Financial income | 75/76B | €783 | €1,962 | +€1,179 | +150.6% |
| Recurring financial income | 75 | €783 | €1,962 | +€1,179 | +150.6% |
| Financial charges | 65/66B | €2,024 | €2,458 | +€434 | +21.4% |
| Recurring financial charges | 65 | €2,024 | €2,458 | +€434 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €3,170 | €3,087 | -€83 | -2.6% |
| Income taxes | 67/77 | €394 | €972 | +€578 | +146.6% |
| Profit (loss) for the period | 9904 | €2,775 | €2,115 | -€661 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,775 | €2,115 | -€661 | -23.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.