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
- Receivables within one year -€3,003
down €3,003 (-10.1%), from €29,750 to €26,747
of which Trade receivables: -€8,959
- Cash +€2,132
up €2,132 (+1474.1%), from €145 to €2,277
mainly Depreciation (+€3,045) and Receivables within one year (+€3,003)
- Tax, wage and social debts -€702
down €702 (-13.5%), from €5,213 to €4,510
of which Taxes: -€761
- Reserves +€590
up €590 (+2.3%), from €25,233 to €25,822
- Gross operating margin -€7,183
down €7,183 (-52.3%), from €13,742 to €6,559
- Taxes -€1,636
down €1,636 (-81.2%), from €2,016 to €380
- Depreciation +€783
up €783 (+34.6%), from €2,263 to €3,045
- Financial charges +€696
up €696 (+73.8%), from €943 to €1,639
- Other operating charges +€178
up €178 (+24.5%), from €728 to €906
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 | €52,143 | €51,695 | -€448 | -0.9% |
| Fixed assets | 21/28 | €22,249 | €22,422 | +€173 | +0.8% |
| Tangible fixed assets | 22/27 | €9,749 | €9,922 | +€173 | +1.8% |
| Furniture and vehicles | 24 | €9,749 | €6,832 | -€2,916 | -29.9% |
| Other tangible fixed assets | 26 | - | €3,090 | +€3,090 | |
| Financial fixed assets | 28 | €12,500 | €12,500 | = | 0.0% |
| Current assets | 29/58 | €29,894 | €29,273 | -€621 | -2.1% |
| Amounts receivable within one year | 40/41 | €29,750 | €26,747 | -€3,003 | -10.1% |
| Trade receivables | 40 | €27,690 | €18,731 | -€8,959 | -32.4% |
| Other amounts receivable | 41 | €2,060 | €8,016 | +€5,956 | +289.1% |
| Cash at bank and in hand | 54/58 | €145 | €2,277 | +€2,132 | +1474.1% |
| Deferred charges and accrued income | 490/1 | - | €249 | +€249 | |
| Total equity and liabilities | 10/49 | €52,143 | €51,695 | -€448 | -0.9% |
| Equity | 10/15 | €27,233 | €27,822 | +€590 | +2.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €25,233 | €25,822 | +€590 | +2.3% |
| Distributable reserves | 133 | €25,233 | €25,822 | +€590 | +2.3% |
| Amounts payable | 17/49 | €24,910 | €23,873 | -€1,037 | -4.2% |
| Amounts payable within one year | 42/48 | €24,910 | €23,873 | -€1,037 | -4.2% |
| Trade debts | 44 | €1,606 | €1,744 | +€137 | +8.6% |
| Suppliers | 440/4 | €1,606 | €1,744 | +€137 | +8.6% |
| Taxes, remuneration and social security | 45 | €5,213 | €4,510 | -€702 | -13.5% |
| Taxes | 450/3 | €3,271 | €2,510 | -€761 | -23.3% |
| Remuneration and social security | 454/9 | €1,941 | €2,000 | +€59 | +3.0% |
| Other amounts payable | 47/48 | €18,091 | €17,619 | -€473 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,263 | €3,045 | +€783 | +34.6% |
| Other operating charges | 640/8 | €728 | €906 | +€178 | +24.5% |
| Gross operating margin | 9900 | €13,742 | €6,559 | -€7,183 | -52.3% |
| Operating profit (loss) | 9901 | €10,752 | €2,608 | -€8,144 | -75.7% |
| Financial charges | 65/66B | €943 | €1,639 | +€696 | +73.8% |
| Recurring financial charges | 65 | €943 | €1,639 | +€696 | +73.8% |
| Profit (loss) for the period before taxes | 9903 | €9,809 | €970 | -€8,839 | -90.1% |
| Income taxes | 67/77 | €2,016 | €380 | -€1,636 | -81.2% |
| Profit (loss) for the period | 9904 | €7,792 | €590 | -€7,203 | -92.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,792 | €590 | -€7,203 | -92.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.