PitPoint.BE: 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.
PitPoint.BE
Largest movements
- Tangible fixed assets -€844,066
down €844,066 (-10.7%), from €7.9m to €7.1m
of which Plant, machinery and equipment: -€834,569
- Receivables within one year +€619,001
up €619,001 (+32.3%), from €1.9m to €2.5m
- Deferred charges and accrued income -€286,681
down €286,681 (-98.2%), from €292,053 to €5,372
- Other debts -€1.3m
down €1.3m (-14.3%), from €9.1m to €7.8m
- Profit (loss) carried forward +€1.2m
up €1.2m (+22.5%), from -€5.3m to -€4.1m
- Trade debts -€365,579
down €365,579 (-23.3%), from €1.6m to €1.2m
- Tax, wage and social debts +€176,796
up €176,796 (+370.2%), from €47,760 to €224,556
- Accrued charges and deferred income -€159,405
down €159,405 (-33.8%), from €471,592 to €312,187
- Services and other goods +€1.1m
up €1.1m (+75.3%), from €1.5m to €2.6m
- Turnover +€734,895
up €734,895 (+11.9%), from €6.2m to €6.9m
- Other operating income +€373,469
new in 2024: €373,469
- Goods and materials -€141,360
down €141,360 (-4.0%), from €3.5m to €3.4m
- Financial income -€96,123
down €96,123 (-87.4%), from €110,019 to €13,896
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,124,639 | €9,612,893 | -€511,746 | -5.1% |
| Fixed assets | 21/28 | €7,918,784 | €7,074,718 | -€844,066 | -10.7% |
| Tangible fixed assets | 22/27 | €7,910,834 | €7,066,768 | -€844,066 | -10.7% |
| Plant, machinery and equipment | 23 | €7,856,644 | €7,022,075 | -€834,569 | -10.6% |
| Assets under construction and advance payments | 27 | €54,190 | €44,693 | -€9,497 | -17.5% |
| Financial fixed assets | 28 | €7,950 | €7,950 | = | 0.0% |
| Other financial fixed assets | 284/8 | €7,950 | €7,950 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €7,950 | €7,950 | = | 0.0% |
| Current assets | 29/58 | €2,205,855 | €2,538,175 | +€332,320 | +15.1% |
| Amounts receivable within one year | 40/41 | €1,913,802 | €2,532,803 | +€619,001 | +32.3% |
| Trade receivables | 40 | €1,913,802 | €2,532,803 | +€619,001 | +32.3% |
| Deferred charges and accrued income | 490/1 | €292,053 | €5,372 | -€286,681 | -98.2% |
| Total equity and liabilities | 10/49 | €10,124,639 | €9,612,893 | -€511,746 | -5.1% |
| Equity | 10/15 | -€1,190,190 | -€2,242 | +€1.2m | +99.8% |
| Contributions | 10/11 | €4,018,650 | €4,018,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,329,639 | -€4,128,092 | +€1.2m | +22.5% |
| Investment grants | 15 | €120,799 | €107,200 | -€13,599 | -11.3% |
| Provisions and deferred taxes | 16 | €93,940 | €93,940 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €93,940 | €93,940 | = | 0.0% |
| Other liabilities and charges | 164/5 | €93,940 | €93,940 | = | 0.0% |
| Amounts payable | 17/49 | €11,220,889 | €9,521,195 | -€1.7m | -15.1% |
| Amounts payable within one year | 42/48 | €10,749,297 | €9,209,008 | -€1.5m | -14.3% |
| Financial debts | 43 | €48,427 | - | -€48,427 | |
| Credit institutions | 430/8 | €48,427 | - | -€48,427 | |
| Trade debts | 44 | €1,568,973 | €1,203,394 | -€365,579 | -23.3% |
| Suppliers | 440/4 | €1,568,973 | €1,203,394 | -€365,579 | -23.3% |
| Taxes, remuneration and social security | 45 | €47,760 | €224,556 | +€176,796 | +370.2% |
| Taxes | 450/3 | €47,760 | €224,556 | +€176,796 | +370.2% |
| Other amounts payable | 47/48 | €9,084,137 | €7,781,058 | -€1.3m | -14.3% |
| Accrued charges and deferred income | 492/3 | €471,592 | €312,187 | -€159,405 | -33.8% |
| Operating income | 70/76A | €6,524,944 | €8,116,444 | +€1.6m | +24.4% |
| Turnover | 70 | €6,164,944 | €6,899,839 | +€734,895 | +11.9% |
| Other operating income | 74 | - | €373,469 | +€373,469 | |
| Non-recurring operating income | 76A | €360,000 | €843,136 | +€483,136 | +134.2% |
| Operating charges | 60/66A | €5,864,827 | €6,918,731 | +€1.1m | +18.0% |
| Goods for resale, raw materials and consumables | 60 | €3,512,713 | €3,371,353 | -€141,360 | -4.0% |
| Purchases | 600/8 | €3,512,713 | €3,371,353 | -€141,360 | -4.0% |
| Services and other goods | 61 | €1,500,190 | €2,629,319 | +€1.1m | +75.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €882,669 | €845,584 | -€37,085 | -4.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€31,060 | - | +€31,060 | |
| Other operating charges | 640/8 | €315 | €22,475 | +€22,160 | +7034.9% |
| Non-recurring operating charges | 66A | - | €50,000 | +€50,000 | |
| Operating profit (loss) | 9901 | €660,117 | €1,197,713 | +€537,596 | +81.4% |
| Financial income | 75/76B | €110,019 | €13,896 | -€96,123 | -87.4% |
| Recurring financial income | 75 | €110,019 | €13,896 | -€96,123 | -87.4% |
| Other financial income | 752/9 | €110,019 | €13,896 | -€96,123 | -87.4% |
| Financial charges | 65/66B | €12,065 | €10,061 | -€2,004 | -16.6% |
| Recurring financial charges | 65 | €12,065 | €10,061 | -€2,004 | -16.6% |
| Debt charges | 650 | €11,819 | €9,444 | -€2,375 | -20.1% |
| Other financial charges | 652/9 | €246 | €617 | +€371 | +150.8% |
| Profit (loss) for the period before taxes | 9903 | €758,071 | €1,201,548 | +€443,477 | +58.5% |
| Income taxes | 67/77 | €1,402 | - | -€1,402 | |
| Taxes | 670/3 | €1,402 | - | -€1,402 | |
| Profit (loss) for the period | 9904 | €756,669 | €1,201,548 | +€444,879 | +58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €756,669 | €1,201,548 | +€444,879 | +58.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.