POINT CAPITAL!: 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.
POINT CAPITAL!
Largest movements
- Receivables within one year -€14,192
down €14,192 (-74.9%), from €18,947 to €4,755
of which Other amounts receivable: -€12,320
- Cash -€5,771
down €5,771 (-89.8%), from €6,430 to €659
mainly Net result for the year (-€24,280) and Investment in fixed assets (net) (-€3,259)
- Financial fixed assets +€1,569
up €1,569 (+1.5%), from €102,561 to €104,130
- Intangible fixed assets -€1,559
down €1,559 (-56.8%), from €2,744 to €1,185
- Profit (loss) carried forward -€24,280
down €24,280 (-32.0%), from €75,990 to €51,710
- Tax, wage and social debts +€5,612
up €5,612 (+299.6%), from €1,874 to €7,486
- Trade debts -€2,010
down €2,010 (-7.8%), from €25,792 to €23,782
- Gross operating margin -€22,343
down €22,343, from €3,418 to -€18,925
- Financial charges -€3,192
down €3,192 (-55.3%), from €5,773 to €2,581
- Financial income -€224
down €224 (-18.3%), from €1,223 to €999
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €130,682 | €110,729 | -€19,953 | -15.3% |
| Fixed assets | 21/28 | €105,305 | €105,316 | +€10 | 0.0% |
| Intangible fixed assets | 21 | €2,744 | €1,185 | -€1,559 | -56.8% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €102,561 | €104,130 | +€1,569 | +1.5% |
| Current assets | 29/58 | €25,377 | €5,414 | -€19,963 | -78.7% |
| Amounts receivable within one year | 40/41 | €18,947 | €4,755 | -€14,192 | -74.9% |
| Trade receivables | 40 | €1,871 | €0 | -€1,871 | -100.0% |
| Other amounts receivable | 41 | €17,076 | €4,755 | -€12,320 | -72.2% |
| Cash at bank and in hand | 54/58 | €6,430 | €659 | -€5,771 | -89.8% |
| Total equity and liabilities | 10/49 | €130,682 | €110,729 | -€19,953 | -15.3% |
| Equity | 10/15 | €102,990 | €78,710 | -€24,280 | -23.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,990 | €51,710 | -€24,280 | -32.0% |
| Amounts payable | 17/49 | €27,691 | €32,019 | +€4,328 | +15.6% |
| Amounts payable within one year | 42/48 | €27,691 | €32,019 | +€4,328 | +15.6% |
| Financial debts | 43 | €26 | €0 | -€26 | -100.0% |
| Other loans | 439 | €26 | €0 | -€26 | -100.0% |
| Trade debts | 44 | €25,792 | €23,782 | -€2,010 | -7.8% |
| Suppliers | 440/4 | €25,792 | €23,782 | -€2,010 | -7.8% |
| Taxes, remuneration and social security | 45 | €1,874 | €7,486 | +€5,612 | +299.6% |
| Remuneration and social security | 454/9 | €1,874 | €7,486 | +€5,612 | +299.6% |
| Other amounts payable | 47/48 | - | €752 | +€752 | |
| Remuneration, social security and pensions | 62 | - | €51 | +€51 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,279 | €3,249 | -€30 | -0.9% |
| Other operating charges | 640/8 | €384 | €473 | +€88 | +23.0% |
| Gross operating margin | 9900 | €3,418 | -€18,925 | -€22,343 | |
| Operating profit (loss) | 9901 | -€245 | -€22,698 | -€22,453 | -9152.8% |
| Financial income | 75/76B | €1,223 | €999 | -€224 | -18.3% |
| Recurring financial income | 75 | €1,223 | €999 | -€224 | -18.3% |
| Financial charges | 65/66B | €5,773 | €2,581 | -€3,192 | -55.3% |
| Recurring financial charges | 65 | €5,773 | €2,581 | -€3,192 | -55.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,796 | -€24,280 | -€19,484 | -406.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,796 | -€24,280 | -€19,484 | -406.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,796 | -€24,280 | -€19,484 | -406.3% |
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 7 October 2026 via checked.be.