POINT Communications: 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.
POINT Communications
Largest movements
- Cash +€6,418
up €6,418 (+145.6%), from €4,408 to €10,826
mainly Net result for the year (+€6,064) and Depreciation (+€2,213)
- Tangible fixed assets -€2,213
down €2,213 (-75.0%), from €2,951 to €738
of which Other tangible fixed assets: -€2,213
- Receivables within one year -€298
down €298 (-99.6%), from €300 to €1
- Stocks and contracts -€252
down €252 (-37.7%), from €668 to €416
- Profit (loss) carried forward +€5,231
up €5,231 (+3.2%), from -€165,379 to -€160,149
- Other debts -€3,150
down €3,150 (-2.0%), from €154,362 to €151,213
- Tax, wage and social debts +€1,520
up €1,520 (+878.0%), from €173 to €1,693
- Gross operating margin +€11,576
up €11,576, from -€2,560 to €9,016
- Write-downs -€320
down €320 (-100.0%), from €320 to €0
- Depreciation -€278
down €278 (-11.1%), from €2,491 to €2,213
- Other operating charges -€94
down €94 (-14.7%), from €638 to €544
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 | €8,327 | €11,981 | +€3,654 | +43.9% |
| Fixed assets | 21/28 | €2,951 | €738 | -€2,213 | -75.0% |
| Tangible fixed assets | 22/27 | €2,951 | €738 | -€2,213 | -75.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Other tangible fixed assets | 26 | €2,951 | €738 | -€2,213 | -75.0% |
| Current assets | 29/58 | €5,376 | €11,243 | +€5,867 | +109.1% |
| Stocks and contracts in progress | 3 | €668 | €416 | -€252 | -37.7% |
| Stocks | 30/36 | €668 | €416 | -€252 | -37.7% |
| Amounts receivable within one year | 40/41 | €300 | €1 | -€298 | -99.6% |
| Other amounts receivable | 41 | €300 | €1 | -€298 | -99.6% |
| Cash at bank and in hand | 54/58 | €4,408 | €10,826 | +€6,418 | +145.6% |
| Total equity and liabilities | 10/49 | €8,327 | €11,981 | +€3,654 | +43.9% |
| Equity | 10/15 | -€146,342 | -€141,112 | +€5,231 | +3.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €487 | €487 | = | 0.0% |
| Non-distributable reserves | 130/1 | €196 | €196 | = | 0.0% |
| Other | 1319 | €196 | €196 | = | 0.0% |
| Tax-exempt reserves | 132 | €292 | €292 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€165,379 | -€160,149 | +€5,231 | +3.2% |
| Amounts payable | 17/49 | €154,669 | €153,093 | -€1,577 | -1.0% |
| Amounts payable within one year | 42/48 | €154,669 | €153,093 | -€1,577 | -1.0% |
| Trade debts | 44 | €134 | €187 | +€53 | +39.6% |
| Suppliers | 440/4 | €134 | €187 | +€53 | +39.6% |
| Taxes, remuneration and social security | 45 | €173 | €1,693 | +€1,520 | +878.0% |
| Taxes | 450/3 | €173 | €1,693 | +€1,520 | +878.0% |
| Other amounts payable | 47/48 | €154,362 | €151,213 | -€3,150 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,491 | €2,213 | -€278 | -11.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €320 | €0 | -€320 | -100.0% |
| Other operating charges | 640/8 | €638 | €544 | -€94 | -14.7% |
| Gross operating margin | 9900 | -€2,560 | €9,016 | +€11,576 | |
| Operating profit (loss) | 9901 | -€6,009 | €6,259 | +€12,268 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €201 | €195 | -€5 | -2.7% |
| Recurring financial charges | 65 | €201 | €195 | -€5 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,210 | €6,064 | +€12,273 | |
| Profit (loss) for the period | 9904 | -€6,210 | €6,064 | +€12,273 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,210 | €6,064 | +€12,273 |
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 10 October 2026 via checked.be.