POINT CONSEIL ELEC: 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 CONSEIL ELEC
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Tax, wage and social debts -€43,918
down €43,918 (-71.1%), from €61,781 to €17,863
of which Remuneration and social security: -€32,960
- Other debts +€42,676
up €42,676 (+37.1%), from €114,899 to €157,575
- Profit (loss) carried forward +€38,978
up €38,978, from -€30,485 to €8,493
- Trade debts -€26,808
down €26,808 (-29.0%), from €92,309 to €65,501
- Debts after one year -€22,125
down €22,125 (-16.6%), from €133,642 to €111,516
- Gross operating margin +€35,579
up €35,579, from -€5,566 to €30,013
- Financial income +€27,136
new in 2025: €27,136
- Staff costs -€22,400
down €22,400 (-100%), from €22,400 to €0
- Financial charges -€17,837
down €17,837 (-52.8%), from €33,803 to €15,966
- Other operating charges -€9,946
down €9,946 (-81.4%), from €12,223 to €2,277
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.
Derived cash bridge
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 | €545,703 | €541,601 | -€4,102 | -0.8% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €460,663 | €460,018 | -€645 | -0.1% |
| Tangible fixed assets | 22/27 | €460,283 | €459,638 | -€645 | -0.1% |
| Land and buildings | 22 | €459,638 | €459,638 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €645 | €0 | -€645 | -100% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €379 | €379 | = | 0.0% |
| Current assets | 29/58 | €85,040 | €81,583 | -€3,457 | -4.1% |
| Stocks and contracts in progress | 3 | €76,967 | €76,967 | = | 0.0% |
| Stocks | 30/36 | €76,967 | €76,967 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,188 | €3,510 | +€321 | +10.1% |
| Trade receivables | 40 | €3,188 | €3,510 | +€321 | +10.1% |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €4,401 | €1,004 | -€3,397 | -77.2% |
| Deferred charges and accrued income | 490/1 | €483 | €102 | -€381 | -78.9% |
| Total equity and liabilities | 10/49 | €545,703 | €541,601 | -€4,102 | -0.8% |
| Equity | 10/15 | €38,931 | €77,909 | +€38,978 | +100% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €3,676 | €3,676 | = | 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% |
| Tax-exempt reserves | 132 | €1,676 | €1,676 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,485 | €8,493 | +€38,978 | |
| Investment grants | 15 | €45,740 | €45,740 | = | 0.0% |
| Amounts payable | 17/49 | €506,772 | €463,692 | -€43,080 | -8.5% |
| Amounts payable after more than one year | 17 | €133,642 | €111,516 | -€22,125 | -16.6% |
| Financial debts | 170/4 | €133,642 | €111,516 | -€22,125 | -16.6% |
| Amounts payable within one year | 42/48 | €369,001 | €344,953 | -€24,048 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €22,798 | €23,922 | +€1,124 | +4.9% |
| Financial debts | 43 | €77,214 | €80,093 | +€2,879 | +3.7% |
| Credit institutions | 430/8 | €77,214 | €80,093 | +€2,879 | +3.7% |
| Trade debts | 44 | €92,309 | €65,501 | -€26,808 | -29.0% |
| Suppliers | 440/4 | €92,309 | €65,501 | -€26,808 | -29.0% |
| Taxes, remuneration and social security | 45 | €61,781 | €17,863 | -€43,918 | -71.1% |
| Taxes | 450/3 | €19,418 | €8,460 | -€10,958 | -56.4% |
| Remuneration and social security | 454/9 | €42,363 | €9,403 | -€32,960 | -77.8% |
| Other amounts payable | 47/48 | €114,899 | €157,575 | +€42,676 | +37.1% |
| Accrued charges and deferred income | 492/3 | €4,129 | €7,222 | +€3,093 | +74.9% |
| Remuneration, social security and pensions | 62 | €22,400 | €0 | -€22,400 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,569 | - | -€2,569 | |
| Other operating charges | 640/8 | €12,223 | €2,277 | -€9,946 | -81.4% |
| Gross operating margin | 9900 | -€5,566 | €30,013 | +€35,579 | |
| Operating profit (loss) | 9901 | -€42,759 | €27,735 | +€70,494 | |
| Financial income | 75/76B | - | €27,136 | +€27,136 | |
| Recurring financial income | 75 | - | €27,136 | +€27,136 | |
| Financial charges | 65/66B | €33,803 | €15,966 | -€17,837 | -52.8% |
| Recurring financial charges | 65 | €33,803 | €15,966 | -€17,837 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | -€76,562 | €38,905 | +€115,467 | |
| Income taxes | 67/77 | €399 | -€73 | -€472 | |
| Profit (loss) for the period | 9904 | -€76,961 | €38,978 | +€115,940 | |
| Profit (loss) for the period to be appropriated | 9905 | -€76,961 | €38,978 | +€115,940 |
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 19 October 2026 via checked.be.