POINT D'APPUI: 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 D'APPUI
Largest movements
- Tangible fixed assets -€1,758
down €1,758 (-16.6%), from €10,612 to €8,854
of which Furniture and vehicles: -€3,560
- Receivables within one year -€1,587
down €1,587 (-17.5%), from €9,090 to €7,503
of which Trade receivables: -€1,528
- Deferred charges and accrued income +€1,279
up €1,279 (+100.6%), from €1,272 to €2,551
- Tax, wage and social debts -€1,542
down €1,542 (-66.9%), from €2,305 to €763
- Profit (loss) carried forward -€939
down €939 (-7.2%), from €13,125 to €12,186
- Trade debts +€683
up €683 (+48.8%), from €1,400 to €2,083
- Turnover -€20,460
down €20,460 (-61.9%), from €33,080 to €12,620
- Gross operating margin -€17,320
down €17,320 (-83.7%), from €20,684 to €3,364
- Taxes -€4,387
down €4,387, from €4,281 to -€106
- Purchases and services -€3,140
down €3,140 (-25.3%), from €12,396 to €9,256
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 | €37,281 | €35,483 | -€1,798 | -4.8% |
| Fixed assets | 21/28 | €10,612 | €8,854 | -€1,758 | -16.6% |
| Tangible fixed assets | 22/27 | €10,612 | €8,854 | -€1,758 | -16.6% |
| Land and buildings | 22 | €3,724 | €5,526 | +€1,802 | +48.4% |
| Furniture and vehicles | 24 | €6,888 | €3,328 | -€3,560 | -51.7% |
| Current assets | 29/58 | €26,669 | €26,629 | -€40 | -0.1% |
| Amounts receivable within one year | 40/41 | €9,090 | €7,503 | -€1,587 | -17.5% |
| Trade receivables | 40 | €5,128 | €3,600 | -€1,528 | -29.8% |
| Other amounts receivable | 41 | €3,962 | €3,903 | -€59 | -1.5% |
| Cash at bank and in hand | 54/58 | €16,307 | €16,575 | +€268 | +1.6% |
| Deferred charges and accrued income | 490/1 | €1,272 | €2,551 | +€1,279 | +100.6% |
| Total equity and liabilities | 10/49 | €37,281 | €35,483 | -€1,798 | -4.8% |
| Equity | 10/15 | €33,576 | €32,637 | -€939 | -2.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,125 | €12,186 | -€939 | -7.2% |
| Amounts payable | 17/49 | €3,705 | €2,846 | -€859 | -23.2% |
| Amounts payable within one year | 42/48 | €3,705 | €2,846 | -€859 | -23.2% |
| Trade debts | 44 | €1,400 | €2,083 | +€683 | +48.8% |
| Suppliers | 440/4 | €1,400 | €2,083 | +€683 | +48.8% |
| Taxes, remuneration and social security | 45 | €2,305 | €763 | -€1,542 | -66.9% |
| Taxes | 450/3 | €2,305 | €763 | -€1,542 | -66.9% |
| Turnover | 70 | €33,080 | €12,620 | -€20,460 | -61.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,396 | €9,256 | -€3,140 | -25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,184 | €4,258 | +€74 | +1.8% |
| Gross operating margin | 9900 | €20,684 | €3,364 | -€17,320 | -83.7% |
| Operating profit (loss) | 9901 | €16,500 | -€894 | -€17,394 | |
| Financial charges | 65/66B | €104 | €151 | +€47 | +45.2% |
| Recurring financial charges | 65 | €104 | €151 | +€47 | +45.2% |
| Profit (loss) for the period before taxes | 9903 | €16,396 | -€1,045 | -€17,441 | |
| Income taxes | 67/77 | €4,281 | -€106 | -€4,387 | |
| Profit (loss) for the period | 9904 | €12,115 | -€939 | -€13,054 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,115 | -€939 | -€13,054 |
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 2 October 2026 via checked.be.