point-DOC: 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-DOC
Largest movements
- Receivables within one year +€15,398
up €15,398 (+59.3%), from €25,961 to €41,359
of which Other amounts receivable: +€24,733
- Cash -€2,397
no longer reported in 2025 (was €2,397)
mainly Receivables within one year (-€15,398) and Tax, wage and social debts (-€4,440)
- Tangible fixed assets -€2,049
down €2,049 (-78.5%), from €2,609 to €560
- Profit (loss) carried forward +€13,368
up €13,368 (+24.8%), from €53,799 to €67,167
- Tax, wage and social debts -€4,440
down €4,440 (-31.7%), from €14,005 to €9,565
- Short-term financial debts +€2,271
new in 2025: €2,271
- Gross operating margin -€17,807
down €17,807 (-45.5%), from €39,095 to €21,288
- Taxes -€3,786
down €3,786 (-37.2%), from €10,164 to €6,378
- Other operating charges -€716
down €716 (-40.5%), from €1,770 to €1,054
- Depreciation +€560
up €560 (+37.6%), from €1,489 to €2,049
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 | €71,966 | €82,965 | +€10,999 | +15.3% |
| Fixed assets | 21/28 | €3,429 | €1,380 | -€2,049 | -59.8% |
| Tangible fixed assets | 22/27 | €2,609 | €560 | -€2,049 | -78.5% |
| Furniture and vehicles | 24 | €2,609 | €560 | -€2,049 | -78.5% |
| Financial fixed assets | 28 | €820 | €820 | = | 0.0% |
| Current assets | 29/58 | €68,537 | €81,585 | +€13,048 | +19.0% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,961 | €41,359 | +€15,398 | +59.3% |
| Trade receivables | 40 | €19,084 | €9,749 | -€9,335 | -48.9% |
| Other amounts receivable | 41 | €6,877 | €31,610 | +€24,733 | +359.6% |
| Cash at bank and in hand | 54/58 | €2,397 | - | -€2,397 | |
| Deferred charges and accrued income | 490/1 | €179 | €226 | +€47 | +26.3% |
| Total equity and liabilities | 10/49 | €71,966 | €82,965 | +€10,999 | +15.3% |
| Equity | 10/15 | €56,799 | €70,167 | +€13,368 | +23.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,799 | €67,167 | +€13,368 | +24.8% |
| Amounts payable | 17/49 | €15,167 | €12,798 | -€2,369 | -15.6% |
| Amounts payable within one year | 42/48 | €15,167 | €12,798 | -€2,369 | -15.6% |
| Financial debts | 43 | - | €2,271 | +€2,271 | |
| Credit institutions | 430/8 | - | €2,271 | +€2,271 | |
| Trade debts | 44 | €1,162 | €962 | -€200 | -17.2% |
| Suppliers | 440/4 | €1,162 | €962 | -€200 | -17.2% |
| Taxes, remuneration and social security | 45 | €14,005 | €9,565 | -€4,440 | -31.7% |
| Taxes | 450/3 | €14,005 | €9,565 | -€4,440 | -31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,489 | €2,049 | +€560 | +37.6% |
| Other operating charges | 640/8 | €1,770 | €1,054 | -€716 | -40.5% |
| Gross operating margin | 9900 | €39,095 | €21,288 | -€17,807 | -45.5% |
| Operating profit (loss) | 9901 | €35,836 | €18,185 | -€17,651 | -49.3% |
| Financial income | 75/76B | €1,626 | €1,938 | +€312 | +19.2% |
| Recurring financial income | 75 | €1,626 | €1,938 | +€312 | +19.2% |
| Financial charges | 65/66B | €358 | €377 | +€19 | +5.3% |
| Recurring financial charges | 65 | €358 | €377 | +€19 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €37,104 | €19,746 | -€17,358 | -46.8% |
| Income taxes | 67/77 | €10,164 | €6,378 | -€3,786 | -37.2% |
| Profit (loss) for the period | 9904 | €26,940 | €13,368 | -€13,572 | -50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,940 | €13,368 | -€13,572 | -50.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.