Point.Exe: 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.Exe
Largest movements
- Current investments -€325,000
no longer reported in 2025 (was €325,000)
- Receivables within one year +€286,907
up €286,907 (+1144.3%), from €25,074 to €311,981
of which Other amounts receivable: +€288,024
- Cash +€14,131
up €14,131 (+87.9%), from €16,075 to €30,206
- Reserves -€292,018
down €292,018 (-99.4%), from €293,878 to €1,860
of which Distributable reserves: -€290,158
- Other debts +€249,745
up €249,745 (+902.5%), from €27,672 to €277,417
- Tax, wage and social debts +€14,601
new in 2025: €14,601
- Gross operating margin +€41,650
up €41,650, from -€41,268 to €382
- Taxes +€25,653
up €25,653, from -€25,647 to €6
- Financial income +€13,725
up €13,725 (+3035.6%), from €452 to €14,177
- Financial charges -€10,243
down €10,243 (-98.9%), from €10,360 to €117
- Other operating charges +€7,814
up €7,814 (+122.3%), from €6,387 to €14,202
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €367,925 | €342,186 | -€25,738 | -7.0% |
| Fixed assets | 21/28 | €1,776 | €0 | -€1,776 | -100.0% |
| Tangible fixed assets | 22/27 | €1,726 | €0 | -€1,726 | -100.0% |
| Land and buildings | 22 | €1,263 | €0 | -€1,263 | -100.0% |
| Plant, machinery and equipment | 23 | €463 | €0 | -€463 | -100.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €366,149 | €342,186 | -€23,962 | -6.5% |
| Amounts receivable within one year | 40/41 | €25,074 | €311,981 | +€286,907 | +1144.3% |
| Trade receivables | 40 | €1,118 | - | -€1,118 | |
| Other amounts receivable | 41 | €23,956 | €311,981 | +€288,024 | +1202.3% |
| Current investments | 50/53 | €325,000 | - | -€325,000 | |
| Cash at bank and in hand | 54/58 | €16,075 | €30,206 | +€14,131 | +87.9% |
| Total equity and liabilities | 10/49 | €367,925 | €342,186 | -€25,738 | -7.0% |
| Equity | 10/15 | €340,253 | €50,169 | -€290,084 | -85.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €293,878 | €1,860 | -€292,018 | -99.4% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €292,018 | €1,860 | -€290,158 | -99.4% |
| Profit (loss) carried forward | 14 | €40,175 | €42,109 | +€1,934 | +4.8% |
| Amounts payable | 17/49 | €27,672 | €292,018 | +€264,346 | +955.3% |
| Amounts payable within one year | 42/48 | €27,672 | €292,018 | +€264,346 | +955.3% |
| Taxes, remuneration and social security | 45 | - | €14,601 | +€14,601 | |
| Taxes | 450/3 | - | €14,601 | +€14,601 | |
| Other amounts payable | 47/48 | €27,672 | €277,417 | +€249,745 | +902.5% |
| Non-recurring operating income | 76A | - | €604 | +€604 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,035 | €1,263 | -€1,772 | -58.4% |
| Other operating charges | 640/8 | €6,387 | €14,202 | +€7,814 | +122.3% |
| Gross operating margin | 9900 | -€41,268 | €382 | +€41,650 | |
| Operating profit (loss) | 9901 | -€50,691 | -€15,083 | +€35,608 | +70.2% |
| Financial income | 75/76B | €452 | €14,177 | +€13,725 | +3035.6% |
| Recurring financial income | 75 | €452 | €14,177 | +€13,725 | +3035.6% |
| Financial charges | 65/66B | €10,360 | €117 | -€10,243 | -98.9% |
| Recurring financial charges | 65 | €10,360 | €117 | -€10,243 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | -€60,599 | -€1,023 | +€59,576 | +98.3% |
| Income taxes | 67/77 | -€25,647 | €6 | +€25,653 | |
| Profit (loss) for the period | 9904 | -€34,952 | -€1,029 | +€33,923 | +97.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,952 | -€1,029 | +€33,923 | +97.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.