POINT FINAL: 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 FINAL
Largest movements
- Cash +€26,956
up €26,956 (+503%), from €5,362 to €32,318
mainly Depreciation (+€25,609) and Trade debts (+€14,096)
- Tangible fixed assets -€25,609
down €25,609 (-23.5%), from €108,742 to €83,133
of which Furniture and vehicles: -€16,436
- Receivables within one year +€4,249
up €4,249 (+297%), from €1,430 to €5,679
of which Trade receivables: +€5,120
- Current investments +€1,432
up €1,432 (+29.5%), from €4,860 to €6,292
- Trade debts +€14,096
up €14,096 (+83.1%), from €16,971 to €31,067
- Short-term financial debts -€10,000
down €10,000 (-100%), from €10,000 to €0
- Debts after one year -€9,128
down €9,128 (-29.5%), from €30,919 to €21,792
- Profit (loss) carried forward +€7,238
up €7,238 (+31.7%), from -€22,824 to -€15,587
- Tax, wage and social debts +€4,719
up €4,719 (+2,758%), from €171 to €4,890
- Gross operating margin -€4,900
down €4,900 (-10.6%), from €46,288 to €41,388
- Depreciation +€3,414
up €3,414 (+15.4%), from €22,195 to €25,609
- Financial charges -€869
down €869 (-20.7%), from €4,187 to €3,318
- Taxes -€789
down €789 (-17.9%), from €4,411 to €3,622
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 | €121,245 | €127,653 | +€6,408 | +5.3% |
| Fixed assets | 21/28 | €108,742 | €83,133 | -€25,609 | -23.5% |
| Tangible fixed assets | 22/27 | €108,742 | €83,133 | -€25,609 | -23.5% |
| Land and buildings | 22 | €56,147 | €46,974 | -€9,173 | -16.3% |
| Furniture and vehicles | 24 | €52,595 | €36,159 | -€16,436 | -31.3% |
| Current assets | 29/58 | €12,503 | €44,520 | +€32,017 | +256% |
| Amounts receivable within one year | 40/41 | €1,430 | €5,679 | +€4,249 | +297% |
| Trade receivables | 40 | €559 | €5,679 | +€5,120 | +917% |
| Other amounts receivable | 41 | €871 | €0 | -€871 | -100% |
| Current investments | 50/53 | €4,860 | €6,292 | +€1,432 | +29.5% |
| Cash at bank and in hand | 54/58 | €5,362 | €32,318 | +€26,956 | +503% |
| Deferred charges and accrued income | 490/1 | €850 | €230 | -€620 | -72.9% |
| Total equity and liabilities | 10/49 | €121,245 | €127,653 | +€6,408 | +5.3% |
| Equity | 10/15 | €52,668 | €59,905 | +€7,238 | +13.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €13,492 | €13,492 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €2,292 | €2,292 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,824 | -€15,587 | +€7,238 | +31.7% |
| Amounts payable | 17/49 | €68,577 | €67,748 | -€830 | -1.2% |
| Amounts payable after more than one year | 17 | €30,919 | €21,792 | -€9,128 | -29.5% |
| Financial debts | 170/4 | €30,919 | €21,792 | -€9,128 | -29.5% |
| Amounts payable within one year | 42/48 | €37,658 | €45,633 | +€7,975 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €10,516 | €9,128 | -€1,389 | -13.2% |
| Financial debts | 43 | €10,000 | €0 | -€10,000 | -100% |
| Credit institutions | 430/8 | €10,000 | €0 | -€10,000 | -100% |
| Trade debts | 44 | €16,971 | €31,067 | +€14,096 | +83.1% |
| Suppliers | 440/4 | €16,971 | €31,067 | +€14,096 | +83.1% |
| Taxes, remuneration and social security | 45 | €171 | €4,890 | +€4,719 | +2,758% |
| Taxes | 450/3 | €171 | €4,890 | +€4,719 | +2,758% |
| Other amounts payable | 47/48 | - | €549 | +€549 | |
| Accrued charges and deferred income | 492/3 | - | €323 | +€323 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,195 | €25,609 | +€3,414 | +15.4% |
| Other operating charges | 640/8 | €2,073 | €1,635 | -€438 | -21.1% |
| Gross operating margin | 9900 | €46,288 | €41,388 | -€4,900 | -10.6% |
| Operating profit (loss) | 9901 | €22,020 | €14,145 | -€7,875 | -35.8% |
| Financial income | 75/76B | €374 | €33 | -€341 | -91.1% |
| Recurring financial income | 75 | €374 | €33 | -€341 | -91.1% |
| Financial charges | 65/66B | €4,187 | €3,318 | -€869 | -20.7% |
| Recurring financial charges | 65 | €4,187 | €3,318 | -€869 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €18,207 | €10,860 | -€7,348 | -40.4% |
| Income taxes | 67/77 | €4,411 | €3,622 | -€789 | -17.9% |
| Profit (loss) for the period | 9904 | €13,796 | €7,238 | -€6,559 | -47.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,796 | €7,238 | -€6,559 | -47.5% |
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 13 October 2026 via checked.be.