POINT FORME: 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 FORME
Largest movements
- Cash +€10,030
up €10,030 (+100.3%), from €9,997 to €20,027
mainly Net result for the year (+€13,562) and Depreciation (+€3,414)
- Tangible fixed assets -€3,414
down €3,414 (-11.5%), from €29,617 to €26,204
of which Land and buildings: -€2,901
- Receivables within one year -€2,291
down €2,291 (-83.4%), from €2,747 to €456
of which Trade receivables: -€2,645
- Profit (loss) carried forward +€13,562
up €13,562 (+17.5%), from -€77,281 to -€63,719
- Other debts -€7,767
down €7,767 (-17.5%), from €44,353 to €36,586
- Trade debts -€1,295
down €1,295 (-63.3%), from €2,045 to €750
- Gross operating margin +€9,131
up €9,131 (+69.1%), from €13,212 to €22,343
- Depreciation -€388
down €388 (-10.2%), from €3,801 to €3,414
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 | €42,394 | €46,720 | +€4,326 | +10.2% |
| Fixed assets | 21/28 | €29,651 | €26,237 | -€3,414 | -11.5% |
| Tangible fixed assets | 22/27 | €29,617 | €26,204 | -€3,414 | -11.5% |
| Land and buildings | 22 | €28,545 | €25,644 | -€2,901 | -10.2% |
| Plant, machinery and equipment | 23 | €1,072 | €560 | -€512 | -47.8% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Financial fixed assets | 28 | €33 | €33 | = | 0.0% |
| Current assets | 29/58 | €12,744 | €20,483 | +€7,739 | +60.7% |
| Amounts receivable within one year | 40/41 | €2,747 | €456 | -€2,291 | -83.4% |
| Trade receivables | 40 | €2,719 | €74 | -€2,645 | -97.3% |
| Other amounts receivable | 41 | €28 | €383 | +€354 | +1251.2% |
| Cash at bank and in hand | 54/58 | €9,997 | €20,027 | +€10,030 | +100.3% |
| Total equity and liabilities | 10/49 | €42,394 | €46,720 | +€4,326 | +10.2% |
| Equity | 10/15 | -€4,717 | €8,845 | +€13,562 | |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Revaluation surpluses | 12 | €10,010 | €10,010 | = | 0.0% |
| Reserves | 13 | €53 | €53 | = | 0.0% |
| Non-distributable reserves | 130/1 | €53 | €53 | = | 0.0% |
| Legal reserve | 130 | €53 | €53 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,281 | -€63,719 | +€13,562 | +17.5% |
| Amounts payable | 17/49 | €47,111 | €37,875 | -€9,236 | -19.6% |
| Amounts payable within one year | 42/48 | €47,111 | €37,875 | -€9,236 | -19.6% |
| Financial debts | 43 | €5 | €5 | = | 0.0% |
| Credit institutions | 430/8 | €5 | €5 | = | 0.0% |
| Trade debts | 44 | €2,045 | €750 | -€1,295 | -63.3% |
| Suppliers | 440/4 | €2,045 | €750 | -€1,295 | -63.3% |
| Taxes, remuneration and social security | 45 | €709 | €535 | -€174 | -24.5% |
| Taxes | 450/3 | €709 | €535 | -€174 | -24.5% |
| Other amounts payable | 47/48 | €44,353 | €36,586 | -€7,767 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,801 | €3,414 | -€388 | -10.2% |
| Other operating charges | 640/8 | €5,086 | €5,294 | +€208 | +4.1% |
| Gross operating margin | 9900 | €13,212 | €22,343 | +€9,131 | +69.1% |
| Operating profit (loss) | 9901 | €4,324 | €13,636 | +€9,311 | +215.3% |
| Financial charges | 65/66B | €240 | €74 | -€167 | -69.4% |
| Recurring financial charges | 65 | €240 | €74 | -€167 | -69.4% |
| Profit (loss) for the period before taxes | 9903 | €4,084 | €13,562 | +€9,478 | +232.1% |
| Profit (loss) for the period | 9904 | €4,084 | €13,562 | +€9,478 | +232.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,084 | €13,562 | +€9,478 | +232.1% |
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 12 October 2026 via checked.be.