POINT IMC: 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 IMC
Largest movements
- Receivables after one year -€120,000
no longer reported in 2026 (was €120,000)
- Cash +€76,375
up €76,375 (+52.0%), from €146,945 to €223,320
mainly Net result for the year (+€217,376) and Receivables after one year (+€120,000)
- Tangible fixed assets -€4,487
down €4,487 (-53.5%), from €8,392 to €3,905
of which Furniture and vehicles: -€4,246
- Tax, wage and social debts -€18,911
down €18,911 (-86.4%), from €21,888 to €2,977
- Other debts -€14,663
down €14,663 (-6.1%), from €240,208 to €225,544
- Debts after one year -€13,326
down €13,326 (-29.3%), from €45,462 to €32,136
- Gross operating margin -€27,534
down €27,534 (-8.6%), from €319,565 to €292,031
- Taxes -€6,911
down €6,911 (-9.2%), from €75,500 to €68,589
- Financial income -€3,916
down €3,916 (-62.0%), from €6,313 to €2,398
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €340,714 | €293,583 | -€47,131 | -13.8% |
| Fixed assets | 21/28 | €8,392 | €3,905 | -€4,487 | -53.5% |
| Tangible fixed assets | 22/27 | €8,392 | €3,905 | -€4,487 | -53.5% |
| Furniture and vehicles | 24 | €7,998 | €3,752 | -€4,246 | -53.1% |
| Other tangible fixed assets | 26 | €394 | €153 | -€241 | -61.2% |
| Current assets | 29/58 | €332,322 | €289,678 | -€42,644 | -12.8% |
| Amounts receivable after more than one year | 29 | €120,000 | - | -€120,000 | |
| Other amounts receivable | 291 | €120,000 | - | -€120,000 | |
| Amounts receivable within one year | 40/41 | €64,830 | €65,682 | +€853 | +1.3% |
| Trade receivables | 40 | €57,379 | €59,105 | +€1,725 | +3.0% |
| Other amounts receivable | 41 | €7,450 | €6,578 | -€872 | -11.7% |
| Cash at bank and in hand | 54/58 | €146,945 | €223,320 | +€76,375 | +52.0% |
| Deferred charges and accrued income | 490/1 | €547 | €675 | +€129 | +23.5% |
| Total equity and liabilities | 10/49 | €340,714 | €293,583 | -€47,131 | -13.8% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €322,114 | €274,983 | -€47,131 | -14.6% |
| Amounts payable after more than one year | 17 | €45,462 | €32,136 | -€13,326 | -29.3% |
| Financial debts | 170/4 | €45,462 | €32,136 | -€13,326 | -29.3% |
| Amounts payable within one year | 42/48 | €275,152 | €241,847 | -€33,305 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €12,460 | €13,326 | +€866 | +7.0% |
| Trade debts | 44 | €596 | - | -€596 | |
| Suppliers | 440/4 | €596 | - | -€596 | |
| Taxes, remuneration and social security | 45 | €21,888 | €2,977 | -€18,911 | -86.4% |
| Taxes | 450/3 | €21,888 | €2,977 | -€18,911 | -86.4% |
| Other amounts payable | 47/48 | €240,208 | €225,544 | -€14,663 | -6.1% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,000 | -€500 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,411 | €4,487 | -€924 | -17.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €319,565 | €292,031 | -€27,534 | -8.6% |
| Operating profit (loss) | 9901 | €313,767 | €287,144 | -€26,623 | -8.5% |
| Financial income | 75/76B | €6,313 | €2,398 | -€3,916 | -62.0% |
| Recurring financial income | 75 | €6,313 | €2,398 | -€3,916 | -62.0% |
| Financial charges | 65/66B | €4,373 | €3,577 | -€796 | -18.2% |
| Recurring financial charges | 65 | €4,373 | €3,577 | -€796 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €315,708 | €285,965 | -€29,743 | -9.4% |
| Income taxes | 67/77 | €75,500 | €68,589 | -€6,911 | -9.2% |
| Profit (loss) for the period | 9904 | €240,208 | €217,376 | -€22,832 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €240,208 | €217,376 | -€22,832 | -9.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.