Point Management: 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 Management
Largest movements
- Cash +€10,087
up €10,087 (+8.7%), from €115,555 to €125,642
mainly Net result for the year (+€58,294) and Depreciation (+€7,915)
- Receivables within one year -€4,547
down €4,547 (-8.7%), from €52,206 to €47,658
of which Trade receivables: -€19,115
- Tangible fixed assets -€4,451
down €4,451 (-10.7%), from €41,580 to €37,128
of which Other tangible fixed assets: -€2,263
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€114,658
down €114,658 (-58.0%), from €197,549 to €82,890
- Taxes -€27,688
down €27,688 (-62.6%), from €44,228 to €16,540
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 | €320,700 | €321,800 | +€1,099 | +0.3% |
| Fixed assets | 21/28 | €41,580 | €37,128 | -€4,451 | -10.7% |
| Tangible fixed assets | 22/27 | €41,580 | €37,128 | -€4,451 | -10.7% |
| Plant, machinery and equipment | 23 | €1,708 | €1,201 | -€507 | -29.7% |
| Furniture and vehicles | 24 | €9,822 | €8,141 | -€1,681 | -17.1% |
| Other tangible fixed assets | 26 | €30,049 | €27,787 | -€2,263 | -7.5% |
| Current assets | 29/58 | €279,121 | €284,671 | +€5,551 | +2.0% |
| Amounts receivable after more than one year | 29 | €108,801 | €108,801 | = | 0.0% |
| Other amounts receivable | 291 | €108,801 | €108,801 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €52,206 | €47,658 | -€4,547 | -8.7% |
| Trade receivables | 40 | €50,676 | €31,561 | -€19,115 | -37.7% |
| Other amounts receivable | 41 | €1,530 | €16,097 | +€14,567 | +952.1% |
| Cash at bank and in hand | 54/58 | €115,555 | €125,642 | +€10,087 | +8.7% |
| Deferred charges and accrued income | 490/1 | €2,559 | €2,570 | +€11 | +0.4% |
| Total equity and liabilities | 10/49 | €320,700 | €321,800 | +€1,099 | +0.3% |
| Equity | 10/15 | €314,445 | €313,915 | -€530 | -0.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €308,445 | €307,915 | -€530 | -0.2% |
| Amounts payable | 17/49 | €6,255 | €7,884 | +€1,629 | +26.0% |
| Amounts payable within one year | 42/48 | €6,255 | €7,884 | +€1,629 | +26.0% |
| Financial debts | 43 | - | €104 | +€104 | |
| Credit institutions | 430/8 | - | €104 | +€104 | |
| Trade debts | 44 | €2,933 | €3,054 | +€121 | +4.1% |
| Suppliers | 440/4 | €2,933 | €3,054 | +€121 | +4.1% |
| Taxes, remuneration and social security | 45 | €3,322 | €3,322 | = | 0.0% |
| Taxes | 450/3 | €3,322 | €3,322 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €1,404 | +€1,404 | +3510025.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,577 | €7,915 | +€338 | +4.5% |
| Other operating charges | 640/8 | €958 | €993 | +€34 | +3.6% |
| Gross operating margin | 9900 | €197,549 | €82,890 | -€114,658 | -58.0% |
| Operating profit (loss) | 9901 | €189,013 | €73,983 | -€115,030 | -60.9% |
| Financial income | 75/76B | €1,995 | €2,024 | +€29 | +1.5% |
| Recurring financial income | 75 | €1,995 | €2,024 | +€29 | +1.5% |
| Financial charges | 65/66B | €1,118 | €1,173 | +€55 | +4.9% |
| Recurring financial charges | 65 | €1,118 | €1,173 | +€55 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €189,890 | €74,834 | -€115,056 | -60.6% |
| Income taxes | 67/77 | €44,228 | €16,540 | -€27,688 | -62.6% |
| Profit (loss) for the period | 9904 | €145,662 | €58,294 | -€87,369 | -60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €145,662 | €58,294 | -€87,369 | -60.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.