POINT MC: 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 MC
Largest movements
- Receivables within one year +€17,671
up €17,671 (+28.1%), from €62,856 to €80,527
of which Trade receivables: +€19,553
- Cash +€3,857
up €3,857 (+14.7%), from €26,202 to €30,058
mainly Net result for the year (+€63,291) and Depreciation (+€11,075)
- Tangible fixed assets +€3,739
up €3,739 (+9.9%), from €37,651 to €41,390
of which Plant, machinery and equipment: +€3,041
- Reserves +€42,432
up €42,432 (+80.4%), from €52,745 to €95,177
- Other debts -€10,713
down €10,713 (-32.3%), from €33,132 to €22,419
- Trade debts -€7,975
down €7,975 (-26.4%), from €30,230 to €22,255
- Gross operating margin +€23,972
up €23,972 (+37.5%), from €63,956 to €87,928
- Depreciation +€5,668
up €5,668 (+105%), from €5,407 to €11,075
- Taxes +€3,834
up €3,834 (+47.5%), from €8,066 to €11,900
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 | €128,670 | €152,616 | +€23,946 | +18.6% |
| Fixed assets | 21/28 | €37,651 | €41,390 | +€3,739 | +9.9% |
| Tangible fixed assets | 22/27 | €37,651 | €41,390 | +€3,739 | +9.9% |
| Plant, machinery and equipment | 23 | €17,770 | €20,811 | +€3,041 | +17.1% |
| Furniture and vehicles | 24 | €19,880 | €20,578 | +€698 | +3.5% |
| Current assets | 29/58 | €91,019 | €111,226 | +€20,207 | +22.2% |
| Amounts receivable within one year | 40/41 | €62,856 | €80,527 | +€17,671 | +28.1% |
| Trade receivables | 40 | €57,109 | €76,662 | +€19,553 | +34.2% |
| Other amounts receivable | 41 | €5,747 | €3,865 | -€1,882 | -32.7% |
| Cash at bank and in hand | 54/58 | €26,202 | €30,058 | +€3,857 | +14.7% |
| Deferred charges and accrued income | 490/1 | €1,961 | €640 | -€1,321 | -67.4% |
| Total equity and liabilities | 10/49 | €128,670 | €152,616 | +€23,946 | +18.6% |
| Equity | 10/15 | €55,745 | €98,177 | +€42,432 | +76.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €52,745 | €95,177 | +€42,432 | +80.4% |
| Distributable reserves | 133 | €52,745 | €95,177 | +€42,432 | +80.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €72,924 | €54,438 | -€18,486 | -25.3% |
| Amounts payable within one year | 42/48 | €71,913 | €52,323 | -€19,589 | -27.2% |
| Trade debts | 44 | €30,230 | €22,255 | -€7,975 | -26.4% |
| Suppliers | 440/4 | €30,230 | €22,255 | -€7,975 | -26.4% |
| Taxes, remuneration and social security | 45 | €8,551 | €7,650 | -€901 | -10.5% |
| Taxes | 450/3 | €8,551 | €7,650 | -€901 | -10.5% |
| Other amounts payable | 47/48 | €33,132 | €22,419 | -€10,713 | -32.3% |
| Accrued charges and deferred income | 492/3 | €1,012 | €2,115 | +€1,104 | +109% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,407 | €11,075 | +€5,668 | +105% |
| Other operating charges | 640/8 | €379 | €1,229 | +€850 | +224% |
| Gross operating margin | 9900 | €63,956 | €87,928 | +€23,972 | +37.5% |
| Operating profit (loss) | 9901 | €58,169 | €75,623 | +€17,454 | +30.0% |
| Financial income | 75/76B | €24 | €2 | -€22 | -91.7% |
| Recurring financial income | 75 | €24 | €2 | -€22 | -91.7% |
| Financial charges | 65/66B | €523 | €434 | -€89 | -17.0% |
| Recurring financial charges | 65 | €523 | €434 | -€89 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €57,670 | €75,191 | +€17,521 | +30.4% |
| Income taxes | 67/77 | €8,066 | €11,900 | +€3,834 | +47.5% |
| Profit (loss) for the period | 9904 | €49,605 | €63,291 | +€13,686 | +27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €49,605 | €63,291 | +€13,686 | +27.6% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.