POINT.NET: 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.NET
Largest movements
- Tangible fixed assets -€5,164
down €5,164 (-3.4%), from €151,460 to €146,295
- Debts after one year -€12,900
down €12,900 (-6.6%), from €196,828 to €183,928
of which Financial debts: -€12,900
- Profit (loss) carried forward +€5,564
up €5,564 (+2.3%), from -€244,806 to -€239,242
- Trade debts +€2,264
up €2,264 (+58.1%), from €3,899 to €6,163
- Gross operating margin +€924
up €924 (+6.6%), from €13,900 to €14,824
- Financial charges -€247
down €247 (-17.7%), from €1,398 to €1,151
- Taxes +€247
up €247 (+13.9%), from €1,779 to €2,026
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 | €152,152 | €148,389 | -€3,763 | -2.5% |
| Fixed assets | 21/28 | €152,152 | €146,988 | -€5,164 | -3.4% |
| Tangible fixed assets | 22/27 | €151,460 | €146,295 | -€5,164 | -3.4% |
| Land and buildings | 22 | €151,460 | €146,295 | -€5,164 | -3.4% |
| Financial fixed assets | 28 | €692 | €692 | = | 0.0% |
| Current assets | 29/58 | - | €1,401 | +€1,401 | |
| Cash at bank and in hand | 54/58 | - | €1,401 | +€1,401 | |
| Total equity and liabilities | 10/49 | €152,152 | €148,389 | -€3,763 | -2.5% |
| Equity | 10/15 | -€155,565 | -€150,000 | +€5,564 | +3.6% |
| Contributions | 10/11 | €89,242 | €89,242 | = | 0.0% |
| Capital | 10 | €89,242 | €89,242 | = | 0.0% |
| Issued capital | 100 | €89,242 | €89,242 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€244,806 | -€239,242 | +€5,564 | +2.3% |
| Amounts payable | 17/49 | €307,716 | €298,389 | -€9,327 | -3.0% |
| Amounts payable after more than one year | 17 | €196,828 | €183,928 | -€12,900 | -6.6% |
| Financial debts | 170/4 | €50,875 | €37,974 | -€12,900 | -25.4% |
| Other amounts payable | 178/9 | €145,954 | €145,954 | = | 0.0% |
| Amounts payable within one year | 42/48 | €110,888 | €114,461 | +€3,573 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €12,646 | €12,900 | +€254 | +2.0% |
| Financial debts | 43 | €526 | - | -€526 | |
| Credit institutions | 430/8 | €526 | - | -€526 | |
| Trade debts | 44 | €3,899 | €6,163 | +€2,264 | +58.1% |
| Suppliers | 440/4 | €3,899 | €6,163 | +€2,264 | +58.1% |
| Taxes, remuneration and social security | 45 | €1,779 | €2,026 | +€247 | +13.9% |
| Taxes | 450/3 | €1,779 | €2,026 | +€247 | +13.9% |
| Other amounts payable | 47/48 | €92,038 | €93,373 | +€1,334 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,164 | €5,164 | = | 0.0% |
| Other operating charges | 640/8 | €811 | €919 | +€108 | +13.3% |
| Gross operating margin | 9900 | €13,900 | €14,824 | +€924 | +6.6% |
| Operating profit (loss) | 9901 | €7,925 | €8,741 | +€816 | +10.3% |
| Financial charges | 65/66B | €1,398 | €1,151 | -€247 | -17.7% |
| Recurring financial charges | 65 | €1,398 | €1,151 | -€247 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €6,527 | €7,590 | +€1,063 | +16.3% |
| Income taxes | 67/77 | €1,779 | €2,026 | +€247 | +13.9% |
| Profit (loss) for the period | 9904 | €4,749 | €5,564 | +€816 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,749 | €5,564 | +€816 | +17.2% |
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 2 October 2026 via checked.be.