POINT PERDU: 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 PERDU
Largest movements
- Cash -€451
down €451 (-83.1%), from €542 to €91
mainly Tax, wage and social debts (-€7,487)
- Receivables within one year -€444
down €444 (-22.1%), from €2,006 to €1,562
of which Other amounts receivable: -€444
- Tangible fixed assets -€278
down €278 (-25.2%), from €1,102 to €824
- Tax, wage and social debts -€7,487
down €7,487 (-78.5%), from €9,542 to €2,055
of which Remuneration and social security: -€5,480
- Profit (loss) carried forward +€5,988
up €5,988 (+25.5%), from -€23,468 to -€17,480
- Trade debts +€326
up €326 (+108.6%), from €300 to €626
- Gross operating margin +€8,807
up €8,807 (+31.3%), from €28,103 to €36,910
- Staff costs +€2,928
up €2,928 (+10.7%), from €27,368 to €30,297
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 | €4,967 | €3,794 | -€1,173 | -23.6% |
| Fixed assets | 21/28 | €2,418 | €2,140 | -€278 | -11.5% |
| Tangible fixed assets | 22/27 | €1,102 | €824 | -€278 | -25.2% |
| Plant, machinery and equipment | 23 | €1,102 | €824 | -€278 | -25.2% |
| Financial fixed assets | 28 | €1,316 | €1,316 | = | 0.0% |
| Current assets | 29/58 | €2,548 | €1,653 | -€895 | -35.1% |
| Amounts receivable within one year | 40/41 | €2,006 | €1,562 | -€444 | -22.1% |
| Trade receivables | 40 | €1,500 | €1,500 | = | 0.0% |
| Other amounts receivable | 41 | €506 | €62 | -€444 | -87.7% |
| Cash at bank and in hand | 54/58 | €542 | €91 | -€451 | -83.1% |
| Total equity and liabilities | 10/49 | €4,967 | €3,794 | -€1,173 | -23.6% |
| Equity | 10/15 | -€4,876 | €1,112 | +€5,988 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,468 | -€17,480 | +€5,988 | +25.5% |
| Amounts payable | 17/49 | €9,842 | €2,681 | -€7,161 | -72.8% |
| Amounts payable within one year | 42/48 | €9,842 | €2,681 | -€7,161 | -72.8% |
| Trade debts | 44 | €300 | €626 | +€326 | +108.6% |
| Suppliers | 440/4 | €300 | €626 | +€326 | +108.6% |
| Taxes, remuneration and social security | 45 | €9,542 | €2,055 | -€7,487 | -78.5% |
| Taxes | 450/3 | €4,062 | €2,055 | -€2,007 | -49.4% |
| Remuneration and social security | 454/9 | €5,480 | €0 | -€5,480 | -100.0% |
| Remuneration, social security and pensions | 62 | €27,368 | €30,297 | +€2,928 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €278 | €278 | = | 0.0% |
| Other operating charges | 640/8 | - | €197 | +€197 | |
| Gross operating margin | 9900 | €28,103 | €36,910 | +€8,807 | +31.3% |
| Operating profit (loss) | 9901 | €457 | €6,138 | +€5,681 | +1244.1% |
| Financial charges | 65/66B | €170 | €150 | -€20 | -11.9% |
| Recurring financial charges | 65 | €170 | €150 | -€20 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €286 | €5,988 | +€5,702 | +1990.7% |
| Profit (loss) for the period | 9904 | €286 | €5,988 | +€5,702 | +1990.7% |
| Profit (loss) for the period to be appropriated | 9905 | €286 | €5,988 | +€5,702 | +1990.7% |
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 3 October 2026 via checked.be.