Point Reyes: 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 Reyes
Largest movements
- Receivables after one year -€143,362
down €143,362 (-100.0%), from €143,362 to €0
- Receivables within one year -€108,320
down €108,320 (-77.5%), from €139,751 to €31,432
of which Trade receivables: -€123,784
- Cash +€92,198
up €92,198 (+43.0%), from €214,176 to €306,374
mainly Net result for the year (+€212,821) and Receivables after one year (+€143,362)
- Other debts -€158,486
down €158,486 (-36.9%), from €430,028 to €271,541
- Gross operating margin -€237,461
down €237,461 (-45.6%), from €520,281 to €282,820
- Taxes -€70,958
down €70,958 (-49.5%), from €143,238 to €72,280
- Financial income -€52,220
down €52,220 (-88.3%), from €59,131 to €6,910
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 | €504,055 | €343,725 | -€160,330 | -31.8% |
| Fixed assets | 21/28 | €6,157 | €3,727 | -€2,430 | -39.5% |
| Tangible fixed assets | 22/27 | €6,157 | €3,727 | -€2,430 | -39.5% |
| Furniture and vehicles | 24 | €5,617 | €3,642 | -€1,975 | -35.2% |
| Other tangible fixed assets | 26 | €540 | €85 | -€455 | -84.3% |
| Current assets | 29/58 | €497,898 | €339,998 | -€157,900 | -31.7% |
| Amounts receivable after more than one year | 29 | €143,362 | €0 | -€143,362 | -100.0% |
| Other amounts receivable | 291 | €143,362 | €0 | -€143,362 | -100.0% |
| Amounts receivable within one year | 40/41 | €139,751 | €31,432 | -€108,320 | -77.5% |
| Trade receivables | 40 | €139,751 | €15,967 | -€123,784 | -88.6% |
| Other amounts receivable | 41 | €0 | €15,465 | +€15,465 | |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €214,176 | €306,374 | +€92,198 | +43.0% |
| Deferred charges and accrued income | 490/1 | €609 | €2,193 | +€1,584 | +260.3% |
| Total equity and liabilities | 10/49 | €504,055 | €343,725 | -€160,330 | -31.8% |
| Equity | 10/15 | €18,550 | €18,550 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Amounts payable | 17/49 | €485,505 | €325,175 | -€160,330 | -33.0% |
| Amounts payable within one year | 42/48 | €485,505 | €325,175 | -€160,330 | -33.0% |
| Trade debts | 44 | €4,946 | €3,396 | -€1,551 | -31.3% |
| Suppliers | 440/4 | €4,946 | €3,396 | -€1,551 | -31.3% |
| Taxes, remuneration and social security | 45 | €50,531 | €50,238 | -€293 | -0.6% |
| Taxes | 450/3 | €50,531 | €50,238 | -€293 | -0.6% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €430,028 | €271,541 | -€158,486 | -36.9% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,739 | €2,797 | +€58 | +2.1% |
| Other operating charges | 640/8 | €4,988 | €400 | -€4,588 | -92.0% |
| Gross operating margin | 9900 | €520,281 | €282,820 | -€237,461 | -45.6% |
| Operating profit (loss) | 9901 | €512,554 | €279,623 | -€232,931 | -45.4% |
| Financial income | 75/76B | €59,131 | €6,910 | -€52,220 | -88.3% |
| Recurring financial income | 75 | €59,131 | €6,910 | -€52,220 | -88.3% |
| Financial charges | 65/66B | €720 | €1,433 | +€713 | +99.0% |
| Recurring financial charges | 65 | €720 | €1,433 | +€713 | +99.0% |
| Profit (loss) for the period before taxes | 9903 | €570,964 | €285,101 | -€285,864 | -50.1% |
| Income taxes | 67/77 | €143,238 | €72,280 | -€70,958 | -49.5% |
| Profit (loss) for the period | 9904 | €427,727 | €212,821 | -€214,906 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €427,727 | €212,821 | -€214,906 | -50.2% |
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 5 October 2026 via checked.be.