POINT SANTE: 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 SANTE
Largest movements
- Cash +€111,521
up €111,521 (+44.9%), from €248,496 to €360,017
mainly Receivables within one year (+€107,042) and Depreciation (+€85,404)
- Receivables within one year -€107,042
down €107,042 (-20.7%), from €517,966 to €410,924
of which Trade receivables: -€66,093
- Tangible fixed assets +€21,879
up €21,879 (+10.6%), from €207,333 to €229,212
of which Assets under construction and advance payments: +€45,000
- Deferred charges and accrued income -€14,451
no longer reported in 2025 (was €14,451)
- Profit (loss) carried forward +€13,732
up €13,732 (+5.2%), from €265,517 to €279,249
- Other debts -€13,258
down €13,258 (-9.0%), from €147,810 to €134,552
- Turnover -€113,434
down €113,434 (-9.8%), from €1.2m to €1.0m
- Purchases and services -€88,961
down €88,961 (-11.3%), from €784,098 to €695,137
- Gross operating margin -€37,643
down €37,643 (-9.2%), from €410,672 to €373,029
- Provisions -€36,023
down €36,023 (-85.9%), from €41,923 to €5,900
- Taxes -€35,066
down €35,066, from €34,029 to -€1,037
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 | €1,049,960 | €1,054,046 | +€4,086 | +0.4% |
| Fixed assets | 21/28 | €207,333 | €229,212 | +€21,879 | +10.6% |
| Tangible fixed assets | 22/27 | €207,333 | €229,212 | +€21,879 | +10.6% |
| Plant, machinery and equipment | 23 | €9,802 | €5,906 | -€3,896 | -39.7% |
| Furniture and vehicles | 24 | €197,531 | €178,306 | -€19,225 | -9.7% |
| Assets under construction and advance payments | 27 | - | €45,000 | +€45,000 | |
| Current assets | 29/58 | €842,627 | €824,834 | -€17,793 | -2.1% |
| Stocks and contracts in progress | 3 | €61,714 | €53,893 | -€7,821 | -12.7% |
| Stocks | 30/36 | €61,714 | €53,893 | -€7,821 | -12.7% |
| Amounts receivable within one year | 40/41 | €517,966 | €410,924 | -€107,042 | -20.7% |
| Trade receivables | 40 | €394,519 | €328,426 | -€66,093 | -16.8% |
| Other amounts receivable | 41 | €123,447 | €82,498 | -€40,949 | -33.2% |
| Cash at bank and in hand | 54/58 | €248,496 | €360,017 | +€111,521 | +44.9% |
| Deferred charges and accrued income | 490/1 | €14,451 | - | -€14,451 | |
| Total equity and liabilities | 10/49 | €1,049,960 | €1,054,046 | +€4,086 | +0.4% |
| Equity | 10/15 | €491,126 | €504,858 | +€13,732 | +2.8% |
| Contributions | 10/11 | €199,368 | €199,368 | = | 0.0% |
| Reserves | 13 | €26,241 | €26,241 | = | 0.0% |
| Distributable reserves | 133 | €26,241 | €26,241 | = | 0.0% |
| Profit (loss) carried forward | 14 | €265,517 | €279,249 | +€13,732 | +5.2% |
| Provisions and deferred taxes | 16 | €80,309 | €86,209 | +€5,900 | +7.3% |
| Provisions for liabilities and charges | 160/5 | €80,309 | €86,209 | +€5,900 | +7.3% |
| Other liabilities and charges | 164/5 | €80,309 | €86,209 | +€5,900 | +7.3% |
| Amounts payable | 17/49 | €478,525 | €462,979 | -€15,546 | -3.2% |
| Amounts payable within one year | 42/48 | €478,525 | €460,408 | -€18,117 | -3.8% |
| Trade debts | 44 | €290,131 | €281,562 | -€8,569 | -3.0% |
| Suppliers | 440/4 | €290,131 | €281,562 | -€8,569 | -3.0% |
| Taxes, remuneration and social security | 45 | €40,584 | €44,294 | +€3,710 | +9.1% |
| Taxes | 450/3 | €14,240 | €4,335 | -€9,905 | -69.6% |
| Remuneration and social security | 454/9 | €26,344 | €39,959 | +€13,615 | +51.7% |
| Other amounts payable | 47/48 | €147,810 | €134,552 | -€13,258 | -9.0% |
| Accrued charges and deferred income | 492/3 | - | €2,571 | +€2,571 | |
| Turnover | 70 | €1,154,083 | €1,040,649 | -€113,434 | -9.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €784,098 | €695,137 | -€88,961 | -11.3% |
| Remuneration, social security and pensions | 62 | €255,518 | €289,111 | +€33,593 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,974 | €85,404 | +€12,430 | +17.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€24,150 | -€31,401 | -€7,251 | -30.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €41,923 | €5,900 | -€36,023 | -85.9% |
| Other operating charges | 640/8 | €23,179 | €14,673 | -€8,506 | -36.7% |
| Gross operating margin | 9900 | €410,672 | €373,029 | -€37,643 | -9.2% |
| Operating profit (loss) | 9901 | €41,228 | €9,342 | -€31,886 | -77.3% |
| Financial income | 75/76B | €8,807 | €3,853 | -€4,954 | -56.3% |
| Recurring financial income | 75 | €8,807 | €3,853 | -€4,954 | -56.3% |
| Financial charges | 65/66B | €9,191 | €500 | -€8,691 | -94.6% |
| Recurring financial charges | 65 | €9,191 | €500 | -€8,691 | -94.6% |
| Profit (loss) for the period before taxes | 9903 | €40,844 | €12,695 | -€28,149 | -68.9% |
| Income taxes | 67/77 | €34,029 | -€1,037 | -€35,066 | |
| Profit (loss) for the period | 9904 | €6,815 | €13,732 | +€6,917 | +101.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,815 | €13,732 | +€6,917 | +101.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.