POINT SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€55,625
up €55,625 (+835.4%), from €6,658 to €62,284
of which Trade receivables: +€33,463
- Tangible fixed assets +€29,093
up €29,093 (+6624.3%), from €439 to €29,532
of which Plant, machinery and equipment: +€15,723
- Cash -€24,303
down €24,303 (-52.0%), from €46,718 to €22,415
mainly Receivables within one year (-€55,625) and Investment in fixed assets (net) (-€31,237)
- Stocks and contracts +€19,293
up €19,293 (+123.9%), from €15,574 to €34,866
- Trade debts +€70,044
up €70,044 (+1830.8%), from €3,826 to €73,870
- Profit (loss) carried forward +€13,528
up €13,528, from -€6,579 to €6,949
- Other debts -€6,286
no longer reported in 2025 (was €6,286)
- Tax, wage and social debts +€4,439
up €4,439 (+85.7%), from €5,181 to €9,620
of which Remuneration and social security: +€4,034
- Current portion of long-term debt +€3,555
up €3,555 (+182.8%), from €1,945 to €5,500
- Gross operating margin +€16,064
up €16,064 (+58.9%), from €27,292 to €43,356
- Staff costs +€5,566
up €5,566 (+29.3%), from €18,980 to €24,546
- Financial charges -€4,807
down €4,807 (-81.3%), from €5,910 to €1,103
- Depreciation +€2,004
up €2,004 (+1426.1%), from €141 to €2,144
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 | €69,565 | €150,266 | +€80,701 | +116.0% |
| Fixed assets | 21/28 | €439 | €29,532 | +€29,093 | +6624.3% |
| Tangible fixed assets | 22/27 | €439 | €29,532 | +€29,093 | +6624.3% |
| Plant, machinery and equipment | 23 | - | €15,723 | +€15,723 | |
| Furniture and vehicles | 24 | €439 | €2,314 | +€1,874 | +426.8% |
| Other tangible fixed assets | 26 | - | €11,496 | +€11,496 | |
| Current assets | 29/58 | €69,126 | €120,734 | +€51,608 | +74.7% |
| Stocks and contracts in progress | 3 | €15,574 | €34,866 | +€19,293 | +123.9% |
| Stocks | 30/36 | €15,574 | €34,866 | +€19,293 | +123.9% |
| Amounts receivable within one year | 40/41 | €6,658 | €62,284 | +€55,625 | +835.4% |
| Trade receivables | 40 | €6,116 | €39,579 | +€33,463 | +547.2% |
| Other amounts receivable | 41 | €543 | €22,705 | +€22,162 | +4083.6% |
| Cash at bank and in hand | 54/58 | €46,718 | €22,415 | -€24,303 | -52.0% |
| Deferred charges and accrued income | 490/1 | €175 | €1,168 | +€993 | +566.3% |
| Total equity and liabilities | 10/49 | €69,565 | €150,266 | +€80,701 | +116.0% |
| Equity | 10/15 | €47,241 | €60,769 | +€13,528 | +28.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €33,820 | €33,820 | = | 0.0% |
| Distributable reserves | 133 | €33,820 | €33,820 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,579 | €6,949 | +€13,528 | |
| Amounts payable | 17/49 | €22,324 | €89,497 | +€67,173 | +300.9% |
| Amounts payable after more than one year | 17 | €1,190 | - | -€1,190 | |
| Financial debts | 170/4 | €1,190 | - | -€1,190 | |
| Amounts payable within one year | 42/48 | €19,734 | €88,990 | +€69,255 | +350.9% |
| Current portion of amounts payable after more than one year | 42 | €1,945 | €5,500 | +€3,555 | +182.8% |
| Financial debts | 43 | €2,497 | - | -€2,497 | |
| Credit institutions | 430/8 | €2,497 | - | -€2,497 | |
| Trade debts | 44 | €3,826 | €73,870 | +€70,044 | +1830.8% |
| Suppliers | 440/4 | €3,826 | €73,870 | +€70,044 | +1830.8% |
| Taxes, remuneration and social security | 45 | €5,181 | €9,620 | +€4,439 | +85.7% |
| Taxes | 450/3 | €889 | €1,295 | +€405 | +45.6% |
| Remuneration and social security | 454/9 | €4,292 | €8,325 | +€4,034 | +94.0% |
| Other amounts payable | 47/48 | €6,286 | - | -€6,286 | |
| Accrued charges and deferred income | 492/3 | €1,400 | €507 | -€893 | -63.8% |
| Non-recurring operating income | 76A | €12,500 | - | -€12,500 | |
| Remuneration, social security and pensions | 62 | €18,980 | €24,546 | +€5,566 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141 | €2,144 | +€2,004 | +1426.1% |
| Other operating charges | 640/8 | €1,905 | €2,034 | +€130 | +6.8% |
| Gross operating margin | 9900 | €27,292 | €43,356 | +€16,064 | +58.9% |
| Operating profit (loss) | 9901 | €6,266 | €14,631 | +€8,365 | +133.5% |
| Financial income | 75/76B | €83 | - | -€83 | |
| Recurring financial income | 75 | €83 | - | -€83 | |
| Financial charges | 65/66B | €5,910 | €1,103 | -€4,807 | -81.3% |
| Recurring financial charges | 65 | €5,910 | €1,103 | -€4,807 | -81.3% |
| Profit (loss) for the period before taxes | 9903 | €440 | €13,528 | +€13,088 | +2976.2% |
| Profit (loss) for the period | 9904 | €440 | €13,528 | +€13,088 | +2976.2% |
| Profit (loss) for the period to be appropriated | 9905 | €440 | €13,528 | +€13,088 | +2976.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.