POINT SO: 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 SO
Largest movements
- Cash +€42,462
up €42,462 (+129.5%), from €32,800 to €75,262
mainly Net result for the year (+€35,466) and Tax, wage and social debts (+€9,806)
- Receivables within one year -€4,652
down €4,652 (-20.6%), from €22,557 to €17,905
of which Trade receivables: -€4,652
- Tangible fixed assets -€3,947
no longer reported in 2025 (was €3,947)
- Deferred charges and accrued income -€1,390
down €1,390 (-33.9%), from €4,100 to €2,710
- Profit (loss) carried forward +€18,466
up €18,466 (+92.2%), from €20,024 to €38,490
- Tax, wage and social debts +€9,806
up €9,806 (+32.0%), from €30,623 to €40,430
of which Taxes: +€10,294
- Other debts +€6,108
up €6,108 (+640.8%), from €953 to €7,061
- Short-term financial debts -€3,642
no longer reported in 2025 (was €3,642)
- Trade debts +€1,740
up €1,740 (+35.1%), from €4,954 to €6,694
- Gross operating margin +€20,691
up €20,691 (+24.5%), from €84,446 to €105,138
- Staff costs +€15,326
up €15,326 (+36.4%), from €42,130 to €57,455
- Depreciation -€3,157
no longer reported in 2025 (was €3,157)
- Taxes +€1,309
up €1,309 (+13.7%), from €9,590 to €10,899
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 | €63,404 | €95,876 | +€32,472 | +51.2% |
| Fixed assets | 21/28 | €3,947 | - | -€3,947 | |
| Tangible fixed assets | 22/27 | €3,947 | - | -€3,947 | |
| Furniture and vehicles | 24 | €3,947 | - | -€3,947 | |
| Current assets | 29/58 | €59,457 | €95,876 | +€36,420 | +61.3% |
| Amounts receivable within one year | 40/41 | €22,557 | €17,905 | -€4,652 | -20.6% |
| Trade receivables | 40 | €22,556 | €17,904 | -€4,652 | -20.6% |
| Other amounts receivable | 41 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,800 | €75,262 | +€42,462 | +129.5% |
| Deferred charges and accrued income | 490/1 | €4,100 | €2,710 | -€1,390 | -33.9% |
| Total equity and liabilities | 10/49 | €63,404 | €95,876 | +€32,472 | +51.2% |
| Equity | 10/15 | €22,024 | €40,490 | +€18,466 | +83.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,024 | €38,490 | +€18,466 | +92.2% |
| Amounts payable | 17/49 | €41,380 | €55,386 | +€14,006 | +33.8% |
| Amounts payable after more than one year | 17 | €852 | - | -€852 | |
| Financial debts | 170/4 | €852 | - | -€852 | |
| Amounts payable within one year | 42/48 | €40,172 | €55,319 | +€15,147 | +37.7% |
| Current portion of amounts payable after more than one year | 42 | - | €1,135 | +€1,135 | |
| Financial debts | 43 | €3,642 | - | -€3,642 | |
| Credit institutions | 430/8 | €3,642 | - | -€3,642 | |
| Trade debts | 44 | €4,954 | €6,694 | +€1,740 | +35.1% |
| Suppliers | 440/4 | €4,954 | €6,694 | +€1,740 | +35.1% |
| Taxes, remuneration and social security | 45 | €30,623 | €40,430 | +€9,806 | +32.0% |
| Taxes | 450/3 | €21,068 | €31,362 | +€10,294 | +48.9% |
| Remuneration and social security | 454/9 | €9,555 | €9,068 | -€488 | -5.1% |
| Other amounts payable | 47/48 | €953 | €7,061 | +€6,108 | +640.8% |
| Accrued charges and deferred income | 492/3 | €356 | €67 | -€289 | -81.2% |
| Remuneration, social security and pensions | 62 | €42,130 | €57,455 | +€15,326 | +36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,157 | - | -€3,157 | |
| Other operating charges | 640/8 | €698 | €774 | +€76 | +10.9% |
| Gross operating margin | 9900 | €84,446 | €105,138 | +€20,691 | +24.5% |
| Operating profit (loss) | 9901 | €38,462 | €46,909 | +€8,447 | +22.0% |
| Financial charges | 65/66B | €447 | €544 | +€96 | +21.6% |
| Recurring financial charges | 65 | €447 | €544 | +€96 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | €38,015 | €46,365 | +€8,350 | +22.0% |
| Income taxes | 67/77 | €9,590 | €10,899 | +€1,309 | +13.7% |
| Profit (loss) for the period | 9904 | €28,425 | €35,466 | +€7,041 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,425 | €35,466 | +€7,041 | +24.8% |
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.