POINT SOLEIL: 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 SOLEIL
Largest movements
- Intangible fixed assets +€5,717
new in 2025: €5,717
- Receivables within one year +€4,770
up €4,770 (+7699.5%), from €62 to €4,832
of which Other amounts receivable: +€4,483
- Reserves +€32,000
new in 2025: €32,000
- Tax, wage and social debts -€16,175
down €16,175 (-77.1%), from €20,973 to €4,798
of which Taxes: -€14,723
- Trade debts -€4,377
down €4,377 (-56.9%), from €7,696 to €3,319
- Gross operating margin -€31,347
down €31,347 (-34.0%), from €92,136 to €60,789
- Staff costs -€5,455
down €5,455 (-38.0%), from €14,349 to €8,894
- Taxes +€955
up €955 (+6.6%), from €14,540 to €15,495
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 | €190,216 | €201,818 | +€11,602 | +6.1% |
| Fixed assets | 21/28 | €1,422 | €8,911 | +€7,489 | +526.6% |
| Intangible fixed assets | 21 | - | €5,717 | +€5,717 | |
| Tangible fixed assets | 22/27 | €1,422 | €3,195 | +€1,772 | +124.6% |
| Furniture and vehicles | 24 | €1,149 | €3,110 | +€1,962 | +170.8% |
| Other tangible fixed assets | 26 | €273 | €84 | -€189 | -69.3% |
| Current assets | 29/58 | €188,793 | €192,907 | +€4,113 | +2.2% |
| Stocks and contracts in progress | 3 | €2,447 | €2,433 | -€14 | -0.6% |
| Stocks | 30/36 | €2,447 | €2,433 | -€14 | -0.6% |
| Amounts receivable within one year | 40/41 | €62 | €4,832 | +€4,770 | +7699.5% |
| Trade receivables | 40 | - | €287 | +€287 | |
| Other amounts receivable | 41 | €62 | €4,545 | +€4,483 | +7236.9% |
| Cash at bank and in hand | 54/58 | €184,637 | €185,007 | +€370 | +0.2% |
| Deferred charges and accrued income | 490/1 | €1,648 | €635 | -€1,013 | -61.5% |
| Total equity and liabilities | 10/49 | €190,216 | €201,818 | +€11,602 | +6.1% |
| Equity | 10/15 | €68,223 | €100,837 | +€32,614 | +47.8% |
| Contributions | 10/11 | €55,500 | €55,500 | = | 0.0% |
| Reserves | 13 | - | €32,000 | +€32,000 | |
| Distributable reserves | 133 | - | €32,000 | +€32,000 | |
| Profit (loss) carried forward | 14 | €12,723 | €13,337 | +€614 | +4.8% |
| Amounts payable | 17/49 | €121,992 | €100,981 | -€21,012 | -17.2% |
| Amounts payable after more than one year | 17 | €93,322 | €92,863 | -€458 | -0.5% |
| Other amounts payable | 178/9 | €93,322 | €92,863 | -€458 | -0.5% |
| Amounts payable within one year | 42/48 | €28,669 | €8,117 | -€20,552 | -71.7% |
| Trade debts | 44 | €7,696 | €3,319 | -€4,377 | -56.9% |
| Suppliers | 440/4 | €7,696 | €3,319 | -€4,377 | -56.9% |
| Taxes, remuneration and social security | 45 | €20,973 | €4,798 | -€16,175 | -77.1% |
| Taxes | 450/3 | €18,021 | €3,298 | -€14,723 | -81.7% |
| Remuneration and social security | 454/9 | €2,952 | €1,500 | -€1,452 | -49.2% |
| Accrued charges and deferred income | 492/3 | €2 | - | -€2 | |
| Remuneration, social security and pensions | 62 | €14,349 | €8,894 | -€5,455 | -38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €922 | €1,659 | +€737 | +79.9% |
| Other operating charges | 640/8 | €681 | €1,028 | +€348 | +51.1% |
| Gross operating margin | 9900 | €92,136 | €60,789 | -€31,347 | -34.0% |
| Operating profit (loss) | 9901 | €76,184 | €49,207 | -€26,977 | -35.4% |
| Financial income | 75/76B | €41 | €15 | -€26 | -63.5% |
| Recurring financial income | 75 | €41 | €15 | -€26 | -63.5% |
| Financial charges | 65/66B | €1,131 | €1,113 | -€18 | -1.6% |
| Recurring financial charges | 65 | €1,131 | €1,113 | -€18 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €75,094 | €48,109 | -€26,985 | -35.9% |
| Income taxes | 67/77 | €14,540 | €15,495 | +€955 | +6.6% |
| Profit (loss) for the period | 9904 | €60,555 | €32,614 | -€27,941 | -46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €60,555 | €32,614 | -€27,941 | -46.1% |
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 7 October 2026 via checked.be.