POINT VERNAL: 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 VERNAL
Largest movements
- Tangible fixed assets -€28,421
down €28,421 (-33.2%), from €85,516 to €57,095
of which Leasing and similar rights: -€20,535
- Receivables within one year -€13,643
down €13,643 (-8.4%), from €162,780 to €149,136
of which Trade receivables: -€24,222
- Trade debts -€41,772
down €41,772 (-29.2%), from €143,040 to €101,268
- Tax, wage and social debts +€22,467
up €22,467 (+507.5%), from €4,427 to €26,893
- Current portion of long-term debt -€11,444
down €11,444 (-41.9%), from €27,314 to €15,869
- Other debts -€10,233
down €10,233 (-2.5%), from €408,268 to €398,036
- Write-downs +€11,881
new in 2024: €11,881
- Gross operating margin +€11,259
up €11,259 (+28.0%), from €40,150 to €51,409
- Depreciation -€1,808
down €1,808 (-6.0%), from €30,229 to €28,421
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €280,004 | €241,744 | -€38,260 | -13.7% |
| Fixed assets | 21/28 | €85,516 | €57,095 | -€28,421 | -33.2% |
| Tangible fixed assets | 22/27 | €85,516 | €57,095 | -€28,421 | -33.2% |
| Plant, machinery and equipment | 23 | €555 | €222 | -€333 | -60.0% |
| Leasing and similar rights | 25 | €54,056 | €33,521 | -€20,535 | -38.0% |
| Other tangible fixed assets | 26 | €30,905 | €23,352 | -€7,553 | -24.4% |
| Current assets | 29/58 | €194,488 | €184,649 | -€9,838 | -5.1% |
| Stocks and contracts in progress | 3 | €28,985 | €31,110 | +€2,125 | +7.3% |
| Stocks | 30/36 | €28,985 | €31,110 | +€2,125 | +7.3% |
| Amounts receivable within one year | 40/41 | €162,780 | €149,136 | -€13,643 | -8.4% |
| Trade receivables | 40 | €127,658 | €103,437 | -€24,222 | -19.0% |
| Other amounts receivable | 41 | €35,122 | €45,700 | +€10,578 | +30.1% |
| Cash at bank and in hand | 54/58 | €2,723 | €4,403 | +€1,680 | +61.7% |
| Total equity and liabilities | 10/49 | €280,004 | €241,744 | -€38,260 | -13.7% |
| Equity | 10/15 | -€327,913 | -€325,191 | +€2,722 | +0.8% |
| Contributions | 10/11 | €48,600 | €48,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€376,513 | -€373,791 | +€2,722 | +0.7% |
| Amounts payable | 17/49 | €607,917 | €566,935 | -€40,982 | -6.7% |
| Amounts payable after more than one year | 17 | €24,868 | €24,868 | = | 0.0% |
| Financial debts | 170/4 | €24,868 | €24,868 | = | 0.0% |
| Amounts payable within one year | 42/48 | €583,049 | €542,067 | -€40,982 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €27,314 | €15,869 | -€11,444 | -41.9% |
| Trade debts | 44 | €143,040 | €101,268 | -€41,772 | -29.2% |
| Suppliers | 440/4 | €143,040 | €101,268 | -€41,772 | -29.2% |
| Taxes, remuneration and social security | 45 | €4,427 | €26,893 | +€22,467 | +507.5% |
| Taxes | 450/3 | €4,427 | €26,893 | +€22,467 | +507.5% |
| Other amounts payable | 47/48 | €408,268 | €398,036 | -€10,233 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,229 | €28,421 | -€1,808 | -6.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €11,881 | +€11,881 | |
| Other operating charges | 640/8 | €1,895 | €1,739 | -€156 | -8.2% |
| Gross operating margin | 9900 | €40,150 | €51,409 | +€11,259 | +28.0% |
| Operating profit (loss) | 9901 | €8,027 | €9,368 | +€1,341 | +16.7% |
| Financial charges | 65/66B | €6,658 | €6,645 | -€12 | -0.2% |
| Recurring financial charges | 65 | €6,658 | €6,645 | -€12 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €1,369 | €2,722 | +€1,353 | +98.9% |
| Profit (loss) for the period | 9904 | €1,369 | €2,722 | +€1,353 | +98.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,369 | €2,722 | +€1,353 | +98.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.