Point Zéro: 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 Zéro
Largest movements
- Current assets -€16,961
down €16,961 (-51.3%), from €33,034 to €16,073
of which Cash: -€8,603
- Tangible fixed assets +€3,906
up €3,906 (+251.1%), from €1,556 to €5,462
- Debts -€7,439
down €7,439 (-32.7%), from €22,761 to €15,322
- Equity -€5,616
down €5,616 (-36.8%), from €15,274 to €9,658
- Gross operating margin -€104,866
down €104,866 (-44.5%), from €235,670 to €130,804
From the 2015 result to the 2016 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2015 | 2016 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,035 | €24,980 | -€13,055 | -34.3% |
| Fixed assets | 21/28 | €5,001 | €8,907 | +€3,906 | +78.1% |
| Tangible fixed assets | 22/27 | €1,556 | €5,462 | +€3,906 | +251.1% |
| Financial fixed assets | 28 | €3,445 | €3,445 | = | 0.0% |
| Current assets | 29/58 | €33,034 | €16,073 | -€16,961 | -51.3% |
| Amounts receivable within one year | 40/41 | €14,018 | €7,160 | -€6,858 | -48.9% |
| Cash at bank and in hand | 54/58 | €17,516 | €8,913 | -€8,603 | -49.1% |
| Total equity and liabilities | 10/49 | €38,035 | €24,980 | -€13,055 | -34.3% |
| Equity | 10/15 | €15,274 | €9,658 | -€5,616 | -36.8% |
| Profit (loss) carried forward | 14 | €274 | -€5,342 | -€5,616 | |
| Amounts payable | 17/49 | €22,761 | €15,322 | -€7,439 | -32.7% |
| Amounts payable within one year | 42/48 | €22,761 | €12,418 | -€10,343 | -45.4% |
| Trade debts | 44 | €435 | €283 | -€152 | -35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,286 | €2,691 | +€1,406 | +109.3% |
| Gross operating margin | 9900 | €235,670 | €130,804 | -€104,866 | -44.5% |
| Operating profit (loss) | 9901 | €16,163 | -€6,030 | -€22,193 | |
| Recurring financial income | 75 | €135 | €22 | -€113 | -84.0% |
| Recurring financial charges | 65 | €240 | €82 | -€158 | -65.9% |
| Profit (loss) for the period before taxes | 9903 | €16,057 | -€6,090 | -€22,148 | |
| Profit (loss) for the period | 9904 | €15,978 | -€5,616 | -€21,594 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,978 | -€5,616 | -€21,594 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2015 and 31 December 2016. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.