Point2Point: 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.
Point2Point
Largest movements
- Receivables within one year -€17,750
down €17,750 (-54.4%), from €32,640 to €14,889
of which Trade receivables: -€18,050
- Cash -€16,472
down €16,472 (-41.3%), from €39,926 to €23,454
mainly Contributions, distributions and other (-€75,000) and Investment in fixed assets (net) (-€10,973)
- Tangible fixed assets +€5,066
up €5,066 (+18.3%), from €27,720 to €32,786
of which Furniture and vehicles: +€3,593
- Reserves -€49,969
down €49,969 (-63.5%), from €78,732 to €28,762
- Other debts +€14,489
up €14,489 (+115%), from €12,583 to €27,072
- Tax, wage and social debts +€6,525
up €6,525 (+156%), from €4,182 to €10,707
- Gross operating margin +€3,622
up €3,622 (+9.7%), from €37,394 to €41,016
- Depreciation +€1,035
up €1,035 (+21.2%), from €4,872 to €5,907
- Taxes +€941
up €941 (+13.9%), from €6,760 to €7,701
- Financial charges -€510
down €510 (-27.2%), from €1,876 to €1,366
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.
Derived cash bridge
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 | €102,909 | €73,927 | -€28,982 | -28.2% |
| Fixed assets | 21/28 | €27,720 | €32,786 | +€5,066 | +18.3% |
| Tangible fixed assets | 22/27 | €27,720 | €32,786 | +€5,066 | +18.3% |
| Plant, machinery and equipment | 23 | €3,360 | €1,568 | -€1,793 | -53.3% |
| Furniture and vehicles | 24 | €5,851 | €9,443 | +€3,593 | +61.4% |
| Other tangible fixed assets | 26 | €18,509 | €21,775 | +€3,266 | +17.6% |
| Current assets | 29/58 | €75,189 | €41,141 | -€34,048 | -45.3% |
| Amounts receivable within one year | 40/41 | €32,640 | €14,889 | -€17,750 | -54.4% |
| Trade receivables | 40 | €32,640 | €14,590 | -€18,050 | -55.3% |
| Other amounts receivable | 41 | - | €299 | +€299 | |
| Cash at bank and in hand | 54/58 | €39,926 | €23,454 | -€16,472 | -41.3% |
| Deferred charges and accrued income | 490/1 | €2,623 | €2,797 | +€174 | +6.6% |
| Total equity and liabilities | 10/49 | €102,909 | €73,927 | -€28,982 | -28.2% |
| Equity | 10/15 | €83,732 | €33,762 | -€49,969 | -59.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €78,732 | €28,762 | -€49,969 | -63.5% |
| Distributable reserves | 133 | €78,732 | €28,762 | -€49,969 | -63.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,177 | €40,164 | +€20,987 | +109% |
| Amounts payable within one year | 42/48 | €19,177 | €40,164 | +€20,987 | +109% |
| Trade debts | 44 | €2,412 | €2,385 | -€26 | -1.1% |
| Suppliers | 440/4 | €2,412 | €2,385 | -€26 | -1.1% |
| Taxes, remuneration and social security | 45 | €4,182 | €10,707 | +€6,525 | +156% |
| Taxes | 450/3 | €4,182 | €10,707 | +€6,525 | +156% |
| Other amounts payable | 47/48 | €12,583 | €27,072 | +€14,489 | +115% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,872 | €5,907 | +€1,035 | +21.2% |
| Other operating charges | 640/8 | €689 | €1,016 | +€328 | +47.6% |
| Gross operating margin | 9900 | €37,394 | €41,016 | +€3,622 | +9.7% |
| Operating profit (loss) | 9901 | €31,833 | €34,092 | +€2,259 | +7.1% |
| Financial income | 75/76B | €1 | €5 | +€4 | +357% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +357% |
| Financial charges | 65/66B | €1,876 | €1,366 | -€510 | -27.2% |
| Recurring financial charges | 65 | €1,876 | €1,366 | -€510 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €29,958 | €32,731 | +€2,773 | +9.3% |
| Income taxes | 67/77 | €6,760 | €7,701 | +€941 | +13.9% |
| Profit (loss) for the period | 9904 | €23,198 | €25,031 | +€1,832 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,198 | €25,031 | +€1,832 | +7.9% |
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 19 October 2026 via checked.be.