POINTALARM: 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.
POINTALARM
Largest movements
- Receivables within one year +€58,992
up €58,992 (+1,116%), from €5,285 to €64,277
of which Trade receivables: +€34,854
- Stocks and contracts -€5,195
down €5,195 (-49.8%), from €10,425 to €5,230
- Other debts +€17,708
up €17,708 (+21.4%), from €82,724 to €100,432
- Trade debts +€15,554
up €15,554 (+68.9%), from €22,590 to €38,143
- Tax, wage and social debts +€14,409
up €14,409 (+183%), from €7,867 to €22,276
of which Remuneration and social security: +€12,450
- Current portion of long-term debt +€7,475
up €7,475 (+32.3%), from €23,122 to €30,598
- Gross operating margin +€7,864
up €7,864 (+25.8%), from €30,532 to €38,397
- Other operating charges +€7,266
up €7,266 (+592%), from €1,228 to €8,494
- Depreciation +€1,937
up €1,937 (+10.3%), from €18,732 to €20,670
- Taxes -€1,386
down €1,386 (-70.3%), from €1,970 to €584
- Financial charges +€1,266
up €1,266 (+21.6%), from €5,867 to €7,133
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 | €279,221 | €334,115 | +€54,894 | +19.7% |
| Fixed assets | 21/28 | €259,237 | €257,942 | -€1,295 | -0.5% |
| Tangible fixed assets | 22/27 | €259,237 | €257,942 | -€1,295 | -0.5% |
| Land and buildings | 22 | €257,027 | €240,505 | -€16,522 | -6.4% |
| Plant, machinery and equipment | 23 | - | €17,437 | +€17,437 | |
| Furniture and vehicles | 24 | €2,210 | - | -€2,210 | |
| Current assets | 29/58 | €19,983 | €76,173 | +€56,189 | +281% |
| Stocks and contracts in progress | 3 | €10,425 | €5,230 | -€5,195 | -49.8% |
| Stocks | 30/36 | €10,425 | €5,230 | -€5,195 | -49.8% |
| Amounts receivable within one year | 40/41 | €5,285 | €64,277 | +€58,992 | +1,116% |
| Trade receivables | 40 | €2,934 | €37,788 | +€34,854 | +1,188% |
| Other amounts receivable | 41 | €2,352 | €26,490 | +€24,138 | +1,026% |
| Cash at bank and in hand | 54/58 | €3,633 | €5,280 | +€1,646 | +45.3% |
| Deferred charges and accrued income | 490/1 | €640 | €1,386 | +€746 | +117% |
| Total equity and liabilities | 10/49 | €279,221 | €334,115 | +€54,894 | +19.7% |
| Equity | 10/15 | €59,070 | €60,597 | +€1,527 | +2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €46,160 | €46,160 | = | 0.0% |
| Non-distributable reserves | 130/1 | €42,228 | €42,228 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €40,368 | €40,368 | = | 0.0% |
| Distributable reserves | 133 | €3,932 | €3,932 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,710 | €8,237 | +€1,527 | +22.8% |
| Amounts payable | 17/49 | €220,151 | €273,518 | +€53,367 | +24.2% |
| Amounts payable after more than one year | 17 | €83,847 | €82,068 | -€1,779 | -2.1% |
| Financial debts | 170/4 | €83,847 | €82,068 | -€1,779 | -2.1% |
| Amounts payable within one year | 42/48 | €136,303 | €191,449 | +€55,146 | +40.5% |
| Current portion of amounts payable after more than one year | 42 | €23,122 | €30,598 | +€7,475 | +32.3% |
| Trade debts | 44 | €22,590 | €38,143 | +€15,554 | +68.9% |
| Suppliers | 440/4 | €22,590 | €38,143 | +€15,554 | +68.9% |
| Taxes, remuneration and social security | 45 | €7,867 | €22,276 | +€14,409 | +183% |
| Taxes | 450/3 | €7,867 | €9,826 | +€1,959 | +24.9% |
| Remuneration and social security | 454/9 | - | €12,450 | +€12,450 | |
| Other amounts payable | 47/48 | €82,724 | €100,432 | +€17,708 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,732 | €20,670 | +€1,937 | +10.3% |
| Other operating charges | 640/8 | €1,228 | €8,494 | +€7,266 | +592% |
| Non-recurring operating charges | 66A | €16 | - | -€16 | |
| Gross operating margin | 9900 | €30,532 | €38,397 | +€7,864 | +25.8% |
| Operating profit (loss) | 9901 | €10,556 | €9,233 | -€1,324 | -12.5% |
| Financial income | 75/76B | €7 | €12 | +€5 | +76.4% |
| Recurring financial income | 75 | €7 | €12 | +€5 | +76.4% |
| Financial charges | 65/66B | €5,867 | €7,133 | +€1,266 | +21.6% |
| Recurring financial charges | 65 | €5,867 | €7,133 | +€1,266 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | €4,696 | €2,112 | -€2,584 | -55.0% |
| Income taxes | 67/77 | €1,970 | €584 | -€1,386 | -70.3% |
| Profit (loss) for the period | 9904 | €2,725 | €1,527 | -€1,198 | -44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,725 | €1,527 | -€1,198 | -44.0% |
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 13 October 2026 via checked.be.