POINTECH: 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.
POINTECH
Largest movements
- Cash +€116,095
up €116,095 (+192.1%), from €60,433 to €176,528
mainly Net result for the year (+€305,529) and Other debts (+€165,878)
- Tangible fixed assets -€41,272
down €41,272 (-27.8%), from €148,631 to €107,359
of which Leasing and similar rights: -€28,496
- Stocks and contracts -€27,334
down €27,334 (-27.2%), from €100,476 to €73,142
of which Contracts in progress: -€27,334
- Receivables within one year -€18,005
down €18,005 (-3.8%), from €478,353 to €460,347
of which Trade receivables: -€48,503
- Intangible fixed assets -€13,370
down €13,370 (-41.8%), from €32,000 to €18,630
- Other debts +€165,878
up €165,878 (+62.5%), from €265,223 to €431,101
- Profit (loss) carried forward -€106,289
down €106,289 (-100.0%), from €106,289 to €0
- Debts after one year -€28,284
down €28,284 (-38.2%), from €74,107 to €45,823
- Tax, wage and social debts -€14,022
down €14,022 (-5.7%), from €246,137 to €232,116
of which Remuneration and social security: -€29,113
- Gross operating margin +€155,767
up €155,767 (+11.0%), from €1.4m to €1.6m
- Taxes +€28,840
up €28,840 (+59.2%), from €48,726 to €77,566
- Staff costs +€23,515
up €23,515 (+2.2%), from €1.1m to €1.1m
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 | €843,031 | €860,298 | +€17,267 | +2.0% |
| Fixed assets | 21/28 | €180,631 | €125,989 | -€54,642 | -30.3% |
| Intangible fixed assets | 21 | €32,000 | €18,630 | -€13,370 | -41.8% |
| Tangible fixed assets | 22/27 | €148,631 | €107,359 | -€41,272 | -27.8% |
| Plant, machinery and equipment | 23 | €25,827 | €18,500 | -€7,327 | -28.4% |
| Furniture and vehicles | 24 | €15,353 | €9,905 | -€5,449 | -35.5% |
| Leasing and similar rights | 25 | €107,450 | €78,954 | -€28,496 | -26.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €662,400 | €734,309 | +€71,910 | +10.9% |
| Stocks and contracts in progress | 3 | €100,476 | €73,142 | -€27,334 | -27.2% |
| Stocks | 30/36 | €19,051 | €19,051 | = | 0.0% |
| Contracts in progress | 37 | €81,425 | €54,091 | -€27,334 | -33.6% |
| Amounts receivable within one year | 40/41 | €478,353 | €460,347 | -€18,005 | -3.8% |
| Trade receivables | 40 | €477,943 | €429,440 | -€48,503 | -10.1% |
| Other amounts receivable | 41 | €410 | €30,907 | +€30,497 | +7447.1% |
| Current investments | 50/53 | €3,000 | €3,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €60,433 | €176,528 | +€116,095 | +192.1% |
| Deferred charges and accrued income | 490/1 | €20,138 | €21,292 | +€1,154 | +5.7% |
| Total equity and liabilities | 10/49 | €843,031 | €860,298 | +€17,267 | +2.0% |
| Equity | 10/15 | €128,289 | €23,313 | -€104,975 | -81.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,289 | €0 | -€106,289 | -100.0% |
| Investment grants | 15 | - | €1,313 | +€1,313 | |
| Amounts payable | 17/49 | €714,742 | €836,985 | +€122,243 | +17.1% |
| Amounts payable after more than one year | 17 | €74,107 | €45,823 | -€28,284 | -38.2% |
| Financial debts | 170/4 | €74,107 | €45,823 | -€28,284 | -38.2% |
| Amounts payable within one year | 42/48 | €640,514 | €791,072 | +€150,558 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | €27,797 | €28,734 | +€937 | +3.4% |
| Trade debts | 44 | €101,356 | €99,122 | -€2,235 | -2.2% |
| Suppliers | 440/4 | €101,356 | €95,582 | -€5,775 | -5.7% |
| Bills of exchange payable | 441 | €0 | €3,540 | +€3,540 | |
| Taxes, remuneration and social security | 45 | €246,137 | €232,116 | -€14,022 | -5.7% |
| Taxes | 450/3 | €106,093 | €121,185 | +€15,091 | +14.2% |
| Remuneration and social security | 454/9 | €140,044 | €110,931 | -€29,113 | -20.8% |
| Other amounts payable | 47/48 | €265,223 | €431,101 | +€165,878 | +62.5% |
| Accrued charges and deferred income | 492/3 | €121 | €90 | -€31 | -25.6% |
| Remuneration, social security and pensions | 62 | €1,073,528 | €1,097,043 | +€23,515 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,170 | €76,046 | +€13,877 | +22.3% |
| Other operating charges | 640/8 | €4,450 | €10,472 | +€6,022 | +135.3% |
| Gross operating margin | 9900 | €1,413,858 | €1,569,625 | +€155,767 | +11.0% |
| Operating profit (loss) | 9901 | €273,710 | €386,063 | +€112,353 | +41.0% |
| Financial income | 75/76B | €879 | €1,781 | +€902 | +102.6% |
| Recurring financial income | 75 | €879 | €1,781 | +€902 | +102.6% |
| Financial charges | 65/66B | €4,574 | €4,749 | +€175 | +3.8% |
| Recurring financial charges | 65 | €4,574 | €4,749 | +€175 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €270,015 | €383,095 | +€113,080 | +41.9% |
| Income taxes | 67/77 | €48,726 | €77,566 | +€28,840 | +59.2% |
| Profit (loss) for the period | 9904 | €221,289 | €305,529 | +€84,240 | +38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €221,289 | €305,529 | +€84,240 | +38.1% |
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 1 October 2026 via checked.be.