POINTFOSSES: what changed
POINTFOSSES
Largest movements
- Receivables within one year +€1.7m
up €1.7m (+808%), from €206,897 to €1.9m
of which Other amounts receivable: +€1.6m
- Stocks and contracts -€290,831
no longer reported in 2026 (was €290,831)
- Cash +€225,280
up €225,280 (+1,555%), from €14,488 to €239,768
mainly Trade debts (+€712,582) and Contributions, distributions and other (+€667,348)
- Tangible fixed assets +€214,113
up €214,113 (+269%), from €79,690 to €293,803
of which Other tangible fixed assets: +€201,934
- Intangible fixed assets +€196,494
new in 2026: €196,494
- Trade debts +€712,582
up €712,582 (+16,723%), from €4,261 to €716,843
- Profit (loss) carried forward +€600,719
up €600,719 (+667%), from €90,006 to €690,725
- Tax, wage and social debts +€584,910
up €584,910 (+368%), from €159,060 to €743,970
of which Taxes: +€436,270
- Reserves +€304,912
up €304,912 (+657%), from €46,378 to €351,290
of which Tax-exempt reserves: +€228,413
- Short-term financial debts -€250,000
no longer reported in 2026 (was €250,000)
- Gross operating margin +€1.2m
up €1.2m (+165%), from €721,671 to €1.9m
- Staff costs +€943,464
up €943,464 (+338%), from €279,271 to €1.2m
- Other operating charges +€175,049
up €175,049 (+391%), from €44,727 to €219,776
- Depreciation +€75,735
up €75,735 (+97.0%), from €78,090 to €153,825
- Taxes -€28,959
down €28,959 (-62.2%), from €46,536 to €17,577
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €601,906 | €2,620,429 | +€2.0m | +335% |
| Fixed assets | 21/28 | €89,690 | €500,297 | +€410,607 | +458% |
| Intangible fixed assets | 21 | - | €196,494 | +€196,494 | |
| Tangible fixed assets | 22/27 | €79,690 | €293,803 | +€214,113 | +269% |
| Plant, machinery and equipment | 23 | €26,794 | €42,726 | +€15,932 | +59.5% |
| Furniture and vehicles | 24 | €2,122 | €1,981 | -€141 | -6.6% |
| Other tangible fixed assets | 26 | €47,162 | €249,096 | +€201,934 | +428% |
| Assets under construction and advance payments | 27 | €3,612 | - | -€3,612 | |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €512,216 | €2,120,132 | +€1.6m | +314% |
| Amounts receivable after more than one year | 29 | - | €759 | +€759 | |
| Other amounts receivable | 291 | - | €759 | +€759 | |
| Stocks and contracts in progress | 3 | €290,831 | - | -€290,831 | |
| Stocks | 30/36 | €290,831 | - | -€290,831 | |
| Amounts receivable within one year | 40/41 | €206,897 | €1,879,605 | +€1.7m | +808% |
| Trade receivables | 40 | - | €68,577 | +€68,577 | |
| Other amounts receivable | 41 | €206,897 | €1,811,028 | +€1.6m | +775% |
| Cash at bank and in hand | 54/58 | €14,488 | €239,768 | +€225,280 | +1,555% |
| Total equity and liabilities | 10/49 | €601,906 | €2,620,429 | +€2.0m | +335% |
| Equity | 10/15 | €154,934 | €1,124,314 | +€969,380 | +626% |
| Contributions | 10/11 | €18,550 | €82,299 | +€63,749 | +344% |
| Reserves | 13 | €46,378 | €351,290 | +€304,912 | +657% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €228,413 | +€228,413 | |
| Distributable reserves | 133 | €44,523 | €121,022 | +€76,499 | +172% |
| Profit (loss) carried forward | 14 | €90,006 | €690,725 | +€600,719 | +667% |
| Amounts payable | 17/49 | €446,972 | €1,496,115 | +€1.0m | +235% |
| Amounts payable within one year | 42/48 | €445,506 | €1,496,115 | +€1.1m | +236% |
| Financial debts | 43 | €250,000 | - | -€250,000 | |
| Credit institutions | 430/8 | €250,000 | - | -€250,000 | |
| Trade debts | 44 | €4,261 | €716,843 | +€712,582 | +16,723% |
| Suppliers | 440/4 | €4,261 | €716,843 | +€712,582 | +16,723% |
| Taxes, remuneration and social security | 45 | €159,060 | €743,970 | +€584,910 | +368% |
| Taxes | 450/3 | €104,232 | €540,502 | +€436,270 | +419% |
| Remuneration and social security | 454/9 | €54,828 | €203,468 | +€148,640 | +271% |
| Other amounts payable | 47/48 | €32,185 | €35,302 | +€3,117 | +9.7% |
| Accrued charges and deferred income | 492/3 | €1,466 | - | -€1,466 | |
| Non-recurring operating income | 76A | €5,000 | - | -€5,000 | |
| Remuneration, social security and pensions | 62 | €279,271 | €1,222,735 | +€943,464 | +338% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,090 | €153,825 | +€75,735 | +97.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,666 | - | -€6,666 | |
| Other operating charges | 640/8 | €44,727 | €219,776 | +€175,049 | +391% |
| Non-recurring operating charges | 66A | - | €9,462 | +€9,462 | |
| Gross operating margin | 9900 | €721,671 | €1,912,733 | +€1.2m | +165% |
| Operating profit (loss) | 9901 | €312,917 | €306,935 | -€5,982 | -1.9% |
| Financial income | 75/76B | €1,236 | €24,504 | +€23,268 | +1,883% |
| Recurring financial income | 75 | €1,236 | €24,504 | +€23,268 | +1,883% |
| Financial charges | 65/66B | €18,036 | €11,830 | -€6,206 | -34.4% |
| Recurring financial charges | 65 | €18,036 | €11,830 | -€6,206 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €296,117 | €319,609 | +€23,492 | +7.9% |
| Income taxes | 67/77 | €46,536 | €17,577 | -€28,959 | -62.2% |
| Profit (loss) for the period | 9904 | €249,581 | €302,032 | +€52,451 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €249,581 | €302,032 | +€52,451 | +21.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.