POINTFREE: 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.
POINTFREE
Largest movements
- Receivables within one year +€20,071
up €20,071 (+30.3%), from €66,297 to €86,368
of which Trade receivables: +€22,655
- Tangible fixed assets -€16,089
down €16,089 (-18.7%), from €85,846 to €69,758
of which Furniture and vehicles: -€18,973
- Cash -€8,941
down €8,941 (-9.9%), from €90,643 to €81,702
mainly Contributions, distributions and other (-€155,952) and Receivables within one year (-€20,071)
- Debts after one year -€17,138
down €17,138 (-36.3%), from €47,248 to €30,110
- Other debts +€12,188
up €12,188 (+7.7%), from €159,162 to €171,350
- Tax, wage and social debts +€3,910
up €3,910 (+26.2%), from €14,906 to €18,816
- Trade debts -€3,850
down €3,850 (-64.5%), from €5,973 to €2,122
- Gross operating margin +€27,272
up €27,272 (+13.3%), from €205,780 to €233,052
- Taxes +€7,584
up €7,584 (+19.0%), from €39,964 to €47,548
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 | €245,199 | €240,369 | -€4,830 | -2.0% |
| Fixed assets | 21/28 | €85,846 | €69,758 | -€16,089 | -18.7% |
| Tangible fixed assets | 22/27 | €85,846 | €69,758 | -€16,089 | -18.7% |
| Plant, machinery and equipment | 23 | €1,030 | €3,914 | +€2,884 | +280.0% |
| Furniture and vehicles | 24 | €83,625 | €64,652 | -€18,973 | -22.7% |
| Other tangible fixed assets | 26 | €1,192 | €1,192 | = | 0.0% |
| Current assets | 29/58 | €159,353 | €170,611 | +€11,258 | +7.1% |
| Amounts receivable within one year | 40/41 | €66,297 | €86,368 | +€20,071 | +30.3% |
| Trade receivables | 40 | €61,261 | €83,916 | +€22,655 | +37.0% |
| Other amounts receivable | 41 | €5,036 | €2,452 | -€2,584 | -51.3% |
| Cash at bank and in hand | 54/58 | €90,643 | €81,702 | -€8,941 | -9.9% |
| Deferred charges and accrued income | 490/1 | €2,412 | €2,541 | +€129 | +5.3% |
| Total equity and liabilities | 10/49 | €245,199 | €240,369 | -€4,830 | -2.0% |
| Equity | 10/15 | €1 | €1 | = | 0.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Amounts payable | 17/49 | €245,198 | €240,368 | -€4,830 | -2.0% |
| Amounts payable after more than one year | 17 | €47,248 | €30,110 | -€17,138 | -36.3% |
| Financial debts | 170/4 | €47,248 | €30,110 | -€17,138 | -36.3% |
| Amounts payable within one year | 42/48 | €196,516 | €209,427 | +€12,910 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €16,476 | €17,138 | +€663 | +4.0% |
| Trade debts | 44 | €5,973 | €2,122 | -€3,850 | -64.5% |
| Suppliers | 440/4 | €5,973 | €2,122 | -€3,850 | -64.5% |
| Taxes, remuneration and social security | 45 | €14,906 | €18,816 | +€3,910 | +26.2% |
| Taxes | 450/3 | €14,906 | €18,816 | +€3,910 | +26.2% |
| Other amounts payable | 47/48 | €159,162 | €171,350 | +€12,188 | +7.7% |
| Accrued charges and deferred income | 492/3 | €1,433 | €831 | -€602 | -42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,801 | €25,859 | -€942 | -3.5% |
| Other operating charges | 640/8 | €619 | €585 | -€34 | -5.4% |
| Gross operating margin | 9900 | €205,780 | €233,052 | +€27,272 | +13.3% |
| Operating profit (loss) | 9901 | €178,360 | €206,608 | +€28,248 | +15.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,542 | €3,108 | -€1,435 | -31.6% |
| Recurring financial charges | 65 | €4,542 | €3,108 | -€1,435 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €173,817 | €203,500 | +€29,683 | +17.1% |
| Income taxes | 67/77 | €39,964 | €47,548 | +€7,584 | +19.0% |
| Profit (loss) for the period | 9904 | €133,853 | €155,952 | +€22,099 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €133,853 | €155,952 | +€22,099 | +16.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.