PointPlan: 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.
PointPlan
Largest movements
- Cash +€51,119
up €51,119 (+196.4%), from €26,032 to €77,151
mainly Receivables within one year (+€33,375) and Net result for the year (+€28,210)
- Receivables within one year -€33,375
down €33,375 (-39.2%), from €85,047 to €51,672
of which Other amounts receivable: -€30,363
- Reserves +€28,210
up €28,210 (+33.0%), from €85,552 to €113,762
- Tax, wage and social debts -€8,642
down €8,642 (-54.3%), from €15,908 to €7,266
- Trade debts -€2,659
down €2,659 (-86.8%), from €3,062 to €403
- Turnover +€80,860
new in 2025: €80,860
- Purchases and services +€40,472
new in 2025: €40,472
- Write-downs -€8,417
no longer reported in 2025 (was €8,417)
- Gross operating margin -€6,715
down €6,715 (-13.7%), from €48,970 to €42,255
- Other operating charges -€1,067
no longer reported in 2025 (was €1,067)
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 | €116,957 | €133,866 | +€16,909 | +14.5% |
| Fixed assets | 21/28 | €3,638 | €3,071 | -€567 | -15.6% |
| Tangible fixed assets | 22/27 | €3,638 | €3,071 | -€567 | -15.6% |
| Plant, machinery and equipment | 23 | €1,369 | €724 | -€645 | -47.1% |
| Furniture and vehicles | 24 | €2,269 | €2,347 | +€78 | +3.4% |
| Current assets | 29/58 | €113,319 | €130,795 | +€17,476 | +15.4% |
| Amounts receivable within one year | 40/41 | €85,047 | €51,672 | -€33,375 | -39.2% |
| Trade receivables | 40 | €11,173 | €8,161 | -€3,012 | -27.0% |
| Other amounts receivable | 41 | €73,874 | €43,511 | -€30,363 | -41.1% |
| Cash at bank and in hand | 54/58 | €26,032 | €77,151 | +€51,119 | +196.4% |
| Deferred charges and accrued income | 490/1 | €2,240 | €1,972 | -€268 | -12.0% |
| Total equity and liabilities | 10/49 | €116,957 | €133,866 | +€16,909 | +14.5% |
| Equity | 10/15 | €97,987 | €126,197 | +€28,210 | +28.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €85,552 | €113,762 | +€28,210 | +33.0% |
| Distributable reserves | 133 | €85,552 | €113,762 | +€28,210 | +33.0% |
| Profit (loss) carried forward | 14 | €35 | €35 | +€0 | +0.2% |
| Amounts payable | 17/49 | €18,970 | €7,669 | -€11,301 | -59.6% |
| Amounts payable within one year | 42/48 | €18,970 | €7,669 | -€11,301 | -59.6% |
| Trade debts | 44 | €3,062 | €403 | -€2,659 | -86.8% |
| Suppliers | 440/4 | €3,062 | €403 | -€2,659 | -86.8% |
| Taxes, remuneration and social security | 45 | €15,908 | €7,266 | -€8,642 | -54.3% |
| Taxes | 450/3 | €15,908 | €7,266 | -€8,642 | -54.3% |
| Turnover | 70 | - | €80,860 | +€80,860 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €40,472 | +€40,472 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,275 | €1,806 | +€531 | +41.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,417 | - | -€8,417 | |
| Other operating charges | 640/8 | €1,067 | - | -€1,067 | |
| Gross operating margin | 9900 | €48,970 | €42,255 | -€6,715 | -13.7% |
| Operating profit (loss) | 9901 | €38,211 | €40,448 | +€2,237 | +5.9% |
| Financial income | 75/76B | €1,103 | €2,004 | +€901 | +81.6% |
| Recurring financial income | 75 | €1,103 | €2,004 | +€901 | +81.6% |
| Financial charges | 65/66B | €109 | €94 | -€15 | -13.5% |
| Recurring financial charges | 65 | €109 | €94 | -€15 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €39,205 | €42,358 | +€3,153 | +8.0% |
| Income taxes | 67/77 | €13,865 | €14,147 | +€282 | +2.0% |
| Profit (loss) for the period | 9904 | €25,340 | €28,210 | +€2,870 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,340 | €28,210 | +€2,870 | +11.3% |
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 10 October 2026 via checked.be.