POINTR: 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.
POINTR
Largest movements
- Cash -€32,376
down €32,376 (-70.2%), from €46,098 to €13,723
mainly Net result for the year (-€13,139) and Receivables within one year (-€10,259)
- Receivables within one year +€10,259
up €10,259 (+63.2%), from €16,236 to €26,494
of which Other amounts receivable: +€11,392
- Tangible fixed assets -€7,080
down €7,080 (-54.4%), from €13,027 to €5,947
- Profit (loss) carried forward -€13,139
down €13,139 (-115%), from -€11,388 to -€24,527
- Tax, wage and social debts -€8,782
down €8,782 (-98.9%), from €8,882 to €100
- Current portion of long-term debt -€6,929
no longer reported in 2025 (was €6,929)
- Gross operating margin -€1,106
down €1,106 (-26.5%), from -€4,170 to -€5,276
- Financial charges -€933
down €933 (-76.8%), from €1,214 to €282
- Depreciation -€183
down €183 (-2.5%), from €7,263 to €7,080
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 | €76,597 | €47,388 | -€29,209 | -38.1% |
| Fixed assets | 21/28 | €13,027 | €5,947 | -€7,080 | -54.4% |
| Tangible fixed assets | 22/27 | €13,027 | €5,947 | -€7,080 | -54.4% |
| Furniture and vehicles | 24 | €13,027 | €5,947 | -€7,080 | -54.4% |
| Current assets | 29/58 | €63,570 | €41,441 | -€22,129 | -34.8% |
| Amounts receivable within one year | 40/41 | €16,236 | €26,494 | +€10,259 | +63.2% |
| Trade receivables | 40 | €3,150 | €2,017 | -€1,133 | -36.0% |
| Other amounts receivable | 41 | €13,086 | €24,478 | +€11,392 | +87.1% |
| Cash at bank and in hand | 54/58 | €46,098 | €13,723 | -€32,376 | -70.2% |
| Deferred charges and accrued income | 490/1 | €1,236 | €1,224 | -€12 | -1.0% |
| Total equity and liabilities | 10/49 | €76,597 | €47,388 | -€29,209 | -38.1% |
| Equity | 10/15 | €58,612 | €45,473 | -€13,139 | -22.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €66,000 | €66,000 | = | 0.0% |
| Distributable reserves | 133 | €66,000 | €66,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,388 | -€24,527 | -€13,139 | -115% |
| Amounts payable | 17/49 | €17,985 | €1,915 | -€16,070 | -89.4% |
| Amounts payable within one year | 42/48 | €17,919 | €1,848 | -€16,071 | -89.7% |
| Current portion of amounts payable after more than one year | 42 | €6,929 | - | -€6,929 | |
| Trade debts | 44 | €2,108 | €1,748 | -€360 | -17.1% |
| Suppliers | 440/4 | €2,108 | €1,748 | -€360 | -17.1% |
| Taxes, remuneration and social security | 45 | €8,882 | €100 | -€8,782 | -98.9% |
| Taxes | 450/3 | €8,882 | €100 | -€8,782 | -98.9% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,263 | €7,080 | -€183 | -2.5% |
| Other operating charges | 640/8 | €389 | €401 | +€12 | +3.1% |
| Gross operating margin | 9900 | -€4,170 | -€5,276 | -€1,106 | -26.5% |
| Operating profit (loss) | 9901 | -€11,822 | -€12,758 | -€935 | -7.9% |
| Financial charges | 65/66B | €1,214 | €282 | -€933 | -76.8% |
| Recurring financial charges | 65 | €1,214 | €282 | -€933 | -76.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,037 | -€13,039 | -€2 | 0.0% |
| Income taxes | 67/77 | €69 | €100 | +€31 | +44.1% |
| Profit (loss) for the period | 9904 | -€13,106 | -€13,139 | -€33 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,106 | -€13,139 | -€33 | -0.2% |
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 23 October 2026 via checked.be.