Pointt: 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.
Pointt
Largest movements
- Receivables within one year -€22,043
down €22,043 (-76.6%), from €28,774 to €6,731
of which Other amounts receivable: -€14,294
- Debts after one year -€64,320
down €64,320 (-11.0%), from €586,208 to €521,888
- Reserves +€22,180
up €22,180 (+9.5%), from €234,029 to €256,208
- Other debts +€18,019
up €18,019 (+17.0%), from €105,767 to €123,786
- Gross operating margin -€25,630
down €25,630 (-38.3%), from €66,848 to €41,218
- Write-downs -€11,449
down €11,449 (-100%), from €11,449 to €0
- Taxes -€3,565
down €3,565 (-40.6%), from €8,780 to €5,215
- Financial charges -€1,426
down €1,426 (-10.3%), from €13,837 to €12,411
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 | €1,383,107 | €1,359,921 | -€23,186 | -1.7% |
| Fixed assets | 21/28 | €1,345,593 | €1,348,593 | +€3,000 | +0.2% |
| Financial fixed assets | 28 | €1,345,593 | €1,348,593 | +€3,000 | +0.2% |
| Current assets | 29/58 | €37,514 | €11,328 | -€26,186 | -69.8% |
| Amounts receivable within one year | 40/41 | €28,774 | €6,731 | -€22,043 | -76.6% |
| Trade receivables | 40 | €7,749 | €0 | -€7,749 | -100% |
| Other amounts receivable | 41 | €21,025 | €6,731 | -€14,294 | -68.0% |
| Cash at bank and in hand | 54/58 | €6,166 | €43 | -€6,123 | -99.3% |
| Deferred charges and accrued income | 490/1 | €2,574 | €4,554 | +€1,980 | +76.9% |
| Total equity and liabilities | 10/49 | €1,383,107 | €1,359,921 | -€23,186 | -1.7% |
| Equity | 10/15 | €592,089 | €614,268 | +€22,180 | +3.7% |
| Contributions | 10/11 | €358,060 | €358,060 | = | 0.0% |
| Reserves | 13 | €234,029 | €256,208 | +€22,180 | +9.5% |
| Distributable reserves | 133 | €234,029 | €256,208 | +€22,180 | +9.5% |
| Amounts payable | 17/49 | €791,018 | €745,652 | -€45,366 | -5.7% |
| Amounts payable after more than one year | 17 | €586,208 | €521,888 | -€64,320 | -11.0% |
| Financial debts | 170/4 | €586,208 | €521,888 | -€64,320 | -11.0% |
| Amounts payable within one year | 42/48 | €203,810 | €222,764 | +€18,954 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €72,985 | €69,321 | -€3,664 | -5.0% |
| Trade debts | 44 | €186 | €189 | +€4 | +2.0% |
| Suppliers | 440/4 | €186 | €189 | +€4 | +2.0% |
| Advances received on contracts in progress | 46 | €6,400 | €0 | -€6,400 | -100% |
| Taxes, remuneration and social security | 45 | €18,472 | €29,468 | +€10,996 | +59.5% |
| Taxes | 450/3 | €5,972 | €6,968 | +€996 | +16.7% |
| Remuneration and social security | 454/9 | €12,500 | €22,500 | +€10,000 | +80.0% |
| Other amounts payable | 47/48 | €105,767 | €123,786 | +€18,019 | +17.0% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,449 | €0 | -€11,449 | -100% |
| Other operating charges | 640/8 | €1,294 | €1,412 | +€118 | +9.1% |
| Gross operating margin | 9900 | €66,848 | €41,218 | -€25,630 | -38.3% |
| Operating profit (loss) | 9901 | €54,105 | €39,806 | -€14,300 | -26.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €13,837 | €12,411 | -€1,426 | -10.3% |
| Recurring financial charges | 65 | €13,837 | €12,411 | -€1,426 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €40,269 | €27,395 | -€12,874 | -32.0% |
| Income taxes | 67/77 | €8,780 | €5,215 | -€3,565 | -40.6% |
| Profit (loss) for the period | 9904 | €31,489 | €22,180 | -€9,309 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,489 | €22,180 | -€9,309 | -29.6% |
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 21 October 2026 via checked.be.