POINTUP INC.: 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.
POINTUP INC.
Largest movements
- Cash +€37,693
up €37,693 (+70.8%), from €53,240 to €90,933
mainly Net result for the year (+€24,592) and Receivables within one year (+€10,890)
- Receivables within one year -€10,890
down €10,890 (-100.0%), from €10,890 to €0
- Reserves +€24,592
up €24,592 (+57.0%), from €43,122 to €67,713
- Tax, wage and social debts +€2,463
up €2,463 (+13.7%), from €18,034 to €20,497
- Gross operating margin -€23,379
down €23,379 (-42.8%), from €54,658 to €31,278
- Taxes -€4,682
down €4,682 (-42.6%), from €10,986 to €6,303
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 | €64,130 | €90,933 | +€26,803 | +41.8% |
| Current assets | 29/58 | €64,130 | €90,933 | +€26,803 | +41.8% |
| Amounts receivable within one year | 40/41 | €10,890 | €0 | -€10,890 | -100.0% |
| Trade receivables | 40 | €10,890 | €0 | -€10,890 | -100.0% |
| Cash at bank and in hand | 54/58 | €53,240 | €90,933 | +€37,693 | +70.8% |
| Total equity and liabilities | 10/49 | €64,130 | €90,933 | +€26,803 | +41.8% |
| Equity | 10/15 | €45,122 | €69,713 | +€24,592 | +54.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €43,122 | €67,713 | +€24,592 | +57.0% |
| Distributable reserves | 133 | €43,122 | €67,713 | +€24,592 | +57.0% |
| Amounts payable | 17/49 | €19,008 | €21,220 | +€2,212 | +11.6% |
| Amounts payable within one year | 42/48 | €19,008 | €21,220 | +€2,212 | +11.6% |
| Trade debts | 44 | €258 | €13 | -€246 | -95.1% |
| Suppliers | 440/4 | €258 | €13 | -€246 | -95.1% |
| Taxes, remuneration and social security | 45 | €18,034 | €20,497 | +€2,463 | +13.7% |
| Taxes | 450/3 | €18,034 | €20,497 | +€2,463 | +13.7% |
| Other amounts payable | 47/48 | €716 | €710 | -€6 | -0.9% |
| Other operating charges | 640/8 | €426 | €186 | -€241 | -56.5% |
| Gross operating margin | 9900 | €54,658 | €31,278 | -€23,379 | -42.8% |
| Operating profit (loss) | 9901 | €54,231 | €31,093 | -€23,139 | -42.7% |
| Financial income | 75/76B | €16 | €14 | -€1 | -9.1% |
| Recurring financial income | 75 | €16 | €14 | -€1 | -9.1% |
| Financial charges | 65/66B | €140 | €212 | +€72 | +51.5% |
| Recurring financial charges | 65 | €140 | €212 | +€72 | +51.5% |
| Profit (loss) for the period before taxes | 9903 | €54,107 | €30,895 | -€23,212 | -42.9% |
| Income taxes | 67/77 | €10,986 | €6,303 | -€4,682 | -42.6% |
| Profit (loss) for the period | 9904 | €43,122 | €24,592 | -€18,530 | -43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,122 | €24,592 | -€18,530 | -43.0% |
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 9 October 2026 via checked.be.