POINTURY: 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.
POINTURY
Largest movements
- Receivables within one year +€29,357
up €29,357 (+337.3%), from €8,703 to €38,061
of which Trade receivables: +€26,154
- Cash -€16,168
down €16,168 (-32.9%), from €49,084 to €32,916
mainly Other debts (-€39,129) and Receivables within one year (-€29,357)
- Tangible fixed assets -€6,563
down €6,563 (-16.4%), from €40,135 to €33,572
of which Furniture and vehicles: -€9,627
- Other debts -€39,129
down €39,129 (-91.2%), from €42,924 to €3,794
- Profit (loss) carried forward +€33,699
up €33,699 (+129.2%), from €26,083 to €59,782
- Trade debts +€19,378
up €19,378 (+621.6%), from €3,117 to €22,495
- Tax, wage and social debts -€7,061
down €7,061 (-98.1%), from €7,199 to €137
- Turnover +€55,552
up €55,552 (+43.3%), from €128,397 to €183,949
- Purchases and services +€35,446
up €35,446 (+37.7%), from €94,082 to €129,529
- Gross operating margin +€20,106
up €20,106 (+58.6%), from €34,315 to €54,421
- Taxes +€7,979
up €7,979 (+393.0%), from €2,030 to €10,009
- Staff costs -€5,855
down €5,855 (-99.0%), from €5,916 to €61
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 | €97,923 | €104,809 | +€6,886 | +7.0% |
| Fixed assets | 21/28 | €40,135 | €33,572 | -€6,563 | -16.4% |
| Tangible fixed assets | 22/27 | €40,135 | €33,572 | -€6,563 | -16.4% |
| Furniture and vehicles | 24 | €40,135 | €30,508 | -€9,627 | -24.0% |
| Other tangible fixed assets | 26 | - | €3,064 | +€3,064 | |
| Current assets | 29/58 | €57,787 | €71,237 | +€13,450 | +23.3% |
| Amounts receivable within one year | 40/41 | €8,703 | €38,061 | +€29,357 | +337.3% |
| Trade receivables | 40 | €8,682 | €34,835 | +€26,154 | +301.2% |
| Other amounts receivable | 41 | €21 | €3,225 | +€3,204 | +14956.3% |
| Cash at bank and in hand | 54/58 | €49,084 | €32,916 | -€16,168 | -32.9% |
| Deferred charges and accrued income | 490/1 | - | €260 | +€260 | |
| Total equity and liabilities | 10/49 | €97,923 | €104,809 | +€6,886 | +7.0% |
| Equity | 10/15 | €44,683 | €78,382 | +€33,699 | +75.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,083 | €59,782 | +€33,699 | +129.2% |
| Amounts payable | 17/49 | €53,240 | €26,427 | -€26,813 | -50.4% |
| Amounts payable within one year | 42/48 | €53,240 | €26,427 | -€26,813 | -50.4% |
| Trade debts | 44 | €3,117 | €22,495 | +€19,378 | +621.6% |
| Suppliers | 440/4 | €3,117 | €22,495 | +€19,378 | +621.6% |
| Taxes, remuneration and social security | 45 | €7,199 | €137 | -€7,061 | -98.1% |
| Taxes | 450/3 | €7,199 | €137 | -€7,061 | -98.1% |
| Other amounts payable | 47/48 | €42,924 | €3,794 | -€39,129 | -91.2% |
| Turnover | 70 | €128,397 | €183,949 | +€55,552 | +43.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €94,082 | €129,529 | +€35,446 | +37.7% |
| Remuneration, social security and pensions | 62 | €5,916 | €61 | -€5,855 | -99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,675 | €9,925 | +€4,251 | +74.9% |
| Other operating charges | 640/8 | €547 | €501 | -€46 | -8.4% |
| Gross operating margin | 9900 | €34,315 | €54,421 | +€20,106 | +58.6% |
| Operating profit (loss) | 9901 | €22,178 | €43,933 | +€21,756 | +98.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €174 | €223 | +€49 | +28.4% |
| Recurring financial charges | 65 | €174 | €223 | +€49 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | €22,004 | €43,710 | +€21,706 | +98.6% |
| Income taxes | 67/77 | €2,030 | €10,009 | +€7,979 | +393.0% |
| Profit (loss) for the period | 9904 | €19,973 | €33,701 | +€13,727 | +68.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,973 | €33,701 | +€13,727 | +68.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.