POINTWAVE: 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.
POINTWAVE
Largest movements
- Receivables within one year -€6,098
down €6,098 (-17.9%), from €34,125 to €28,027
of which Other amounts receivable: -€6,742
- Cash +€740
up €740 (+4473.2%), from €17 to €756
mainly Receivables within one year (+€6,098) and Tax, wage and social debts (+€75)
- Profit (loss) carried forward -€5,447
down €5,447 (-48.8%), from €11,172 to €5,725
- Gross operating margin -€3,257
down €3,257 (-218.3%), from -€1,492 to -€4,748
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 | €34,142 | €28,783 | -€5,358 | -15.7% |
| Current assets | 29/58 | €34,142 | €28,783 | -€5,358 | -15.7% |
| Amounts receivable within one year | 40/41 | €34,125 | €28,027 | -€6,098 | -17.9% |
| Trade receivables | 40 | - | €644 | +€644 | |
| Other amounts receivable | 41 | €34,125 | €27,383 | -€6,742 | -19.8% |
| Cash at bank and in hand | 54/58 | €17 | €756 | +€740 | +4473.2% |
| Total equity and liabilities | 10/49 | €34,142 | €28,783 | -€5,358 | -15.7% |
| Equity | 10/15 | €34,142 | €28,695 | -€5,447 | -16.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €4,377 | €4,377 | = | 0.0% |
| Distributable reserves | 133 | €4,377 | €4,377 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,172 | €5,725 | -€5,447 | -48.8% |
| Amounts payable | 17/49 | - | €88 | +€88 | |
| Amounts payable within one year | 42/48 | - | €88 | +€88 | |
| Trade debts | 44 | - | €13 | +€13 | |
| Suppliers | 440/4 | - | €13 | +€13 | |
| Taxes, remuneration and social security | 45 | - | €75 | +€75 | |
| Taxes | 450/3 | - | €75 | +€75 | |
| Other operating charges | 640/8 | €585 | €605 | +€20 | +3.5% |
| Gross operating margin | 9900 | -€1,492 | -€4,748 | -€3,257 | -218.3% |
| Operating profit (loss) | 9901 | -€2,077 | -€5,353 | -€3,277 | -157.8% |
| Financial charges | 65/66B | €80 | €94 | +€13 | +16.7% |
| Recurring financial charges | 65 | €80 | €94 | +€13 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,157 | -€5,447 | -€3,290 | -152.6% |
| Profit (loss) for the period | 9904 | -€2,157 | -€5,447 | -€3,290 | -152.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,157 | -€5,447 | -€3,290 | -152.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.