Press Point.be: 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.
Press Point.be
Largest movements
- Cash +€3,539
up €3,539 (+39.9%), from €8,868 to €12,407
mainly Net result for the year (+€6,013) and Receivables within one year (+€3,522)
- Receivables within one year -€3,522
down €3,522 (-25.9%), from €13,612 to €10,090
of which Trade receivables: -€3,808
- Stocks and contracts -€2,545
down €2,545 (-100%), from €2,545 to €0
- Tangible fixed assets -€1,060
down €1,060 (-22.6%), from €4,684 to €3,623
- Trade debts -€8,138
down €8,138 (-82.2%), from €9,899 to €1,760
- Profit (loss) carried forward +€6,013
up €6,013 (+28.5%), from -€21,094 to -€15,081
- Other debts -€4,786
down €4,786 (-21.8%), from €21,965 to €17,179
- Tax, wage and social debts +€3,398
up €3,398 (+64.7%), from €5,253 to €8,651
of which Remuneration and social security: +€1,800
- Gross operating margin +€12,867
up €12,867, from -€1,543 to €11,324
- Taxes +€1,683
up €1,683 (+478%), from €352 to €2,035
- Depreciation +€648
up €648 (+39.3%), from €1,647 to €2,295
- Financial charges -€141
down €141 (-65.0%), from €217 to €76
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 | €31,309 | €27,809 | -€3,500 | -11.2% |
| Fixed assets | 21/28 | €4,684 | €3,623 | -€1,060 | -22.6% |
| Tangible fixed assets | 22/27 | €4,684 | €3,623 | -€1,060 | -22.6% |
| Furniture and vehicles | 24 | €4,684 | €3,623 | -€1,060 | -22.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €26,625 | €24,186 | -€2,440 | -9.2% |
| Stocks and contracts in progress | 3 | €2,545 | €0 | -€2,545 | -100% |
| Contracts in progress | 37 | €2,545 | €0 | -€2,545 | -100% |
| Amounts receivable within one year | 40/41 | €13,612 | €10,090 | -€3,522 | -25.9% |
| Trade receivables | 40 | €13,612 | €9,804 | -€3,808 | -28.0% |
| Other amounts receivable | 41 | €0 | €286 | +€286 | |
| Cash at bank and in hand | 54/58 | €8,868 | €12,407 | +€3,539 | +39.9% |
| Deferred charges and accrued income | 490/1 | €1,600 | €1,689 | +€89 | +5.6% |
| Total equity and liabilities | 10/49 | €31,309 | €27,809 | -€3,500 | -11.2% |
| Equity | 10/15 | -€5,894 | €119 | +€6,013 | |
| Contributions | 10/11 | €15,200 | €15,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,094 | -€15,081 | +€6,013 | +28.5% |
| Amounts payable | 17/49 | €37,203 | €27,689 | -€9,513 | -25.6% |
| Amounts payable within one year | 42/48 | €37,116 | €27,590 | -€9,526 | -25.7% |
| Trade debts | 44 | €9,899 | €1,760 | -€8,138 | -82.2% |
| Suppliers | 440/4 | €9,899 | €1,760 | -€8,138 | -82.2% |
| Taxes, remuneration and social security | 45 | €5,253 | €8,651 | +€3,398 | +64.7% |
| Taxes | 450/3 | €5,253 | €6,851 | +€1,598 | +30.4% |
| Remuneration and social security | 454/9 | €0 | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €21,965 | €17,179 | -€4,786 | -21.8% |
| Accrued charges and deferred income | 492/3 | €86 | €99 | +€13 | +15.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,647 | €2,295 | +€648 | +39.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €894 | €986 | +€92 | +10.2% |
| Gross operating margin | 9900 | -€1,543 | €11,324 | +€12,867 | |
| Operating profit (loss) | 9901 | -€4,085 | €8,043 | +€12,127 | |
| Financial income | 75/76B | €0 | €81 | +€81 | |
| Recurring financial income | 75 | €0 | €81 | +€81 | |
| Financial charges | 65/66B | €217 | €76 | -€141 | -65.0% |
| Recurring financial charges | 65 | €217 | €76 | -€141 | -65.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,302 | €8,048 | +€12,350 | |
| Income taxes | 67/77 | €352 | €2,035 | +€1,683 | +478% |
| Profit (loss) for the period | 9904 | -€4,654 | €6,013 | +€10,667 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,654 | €6,013 | +€10,667 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.