SET POINT INTERNATIONAL: 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.
SET POINT INTERNATIONAL
Largest movements
- Cash +€42,315
up €42,315 (+51.4%), from €82,274 to €124,589
mainly Trade debts (+€29,245) and Net result for the year (+€18,663)
- Receivables within one year +€12,638
up €12,638 (+22.1%), from €57,158 to €69,796
of which Trade receivables: +€11,751
- Tangible fixed assets -€6,569
down €6,569 (-6.0%), from €110,128 to €103,559
of which Land and buildings: -€5,730
- Trade debts +€29,245
up €29,245 (+32.2%), from €90,731 to €119,976
- Profit (loss) carried forward +€18,663
up €18,663 (+26.3%), from €70,909 to €89,571
- Other operating charges -€10,678
down €10,678 (-74.0%), from €14,435 to €3,757
- Gross operating margin +€6,449
up €6,449 (+25.7%), from €25,059 to €31,507
- Depreciation -€1,249
down €1,249 (-16.0%), from €7,818 to €6,569
- Taxes -€625
down €625 (-20.6%), from €3,036 to €2,412
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 | €250,038 | €297,945 | +€47,908 | +19.2% |
| Fixed assets | 21/28 | €110,128 | €103,559 | -€6,569 | -6.0% |
| Tangible fixed assets | 22/27 | €110,128 | €103,559 | -€6,569 | -6.0% |
| Land and buildings | 22 | €92,105 | €86,375 | -€5,730 | -6.2% |
| Leasing and similar rights | 25 | €9,771 | €9,771 | = | 0.0% |
| Other tangible fixed assets | 26 | €8,253 | €7,414 | -€839 | -10.2% |
| Current assets | 29/58 | €139,909 | €194,386 | +€54,477 | +38.9% |
| Amounts receivable within one year | 40/41 | €57,158 | €69,796 | +€12,638 | +22.1% |
| Trade receivables | 40 | €51,272 | €63,023 | +€11,751 | +22.9% |
| Other amounts receivable | 41 | €5,886 | €6,773 | +€887 | +15.1% |
| Cash at bank and in hand | 54/58 | €82,274 | €124,589 | +€42,315 | +51.4% |
| Deferred charges and accrued income | 490/1 | €477 | - | -€477 | |
| Total equity and liabilities | 10/49 | €250,038 | €297,945 | +€47,908 | +19.2% |
| Equity | 10/15 | €91,360 | €110,022 | +€18,663 | +20.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,909 | €89,571 | +€18,663 | +26.3% |
| Amounts payable | 17/49 | €158,678 | €187,923 | +€29,245 | +18.4% |
| Amounts payable within one year | 42/48 | €158,678 | €187,923 | +€29,245 | +18.4% |
| Trade debts | 44 | €90,731 | €119,976 | +€29,245 | +32.2% |
| Suppliers | 440/4 | €90,731 | €119,976 | +€29,245 | +32.2% |
| Other amounts payable | 47/48 | €67,947 | €67,947 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,818 | €6,569 | -€1,249 | -16.0% |
| Other operating charges | 640/8 | €14,435 | €3,757 | -€10,678 | -74.0% |
| Gross operating margin | 9900 | €25,059 | €31,507 | +€6,449 | +25.7% |
| Operating profit (loss) | 9901 | €2,806 | €21,181 | +€18,376 | +655% |
| Financial charges | 65/66B | €106 | €107 | +€1 | +1.3% |
| Recurring financial charges | 65 | €106 | €107 | +€1 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €2,700 | €21,074 | +€18,375 | +681% |
| Income taxes | 67/77 | €3,036 | €2,412 | -€625 | -20.6% |
| Profit (loss) for the period | 9904 | -€337 | €18,663 | +€18,999 | |
| Profit (loss) for the period to be appropriated | 9905 | -€337 | €18,663 | +€18,999 |
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 23 October 2026 via checked.be.