SHIFTPOINT CONSULTING: 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.
SHIFTPOINT CONSULTING
Largest movements
- Cash +€78,128
up €78,128 (+1325.4%), from €5,895 to €84,023
mainly Net result for the year (+€73,261) and Tax, wage and social debts (+€32,264)
- Receivables within one year +€25,932
up €25,932, from €0 to €25,932
of which Trade receivables: +€25,932
- Profit (loss) carried forward +€72,428
up €72,428, from -€1,898 to €70,530
- Tax, wage and social debts +€32,264
new in 2025: €32,264
- Other debts -€2,167
down €2,167 (-72.2%), from €3,000 to €833
- Short-term financial debts +€1,849
new in 2025: €1,849
- Gross operating margin +€103,668
up €103,668, from -€1,623 to €102,045
- Purchases and services +€91,352
up €91,352 (+5628.4%), from €1,623 to €92,975
- Taxes +€20,916
new in 2025: €20,916
- Other operating charges +€7,231
up €7,231 (+2632.2%), from €275 to €7,505
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 | €5,895 | €110,468 | +€104,573 | +1774.1% |
| Fixed assets | 21/28 | - | €347 | +€347 | |
| Tangible fixed assets | 22/27 | - | €347 | +€347 | |
| Furniture and vehicles | 24 | - | €347 | +€347 | |
| Current assets | 29/58 | €5,895 | €110,121 | +€104,227 | +1768.2% |
| Amounts receivable within one year | 40/41 | €0 | €25,932 | +€25,932 | |
| Trade receivables | 40 | - | €25,932 | +€25,932 | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €5,895 | €84,023 | +€78,128 | +1325.4% |
| Deferred charges and accrued income | 490/1 | - | €167 | +€167 | |
| Total equity and liabilities | 10/49 | €5,895 | €110,468 | +€104,573 | +1774.1% |
| Equity | 10/15 | €1,102 | €73,530 | +€72,428 | +6571.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,898 | €70,530 | +€72,428 | |
| Amounts payable | 17/49 | €4,792 | €36,938 | +€32,146 | +670.8% |
| Amounts payable within one year | 42/48 | €4,792 | €36,938 | +€32,146 | +670.8% |
| Financial debts | 43 | - | €1,849 | +€1,849 | |
| Credit institutions | 430/8 | - | €1,849 | +€1,849 | |
| Trade debts | 44 | €1,792 | €1,992 | +€200 | +11.1% |
| Suppliers | 440/4 | €1,792 | €1,992 | +€200 | +11.1% |
| Taxes, remuneration and social security | 45 | - | €32,264 | +€32,264 | |
| Taxes | 450/3 | - | €32,264 | +€32,264 | |
| Other amounts payable | 47/48 | €3,000 | €833 | -€2,167 | -72.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,623 | €92,975 | +€91,352 | +5628.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €292 | +€292 | |
| Other operating charges | 640/8 | €275 | €7,505 | +€7,231 | +2632.2% |
| Gross operating margin | 9900 | -€1,623 | €102,045 | +€103,668 | |
| Operating profit (loss) | 9901 | -€1,898 | €94,247 | +€96,145 | |
| Financial charges | 65/66B | - | €71 | +€71 | |
| Recurring financial charges | 65 | - | €71 | +€71 | |
| Profit (loss) for the period before taxes | 9903 | -€1,898 | €94,177 | +€96,075 | |
| Income taxes | 67/77 | - | €20,916 | +€20,916 | |
| Profit (loss) for the period | 9904 | -€1,898 | €73,261 | +€75,158 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,898 | €73,261 | +€75,158 |
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 1 October 2026 via checked.be.