Still Point: 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.
Still Point
Largest movements
- Tangible fixed assets -€8,994
down €8,994 (-28.6%), from €31,432 to €22,437
of which Furniture and vehicles: -€7,188
- Receivables within one year +€1,773
up €1,773 (+300.3%), from €590 to €2,364
- Debts after one year -€7,109
down €7,109 (-35.1%), from €20,254 to €13,145
- Profit (loss) carried forward -€3,173
down €3,173 (-20.9%), from -€15,177 to -€18,350
- Tax, wage and social debts +€2,125
new in 2025: €2,125
- Other debts +€1,320
up €1,320 (+5.0%), from €26,625 to €27,945
- Gross operating margin +€8,639
up €8,639 (+381.5%), from €2,264 to €10,903
- Depreciation +€4,909
up €4,909 (+120.2%), from €4,085 to €8,994
- Other operating charges -€2,825
down €2,825 (-85.8%), from €3,291 to €466
- Financial charges +€2,542
up €2,542 (+559.2%), from €455 to €2,997
- Staff costs +€1,049
up €1,049 (+454.7%), from €231 to €1,279
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 | €63,853 | €57,229 | -€6,624 | -10.4% |
| Fixed assets | 21/28 | €31,432 | €22,437 | -€8,994 | -28.6% |
| Tangible fixed assets | 22/27 | €31,432 | €22,437 | -€8,994 | -28.6% |
| Plant, machinery and equipment | 23 | €4,960 | €3,153 | -€1,807 | -36.4% |
| Furniture and vehicles | 24 | €26,472 | €19,284 | -€7,188 | -27.2% |
| Current assets | 29/58 | €32,421 | €34,792 | +€2,371 | +7.3% |
| Amounts receivable within one year | 40/41 | €590 | €2,364 | +€1,773 | +300.3% |
| Trade receivables | 40 | €590 | €2,364 | +€1,773 | +300.3% |
| Cash at bank and in hand | 54/58 | €31,831 | €32,429 | +€598 | +1.9% |
| Total equity and liabilities | 10/49 | €63,853 | €57,229 | -€6,624 | -10.4% |
| Equity | 10/15 | €8,643 | €5,470 | -€3,173 | -36.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | - | €12,400 | +€12,400 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €11,420 | €11,420 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €9,560 | €9,560 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,177 | -€18,350 | -€3,173 | -20.9% |
| Amounts payable | 17/49 | €55,210 | €51,759 | -€3,450 | -6.2% |
| Amounts payable after more than one year | 17 | €20,254 | €13,145 | -€7,109 | -35.1% |
| Financial debts | 170/4 | €20,254 | €13,145 | -€7,109 | -35.1% |
| Amounts payable within one year | 42/48 | €34,956 | €38,614 | +€3,659 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €6,831 | €7,109 | +€278 | +4.1% |
| Trade debts | 44 | €1,500 | €1,435 | -€64 | -4.3% |
| Suppliers | 440/4 | €1,500 | €1,435 | -€64 | -4.3% |
| Taxes, remuneration and social security | 45 | - | €2,125 | +€2,125 | |
| Taxes | 450/3 | - | €2,125 | +€2,125 | |
| Other amounts payable | 47/48 | €26,625 | €27,945 | +€1,320 | +5.0% |
| Remuneration, social security and pensions | 62 | €231 | €1,279 | +€1,049 | +454.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,085 | €8,994 | +€4,909 | +120.2% |
| Other operating charges | 640/8 | €3,291 | €466 | -€2,825 | -85.8% |
| Gross operating margin | 9900 | €2,264 | €10,903 | +€8,639 | +381.5% |
| Operating profit (loss) | 9901 | -€5,342 | €163 | +€5,505 | |
| Financial income | 75/76B | €116 | €20 | -€97 | -83.1% |
| Recurring financial income | 75 | €116 | €20 | -€97 | -83.1% |
| Financial charges | 65/66B | €455 | €2,997 | +€2,542 | +559.2% |
| Recurring financial charges | 65 | €455 | €2,997 | +€2,542 | +559.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,681 | -€2,814 | +€2,867 | +50.5% |
| Income taxes | 67/77 | €114 | €360 | +€246 | +216.2% |
| Profit (loss) for the period | 9904 | -€5,794 | -€3,173 | +€2,621 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,794 | -€3,173 | +€2,621 | +45.2% |
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 9 October 2026 via checked.be.