To The Point Label: 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.
To The Point Label
Largest movements
- Cash +€76,571
up €76,571 (+76.7%), from €99,825 to €176,397
mainly Trade debts (+€64,974) and Net result for the year (+€11,717)
- Trade debts +€64,974
up €64,974 (+525%), from €12,374 to €77,348
- Reserves +€11,717
up €11,717 (+41.6%), from €28,169 to €39,886
of which Distributable reserves: +€11,717
- Gross operating margin +€25,131
up €25,131, from -€12,976 to €12,155
- Taxes +€258
no longer reported in 2025 (was -€258)
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 | €102,043 | €178,734 | +€76,691 | +75.2% |
| Current assets | 29/58 | €102,043 | €178,734 | +€76,691 | +75.2% |
| Stocks and contracts in progress | 3 | €500 | €500 | = | 0.0% |
| Stocks | 30/36 | €500 | €500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,718 | €1,837 | +€120 | +7.0% |
| Trade receivables | 40 | €1,338 | €1,041 | -€297 | -22.2% |
| Other amounts receivable | 41 | €380 | €797 | +€417 | +110% |
| Cash at bank and in hand | 54/58 | €99,825 | €176,397 | +€76,571 | +76.7% |
| Total equity and liabilities | 10/49 | €102,043 | €178,734 | +€76,691 | +75.2% |
| Equity | 10/15 | €89,669 | €101,386 | +€11,717 | +13.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €28,169 | €39,886 | +€11,717 | +41.6% |
| Non-distributable reserves | 130/1 | €4,788 | €4,788 | = | 0.0% |
| Legal reserve | 130 | €4,788 | €4,788 | = | 0.0% |
| Distributable reserves | 133 | €23,381 | €35,098 | +€11,717 | +50.1% |
| Amounts payable | 17/49 | €12,374 | €77,348 | +€64,974 | +525% |
| Amounts payable within one year | 42/48 | €12,374 | €77,348 | +€64,974 | +525% |
| Trade debts | 44 | €12,374 | €77,348 | +€64,974 | +525% |
| Suppliers | 440/4 | €12,374 | €77,348 | +€64,974 | +525% |
| Other operating charges | 640/8 | €502 | €507 | +€5 | +1.0% |
| Gross operating margin | 9900 | -€12,976 | €12,155 | +€25,131 | |
| Operating profit (loss) | 9901 | -€13,479 | €11,647 | +€25,126 | |
| Financial income | 75/76B | €2 | €106 | +€103 | +4,145% |
| Recurring financial income | 75 | €2 | €106 | +€103 | +4,145% |
| Financial charges | 65/66B | €146 | €36 | -€110 | -75.3% |
| Recurring financial charges | 65 | €146 | €36 | -€110 | -75.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,623 | €11,717 | +€25,340 | |
| Income taxes | 67/77 | -€258 | - | +€258 | |
| Profit (loss) for the period | 9904 | -€13,365 | €11,717 | +€25,082 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,365 | €11,717 | +€25,082 |
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 29 October 2026 via checked.be.