To The Point Services: 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 Services
Largest movements
- Cash +€19,938
up €19,938 (+17.5%), from €113,997 to €133,934
mainly Net result for the year (+€14,432) and Other debts (+€11,219)
- Receivables within one year +€8,255
up €8,255 (+54.6%), from €15,111 to €23,366
of which Trade receivables: +€14,129
- Reserves +€13,500
up €13,500 (+3.2%), from €416,535 to €430,035
- Other debts +€11,219
up €11,219 (+74.1%), from €15,136 to €26,354
- Gross operating margin +€16,286
up €16,286 (+82.9%), from €19,637 to €35,923
- Financial charges +€6,472
up €6,472 (+878%), from €737 to €7,209
- Depreciation +€4,860
up €4,860 (+267%), from €1,817 to €6,678
- Financial income -€2,471
down €2,471 (-56.5%), from €4,370 to €1,899
- Other operating charges +€2,407
up €2,407 (+225%), from €1,071 to €3,478
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 | €555,887 | €581,373 | +€25,486 | +4.6% |
| Fixed assets | 21/28 | €310,736 | €308,963 | -€1,773 | -0.6% |
| Tangible fixed assets | 22/27 | €310,736 | €308,963 | -€1,773 | -0.6% |
| Land and buildings | 22 | €307,640 | €302,754 | -€4,885 | -1.6% |
| Furniture and vehicles | 24 | €3,097 | €6,209 | +€3,112 | +101% |
| Current assets | 29/58 | €245,151 | €272,410 | +€27,259 | +11.1% |
| Amounts receivable within one year | 40/41 | €15,111 | €23,366 | +€8,255 | +54.6% |
| Trade receivables | 40 | €1,940 | €16,069 | +€14,129 | +728% |
| Other amounts receivable | 41 | €13,171 | €7,297 | -€5,874 | -44.6% |
| Current investments | 50/53 | €111,556 | €111,964 | +€409 | +0.4% |
| Cash at bank and in hand | 54/58 | €113,997 | €133,934 | +€19,938 | +17.5% |
| Deferred charges and accrued income | 490/1 | €4,488 | €3,146 | -€1,342 | -29.9% |
| Total equity and liabilities | 10/49 | €555,887 | €581,373 | +€25,486 | +4.6% |
| Equity | 10/15 | €435,187 | €448,789 | +€13,602 | +3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €416,535 | €430,035 | +€13,500 | +3.2% |
| Distributable reserves | 133 | €416,535 | €430,035 | +€13,500 | +3.2% |
| Profit (loss) carried forward | 14 | €52 | €154 | +€102 | +195% |
| Amounts payable | 17/49 | €120,700 | €132,584 | +€11,884 | +9.8% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,700 | €32,584 | +€11,884 | +57.4% |
| Trade debts | 44 | €2,174 | €736 | -€1,439 | -66.2% |
| Suppliers | 440/4 | €2,174 | €736 | -€1,439 | -66.2% |
| Taxes, remuneration and social security | 45 | €3,390 | €5,494 | +€2,104 | +62.1% |
| Taxes | 450/3 | €3,390 | €5,494 | +€2,104 | +62.1% |
| Other amounts payable | 47/48 | €15,136 | €26,354 | +€11,219 | +74.1% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,817 | €6,678 | +€4,860 | +267% |
| Other operating charges | 640/8 | €1,071 | €3,478 | +€2,407 | +225% |
| Gross operating margin | 9900 | €19,637 | €35,923 | +€16,286 | +82.9% |
| Operating profit (loss) | 9901 | €16,748 | €25,767 | +€9,019 | +53.8% |
| Financial income | 75/76B | €4,370 | €1,899 | -€2,471 | -56.5% |
| Recurring financial income | 75 | €4,370 | €1,899 | -€2,471 | -56.5% |
| Financial charges | 65/66B | €737 | €7,209 | +€6,472 | +878% |
| Recurring financial charges | 65 | €737 | €7,209 | +€6,472 | +878% |
| Profit (loss) for the period before taxes | 9903 | €20,381 | €20,457 | +€76 | +0.4% |
| Income taxes | 67/77 | €6,233 | €6,025 | -€208 | -3.3% |
| Profit (loss) for the period | 9904 | €14,148 | €14,432 | +€284 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,148 | €14,432 | +€284 | +2.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.