TREE 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.
TREE POINT
Largest movements
- Receivables within one year -€3,197
down €3,197 (-98.6%), from €3,242 to €44
of which Trade receivables: -€2,663
- Tangible fixed assets -€235
no longer reported in 2025 (was €235)
- Deferred charges and accrued income +€234
new in 2025: €234
- Financial fixed assets -€225
no longer reported in 2025 (was €225)
- Cash +€212
up €212 (+220.4%), from €96 to €309
mainly Receivables within one year (+€3,197) and Debts after one year (+€2,099)
- Profit (loss) carried forward -€5,571
down €5,571 (-94.1%), from -€5,923 to -€11,494
- Debts after one year +€2,099
up €2,099 (+61.4%), from €3,417 to €5,516
- Trade debts +€260
up €260 (+249.8%), from €104 to €364
- Gross operating margin -€8,344
down €8,344, from €6,839 to -€1,505
- Other operating charges +€2,204
up €2,204 (+151.7%), from €1,453 to €3,657
- Depreciation -€562
no longer reported in 2025 (was €562)
- Financial charges -€96
down €96 (-19.0%), from €504 to €408
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 | €3,798 | €587 | -€3,211 | -84.5% |
| Fixed assets | 21/28 | €460 | - | -€460 | |
| Tangible fixed assets | 22/27 | €235 | - | -€235 | |
| Plant, machinery and equipment | 23 | €235 | - | -€235 | |
| Financial fixed assets | 28 | €225 | - | -€225 | |
| Current assets | 29/58 | €3,338 | €587 | -€2,751 | -82.4% |
| Amounts receivable within one year | 40/41 | €3,242 | €44 | -€3,197 | -98.6% |
| Trade receivables | 40 | €2,663 | - | -€2,663 | |
| Other amounts receivable | 41 | €579 | €44 | -€535 | -92.4% |
| Cash at bank and in hand | 54/58 | €96 | €309 | +€212 | +220.4% |
| Deferred charges and accrued income | 490/1 | - | €234 | +€234 | |
| Total equity and liabilities | 10/49 | €3,798 | €587 | -€3,211 | -84.5% |
| Equity | 10/15 | €277 | -€5,294 | -€5,571 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,923 | -€11,494 | -€5,571 | -94.1% |
| Amounts payable | 17/49 | €3,521 | €5,881 | +€2,359 | +67.0% |
| Amounts payable after more than one year | 17 | €3,417 | €5,516 | +€2,099 | +61.4% |
| Other amounts payable | 178/9 | €3,417 | €5,516 | +€2,099 | +61.4% |
| Amounts payable within one year | 42/48 | €104 | €364 | +€260 | +249.8% |
| Trade debts | 44 | €104 | €364 | +€260 | +249.8% |
| Suppliers | 440/4 | €104 | €364 | +€260 | +249.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €562 | - | -€562 | |
| Other operating charges | 640/8 | €1,453 | €3,657 | +€2,204 | +151.7% |
| Gross operating margin | 9900 | €6,839 | -€1,505 | -€8,344 | |
| Operating profit (loss) | 9901 | €4,824 | -€5,162 | -€9,986 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €504 | €408 | -€96 | -19.0% |
| Recurring financial charges | 65 | €504 | €408 | -€96 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €4,320 | -€5,571 | -€9,891 | |
| Profit (loss) for the period | 9904 | €4,320 | -€5,571 | -€9,891 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,320 | -€5,571 | -€9,891 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.