why does the only financial statement that shows a point in time is the balance sheet?

why does the only financial statement that shows a point in time is the balance sheet? Could someone explain explain to me the logic behind this. I have check and check and I always see the same generic answer but I have yet to see an in depth answer. I'm also aware of the date description of the statements

Hypothesis:

1. Is it because the accounts in the balance sheet never close. This means that in the account estimates of the balance sheet they have lots and lots of period accounted for. Which we can conclude that if there's a lot of periods in the estimates then there is no period...

I know it might seem like a dumb question, but I would appreciate the help.