OCCASIONS PINO: 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.
OCCASIONS PINO
Largest movements
- Stocks and contracts +€29,014
up €29,014 (+11.7%), from €247,566 to €276,580
- Receivables within one year +€4,861
up €4,861 (+33.0%), from €14,732 to €19,593
- Other debts +€51,325
up €51,325 (+134%), from €38,325 to €89,650
- Current portion of long-term debt -€28,523
down €28,523 (-80.5%), from €35,415 to €6,892
- Trade debts +€9,153
up €9,153 (+227%), from €4,026 to €13,179
- Short-term financial debts +€5,734
up €5,734 (+101%), from €5,672 to €11,406
- Profit (loss) carried forward -€3,708
down €3,708 (-2.1%), from €174,562 to €170,854
- Gross operating margin -€33,621
down €33,621 (-97.1%), from €34,617 to €997
- Taxes -€5,872
no longer reported in 2025 (was €5,872)
- Financial charges -€626
down €626 (-14.9%), from €4,209 to €3,583
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 | €267,043 | €302,541 | +€35,498 | +13.3% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Intangible fixed assets | 21 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €266,043 | €301,541 | +€35,498 | +13.3% |
| Stocks and contracts in progress | 3 | €247,566 | €276,580 | +€29,014 | +11.7% |
| Stocks | 30/36 | €247,566 | €276,580 | +€29,014 | +11.7% |
| Amounts receivable within one year | 40/41 | €14,732 | €19,593 | +€4,861 | +33.0% |
| Other amounts receivable | 41 | €14,732 | €19,593 | +€4,861 | +33.0% |
| Cash at bank and in hand | 54/58 | €1,202 | €54 | -€1,149 | -95.5% |
| Deferred charges and accrued income | 490/1 | €2,542 | €5,314 | +€2,772 | +109% |
| Total equity and liabilities | 10/49 | €267,043 | €302,541 | +€35,498 | +13.3% |
| Equity | 10/15 | €182,622 | €178,914 | -€3,708 | -2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €174,562 | €170,854 | -€3,708 | -2.1% |
| Amounts payable | 17/49 | €84,422 | €123,627 | +€39,206 | +46.4% |
| Amounts payable after more than one year | 17 | €982 | - | -€982 | |
| Financial debts | 170/4 | €982 | - | -€982 | |
| Amounts payable within one year | 42/48 | €83,440 | €123,128 | +€39,688 | +47.6% |
| Current portion of amounts payable after more than one year | 42 | €35,415 | €6,892 | -€28,523 | -80.5% |
| Financial debts | 43 | €5,672 | €11,406 | +€5,734 | +101% |
| Credit institutions | 430/8 | €5,672 | €11,406 | +€5,734 | +101% |
| Trade debts | 44 | €4,026 | €13,179 | +€9,153 | +227% |
| Suppliers | 440/4 | €4,026 | €13,179 | +€9,153 | +227% |
| Advances received on contracts in progress | 46 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €38,325 | €89,650 | +€51,325 | +134% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Remuneration, social security and pensions | 62 | €51 | - | -€51 | |
| Other operating charges | 640/8 | €1,364 | €1,122 | -€242 | -17.8% |
| Gross operating margin | 9900 | €34,617 | €997 | -€33,621 | -97.1% |
| Operating profit (loss) | 9901 | €33,202 | -€125 | -€33,327 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -90.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -90.5% |
| Financial charges | 65/66B | €4,209 | €3,583 | -€626 | -14.9% |
| Recurring financial charges | 65 | €4,209 | €3,583 | -€626 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €28,994 | -€3,708 | -€32,701 | |
| Income taxes | 67/77 | €5,872 | - | -€5,872 | |
| Profit (loss) for the period | 9904 | €23,122 | -€3,708 | -€26,830 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,122 | -€3,708 | -€26,830 |
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 23 October 2026 via checked.be.