Pinc Consulting: 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.
Pinc Consulting
Largest movements
- Current investments +€17,000
up €17,000 (+100.0%), from €17,000 to €34,000
- Tangible fixed assets +€16,943
up €16,943 (+410%), from €4,127 to €21,070
of which Other tangible fixed assets: +€10,981
- Cash -€3,680
down €3,680 (-54.9%), from €6,705 to €3,025
mainly Investment in fixed assets (net) (-€20,482) and Current investments (-€17,000)
- Receivables within one year +€1,544
up €1,544 (+4.3%), from €36,260 to €37,804
of which Trade receivables: +€5,019
- Profit (loss) carried forward +€24,219
up €24,219 (+69.6%), from €34,785 to €59,003
- Trade debts +€15,296
up €15,296 (+97.2%), from €15,734 to €31,030
- Tax, wage and social debts -€4,210
no longer reported in 2022 (was €4,210)
of which Taxes: -€4,210
- Other debts -€3,387
down €3,387 (-100%), from €3,387 to €0
- Gross operating margin +€10,940
up €10,940 (+29.3%), from €37,283 to €48,223
- Write-downs -€10,119
no longer reported in 2022 (was €10,119)
- Taxes +€3,808
up €3,808 (+110%), from €3,471 to €7,279
- Other operating charges +€3,258
new in 2022: €3,258
- Depreciation +€2,740
up €2,740 (+343%), from €800 to €3,539
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,116 | €96,033 | +€31,917 | +49.8% |
| Fixed assets | 21/28 | €4,127 | €21,070 | +€16,943 | +410% |
| Tangible fixed assets | 22/27 | €4,127 | €21,070 | +€16,943 | +410% |
| Furniture and vehicles | 24 | €4,127 | €10,089 | +€5,961 | +144% |
| Other tangible fixed assets | 26 | - | €10,981 | +€10,981 | |
| Current assets | 29/58 | €59,988 | €74,963 | +€14,975 | +25.0% |
| Amounts receivable within one year | 40/41 | €36,260 | €37,804 | +€1,544 | +4.3% |
| Trade receivables | 40 | €31,422 | €36,441 | +€5,019 | +16.0% |
| Other amounts receivable | 41 | €4,838 | €1,363 | -€3,475 | -71.8% |
| Current investments | 50/53 | €17,000 | €34,000 | +€17,000 | +100.0% |
| Cash at bank and in hand | 54/58 | €6,705 | €3,025 | -€3,680 | -54.9% |
| Deferred charges and accrued income | 490/1 | €23 | €134 | +€111 | +481% |
| Total equity and liabilities | 10/49 | €64,116 | €96,033 | +€31,917 | +49.8% |
| Equity | 10/15 | €40,785 | €65,003 | +€24,219 | +59.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,785 | €59,003 | +€24,219 | +69.6% |
| Amounts payable | 17/49 | €23,331 | €31,030 | +€7,699 | +33.0% |
| Amounts payable within one year | 42/48 | €23,331 | €31,030 | +€7,699 | +33.0% |
| Trade debts | 44 | €15,734 | €31,030 | +€15,296 | +97.2% |
| Suppliers | 440/4 | €15,734 | €31,030 | +€15,296 | +97.2% |
| Taxes, remuneration and social security | 45 | €4,210 | - | -€4,210 | |
| Taxes | 450/3 | €4,210 | - | -€4,210 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,387 | €0 | -€3,387 | -100% |
| Remuneration, social security and pensions | 62 | €11,555 | €9,951 | -€1,604 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €800 | €3,539 | +€2,740 | +343% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,119 | - | -€10,119 | |
| Other operating charges | 640/8 | - | €3,258 | +€3,258 | |
| Gross operating margin | 9900 | €37,283 | €48,223 | +€10,940 | +29.3% |
| Operating profit (loss) | 9901 | €14,809 | €31,474 | +€16,665 | +113% |
| Financial income | 75/76B | - | €100 | +€100 | |
| Recurring financial income | 75 | - | €100 | +€100 | |
| Financial charges | 65/66B | €67 | €76 | +€9 | +13.3% |
| Recurring financial charges | 65 | €67 | €76 | +€9 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €14,742 | €31,498 | +€16,756 | +114% |
| Income taxes | 67/77 | €3,471 | €7,279 | +€3,808 | +110% |
| Profit (loss) for the period | 9904 | €11,271 | €24,219 | +€12,948 | +115% |
| Profit (loss) for the period to be appropriated | 9905 | €11,271 | €24,219 | +€12,948 | +115% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.