PINCHITOS: 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.
PINCHITOS
Largest movements
- Cash -€5,570
down €5,570 (-40.4%), from €13,793 to €8,223
mainly Net result for the year (-€6,776) and Other debts (-€308)
- Receivables within one year -€1,163
down €1,163 (-14.0%), from €8,322 to €7,159
- Profit (loss) carried forward -€6,776
down €6,776 (-35.4%), from -€19,121 to -€25,896
- Other debts -€308
down €308 (-1.1%), from €28,359 to €28,051
- Gross operating margin -€1,810
down €1,810, from €170 to -€1,640
- Other operating charges +€441
up €441 (+161.8%), from €272 to €713
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,275 | €22,432 | -€6,843 | -23.4% |
| Fixed assets | 21/28 | €1,950 | €1,950 | = | 0.0% |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €27,325 | €20,482 | -€6,843 | -25.0% |
| Stocks and contracts in progress | 3 | €5,211 | €5,101 | -€110 | -2.1% |
| Stocks | 30/36 | €5,211 | €5,101 | -€110 | -2.1% |
| Amounts receivable within one year | 40/41 | €8,322 | €7,159 | -€1,163 | -14.0% |
| Other amounts receivable | 41 | €8,322 | €7,159 | -€1,163 | -14.0% |
| Cash at bank and in hand | 54/58 | €13,793 | €8,223 | -€5,570 | -40.4% |
| Total equity and liabilities | 10/49 | €29,275 | €22,432 | -€6,843 | -23.4% |
| Equity | 10/15 | -€521 | -€7,296 | -€6,776 | -1301.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,121 | -€25,896 | -€6,776 | -35.4% |
| Amounts payable | 17/49 | €29,795 | €29,728 | -€67 | -0.2% |
| Amounts payable within one year | 42/48 | €29,795 | €29,728 | -€67 | -0.2% |
| Trade debts | 44 | €1,437 | €1,678 | +€241 | +16.8% |
| Suppliers | 440/4 | €1,437 | €1,678 | +€241 | +16.8% |
| Other amounts payable | 47/48 | €28,359 | €28,051 | -€308 | -1.1% |
| Other operating charges | 640/8 | €272 | €713 | +€441 | +161.8% |
| Non-recurring operating charges | 66A | - | €4,283 | +€4,283 | |
| Gross operating margin | 9900 | €170 | -€1,640 | -€1,810 | |
| Operating profit (loss) | 9901 | -€103 | -€6,636 | -€6,533 | -6362.2% |
| Financial charges | 65/66B | €153 | €140 | -€13 | -8.5% |
| Recurring financial charges | 65 | €153 | €140 | -€13 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | -€255 | -€6,776 | -€6,520 | -2554.4% |
| Profit (loss) for the period | 9904 | -€255 | -€6,776 | -€6,520 | -2554.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€255 | -€6,776 | -€6,520 | -2554.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.