PINKY: 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.
PINKY
Largest movements
- Receivables within one year +€12,454
up €12,454 (+62.1%), from €20,045 to €32,500
of which Trade receivables: +€6,926
- Cash -€12,212
down €12,212 (-21.8%), from €55,909 to €43,697
mainly Receivables within one year (-€12,454) and Trade debts (-€6,127)
- Tangible fixed assets -€7,862
down €7,862 (-28.6%), from €27,447 to €19,585
- Profit (loss) carried forward +€7,492
up €7,492 (+8.9%), from €84,413 to €91,905
- Trade debts -€6,127
no longer reported in 2024 (was €6,127)
- Tax, wage and social debts -€4,663
down €4,663 (-98.5%), from €4,735 to €72
- Current portion of long-term debt -€4,321
no longer reported in 2024 (was €4,321)
- Purchases and services +€55,487
up €55,487 (+8.5%), from €654,042 to €709,529
- Turnover +€39,645
up €39,645 (+5.7%), from €697,640 to €737,285
- Gross operating margin -€15,842
down €15,842 (-36.3%), from €43,598 to €27,756
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 | €134,481 | €126,862 | -€7,619 | -5.7% |
| Fixed assets | 21/28 | €29,457 | €21,595 | -€7,862 | -26.7% |
| Tangible fixed assets | 22/27 | €27,447 | €19,585 | -€7,862 | -28.6% |
| Furniture and vehicles | 24 | €27,447 | €19,585 | -€7,862 | -28.6% |
| Financial fixed assets | 28 | €2,010 | €2,010 | = | 0.0% |
| Current assets | 29/58 | €105,025 | €105,267 | +€243 | +0.2% |
| Stocks and contracts in progress | 3 | €29,070 | €29,070 | = | 0.0% |
| Stocks | 30/36 | €29,070 | €29,070 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,045 | €32,500 | +€12,454 | +62.1% |
| Trade receivables | 40 | - | €6,926 | +€6,926 | |
| Other amounts receivable | 41 | €20,045 | €25,574 | +€5,528 | +27.6% |
| Cash at bank and in hand | 54/58 | €55,909 | €43,697 | -€12,212 | -21.8% |
| Total equity and liabilities | 10/49 | €134,481 | €126,862 | -€7,619 | -5.7% |
| Equity | 10/15 | €104,420 | €111,913 | +€7,492 | +7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,408 | €1,408 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,408 | €1,408 | = | 0.0% |
| Legal reserve | 130 | €1,408 | €1,408 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,413 | €91,905 | +€7,492 | +8.9% |
| Amounts payable | 17/49 | €30,061 | €14,950 | -€15,111 | -50.3% |
| Amounts payable after more than one year | 17 | €14,878 | €14,878 | = | 0.0% |
| Financial debts | 170/4 | €14,878 | €14,878 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,183 | €72 | -€15,111 | -99.5% |
| Current portion of amounts payable after more than one year | 42 | €4,321 | - | -€4,321 | |
| Trade debts | 44 | €6,127 | - | -€6,127 | |
| Suppliers | 440/4 | €6,127 | - | -€6,127 | |
| Taxes, remuneration and social security | 45 | €4,735 | €72 | -€4,663 | -98.5% |
| Taxes | 450/3 | €4,735 | €72 | -€4,663 | -98.5% |
| Turnover | 70 | €697,640 | €737,285 | +€39,645 | +5.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €654,042 | €709,529 | +€55,487 | +8.5% |
| Remuneration, social security and pensions | 62 | - | €5,055 | +€5,055 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,862 | €9,862 | +€2,000 | +25.4% |
| Other operating charges | 640/8 | €5,818 | €5,169 | -€649 | -11.2% |
| Non-recurring operating charges | 66A | - | €2,000 | +€2,000 | |
| Gross operating margin | 9900 | €43,598 | €27,756 | -€15,842 | -36.3% |
| Operating profit (loss) | 9901 | €29,919 | €5,671 | -€24,248 | -81.0% |
| Financial income | 75/76B | €944 | €674 | -€270 | -28.6% |
| Recurring financial income | 75 | €944 | €674 | -€270 | -28.6% |
| Financial charges | 65/66B | €980 | €2,853 | +€1,873 | +191.2% |
| Recurring financial charges | 65 | €980 | €967 | -€13 | -1.3% |
| Non-recurring financial charges | 66B | - | €1,886 | +€1,886 | |
| Profit (loss) for the period before taxes | 9903 | €29,884 | €3,492 | -€26,391 | -88.3% |
| Profit (loss) for the period | 9904 | €29,884 | €3,492 | -€26,391 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,884 | €3,492 | -€26,391 | -88.3% |
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 8 October 2026 via checked.be.