Pinnacle 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.
Pinnacle Consulting
Largest movements
- Cash +€46,359
up €46,359 (+230%), from €20,168 to €66,527
mainly Net result for the year (+€48,212) and Tax, wage and social debts (+€4,593)
- Receivables within one year +€3,253
up €3,253 (+29.7%), from €10,950 to €14,203
- Reserves +€47,379
up €47,379 (+664%), from €7,139 to €54,517
- Tax, wage and social debts +€4,593
up €4,593 (+51.1%), from €8,991 to €13,584
- Other debts -€3,379
down €3,379 (-24.4%), from €13,822 to €10,444
- Gross operating margin +€51,510
up €51,510 (+486%), from €10,597 to €62,107
- Taxes +€10,674
up €10,674 (+425%), from €2,512 to €13,186
- Financial charges +€713
up €713 (+1,880%), from €38 to €751
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 | €32,919 | €82,473 | +€49,554 | +151% |
| Current assets | 29/58 | €32,919 | €82,473 | +€49,554 | +151% |
| Amounts receivable within one year | 40/41 | €10,950 | €14,203 | +€3,253 | +29.7% |
| Trade receivables | 40 | €10,950 | €14,203 | +€3,253 | +29.7% |
| Cash at bank and in hand | 54/58 | €20,168 | €66,527 | +€46,359 | +230% |
| Deferred charges and accrued income | 490/1 | €1,801 | €1,744 | -€57 | -3.2% |
| Total equity and liabilities | 10/49 | €32,919 | €82,473 | +€49,554 | +151% |
| Equity | 10/15 | €9,639 | €57,017 | +€47,379 | +492% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €7,139 | €54,517 | +€47,379 | +664% |
| Distributable reserves | 133 | €7,139 | €54,517 | +€47,379 | +664% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,281 | €25,456 | +€2,175 | +9.3% |
| Amounts payable within one year | 42/48 | €23,281 | €24,754 | +€1,474 | +6.3% |
| Trade debts | 44 | €467 | €726 | +€259 | +55.5% |
| Suppliers | 440/4 | €467 | €726 | +€259 | +55.5% |
| Taxes, remuneration and social security | 45 | €8,991 | €13,584 | +€4,593 | +51.1% |
| Taxes | 450/3 | €8,991 | €13,584 | +€4,593 | +51.1% |
| Other amounts payable | 47/48 | €13,822 | €10,444 | -€3,379 | -24.4% |
| Accrued charges and deferred income | 492/3 | - | €702 | +€702 | |
| Other operating charges | 640/8 | €50 | €0 | -€50 | -100% |
| Gross operating margin | 9900 | €10,597 | €62,107 | +€51,510 | +486% |
| Operating profit (loss) | 9901 | €10,547 | €62,107 | +€51,560 | +489% |
| Financial income | 75/76B | - | €41 | +€41 | |
| Recurring financial income | 75 | - | €41 | +€41 | |
| Financial charges | 65/66B | €38 | €751 | +€713 | +1,880% |
| Recurring financial charges | 65 | €38 | €751 | +€713 | +1,880% |
| Profit (loss) for the period before taxes | 9903 | €10,509 | €61,397 | +€50,888 | +484% |
| Income taxes | 67/77 | €2,512 | €13,186 | +€10,674 | +425% |
| Profit (loss) for the period | 9904 | €7,998 | €48,212 | +€40,214 | +503% |
| Profit (loss) for the period to be appropriated | 9905 | €7,998 | €48,212 | +€40,214 | +503% |
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 15 October 2026 via checked.be.