PINNEMOUCHE: 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.
PINNEMOUCHE
Largest movements
- Cash +€25,176
up €25,176 (+139%), from €18,173 to €43,349
mainly Net result for the year (+€24,726) and Tax, wage and social debts (+€8,916)
- Receivables within one year -€6,784
down €6,784 (-23.0%), from €29,460 to €22,676
of which Other amounts receivable: -€7,627
- Tangible fixed assets -€5,590
down €5,590 (-13.0%), from €43,001 to €37,411
- Reserves +€20,000
up €20,000 (+62.8%), from €31,860 to €51,860
of which Distributable reserves: +€20,000
- Other debts -€10,751
down €10,751 (-52.6%), from €20,447 to €9,696
- Trade debts -€9,408
down €9,408 (-58.8%), from €15,992 to €6,584
- Tax, wage and social debts +€8,916
up €8,916 (+281%), from €3,173 to €12,089
of which Taxes: +€6,641
- Profit (loss) carried forward +€4,726
up €4,726 (+201%), from €2,356 to €7,082
- Gross operating margin +€33,086
up €33,086 (+86.3%), from €38,349 to €71,435
- Taxes +€8,280
up €8,280 (+245%), from €3,376 to €11,656
- Depreciation +€5,453
up €5,453 (+178%), from €3,068 to €8,521
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 | €92,492 | €105,977 | +€13,485 | +14.6% |
| Fixed assets | 21/28 | €43,001 | €37,411 | -€5,590 | -13.0% |
| Tangible fixed assets | 22/27 | €43,001 | €37,411 | -€5,590 | -13.0% |
| Plant, machinery and equipment | 23 | €20,174 | €17,939 | -€2,235 | -11.1% |
| Furniture and vehicles | 24 | €3,110 | €1,739 | -€1,372 | -44.1% |
| Other tangible fixed assets | 26 | €19,717 | €17,733 | -€1,984 | -10.1% |
| Current assets | 29/58 | €49,491 | €68,566 | +€19,075 | +38.5% |
| Amounts receivable within one year | 40/41 | €29,460 | €22,676 | -€6,784 | -23.0% |
| Trade receivables | 40 | €21,599 | €22,442 | +€843 | +3.9% |
| Other amounts receivable | 41 | €7,861 | €235 | -€7,627 | -97.0% |
| Cash at bank and in hand | 54/58 | €18,173 | €43,349 | +€25,176 | +139% |
| Deferred charges and accrued income | 490/1 | €1,858 | €2,541 | +€683 | +36.7% |
| Total equity and liabilities | 10/49 | €92,492 | €105,977 | +€13,485 | +14.6% |
| Equity | 10/15 | €52,816 | €77,542 | +€24,726 | +46.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,860 | €51,860 | +€20,000 | +62.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €50,000 | +€20,000 | +66.7% |
| Profit (loss) carried forward | 14 | €2,356 | €7,082 | +€4,726 | +201% |
| Amounts payable | 17/49 | €39,676 | €28,435 | -€11,241 | -28.3% |
| Amounts payable within one year | 42/48 | €39,613 | €28,370 | -€11,243 | -28.4% |
| Trade debts | 44 | €15,992 | €6,584 | -€9,408 | -58.8% |
| Suppliers | 440/4 | €15,992 | €6,584 | -€9,408 | -58.8% |
| Taxes, remuneration and social security | 45 | €3,173 | €12,089 | +€8,916 | +281% |
| Taxes | 450/3 | €1 | €6,642 | +€6,641 | +522,928% |
| Remuneration and social security | 454/9 | €3,172 | €5,447 | +€2,274 | +71.7% |
| Other amounts payable | 47/48 | €20,447 | €9,696 | -€10,751 | -52.6% |
| Accrued charges and deferred income | 492/3 | €64 | €66 | +€2 | +3.3% |
| Remuneration, social security and pensions | 62 | €25,836 | €25,235 | -€601 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,068 | €8,521 | +€5,453 | +178% |
| Other operating charges | 640/8 | €544 | €707 | +€163 | +30.0% |
| Gross operating margin | 9900 | €38,349 | €71,435 | +€33,086 | +86.3% |
| Operating profit (loss) | 9901 | €8,901 | €36,971 | +€28,071 | +315% |
| Financial income | 75/76B | €79 | €66 | -€12 | -15.5% |
| Recurring financial income | 75 | €79 | €66 | -€12 | -15.5% |
| Financial charges | 65/66B | €60 | €657 | +€596 | +989% |
| Recurring financial charges | 65 | €60 | €657 | +€596 | +989% |
| Profit (loss) for the period before taxes | 9903 | €8,919 | €36,381 | +€27,462 | +308% |
| Income taxes | 67/77 | €3,376 | €11,656 | +€8,280 | +245% |
| Profit (loss) for the period | 9904 | €5,543 | €24,726 | +€19,182 | +346% |
| Profit (loss) for the period to be appropriated | 9905 | €5,543 | €24,726 | +€19,182 | +346% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.