PINPOINT 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.
PINPOINT CONSULTING
Largest movements
- Tangible fixed assets -€9,364
down €9,364 (-2.4%), from €389,128 to €379,764
of which Land and buildings: -€9,781
- Profit (loss) carried forward +€45,898
up €45,898 (+41.0%), from -€111,918 to -€66,020
- Trade debts -€20,988
down €20,988 (-87.5%), from €23,986 to €2,998
- Debts after one year -€14,791
down €14,791 (-3.5%), from €428,148 to €413,358
- Short-term financial debts -€13,488
no longer reported in 2025 (was €13,488)
- Other debts -€7,836
down €7,836 (-70.9%), from €11,050 to €3,214
- Gross operating margin +€67,935
up €67,935 (+642%), from €10,588 to €78,523
- Other operating charges +€3,703
up €3,703 (+344%), from €1,076 to €4,779
- Depreciation -€1,327
down €1,327 (-11.3%), from €11,765 to €10,437
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 | €412,515 | €407,046 | -€5,469 | -1.3% |
| Fixed assets | 21/28 | €389,128 | €379,764 | -€9,364 | -2.4% |
| Tangible fixed assets | 22/27 | €389,128 | €379,764 | -€9,364 | -2.4% |
| Land and buildings | 22 | €388,424 | €378,644 | -€9,781 | -2.5% |
| Plant, machinery and equipment | 23 | €703 | €1,120 | +€417 | +59.2% |
| Current assets | 29/58 | €23,388 | €27,282 | +€3,895 | +16.7% |
| Amounts receivable within one year | 40/41 | €16,310 | €16,289 | -€21 | -0.1% |
| Trade receivables | 40 | €16,175 | €0 | -€16,175 | -100% |
| Other amounts receivable | 41 | €135 | €16,289 | +€16,154 | +11,951% |
| Cash at bank and in hand | 54/58 | - | €3,197 | +€3,197 | |
| Deferred charges and accrued income | 490/1 | €7,077 | €7,796 | +€719 | +10.2% |
| Total equity and liabilities | 10/49 | €412,515 | €407,046 | -€5,469 | -1.3% |
| Equity | 10/15 | -€81,141 | -€35,243 | +€45,898 | +56.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,576 | €24,576 | = | 0.0% |
| 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 | €22,716 | €22,716 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,918 | -€66,020 | +€45,898 | +41.0% |
| Amounts payable | 17/49 | €493,657 | €442,289 | -€51,368 | -10.4% |
| Amounts payable after more than one year | 17 | €428,148 | €413,358 | -€14,791 | -3.5% |
| Financial debts | 170/4 | €428,148 | €413,358 | -€14,791 | -3.5% |
| Amounts payable within one year | 42/48 | €65,508 | €28,932 | -€36,577 | -55.8% |
| Current portion of amounts payable after more than one year | 42 | €14,188 | €14,791 | +€603 | +4.3% |
| Financial debts | 43 | €13,488 | - | -€13,488 | |
| Credit institutions | 430/8 | €13,488 | - | -€13,488 | |
| Trade debts | 44 | €23,986 | €2,998 | -€20,988 | -87.5% |
| Suppliers | 440/4 | €23,986 | €2,998 | -€20,988 | -87.5% |
| Taxes, remuneration and social security | 45 | €2,797 | €7,929 | +€5,132 | +183% |
| Taxes | 450/3 | €2,797 | €7,929 | +€5,132 | +183% |
| Other amounts payable | 47/48 | €11,050 | €3,214 | -€7,836 | -70.9% |
| Non-recurring operating income | 76A | €5,430 | - | -€5,430 | |
| Remuneration, social security and pensions | 62 | - | €141 | +€141 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,765 | €10,437 | -€1,327 | -11.3% |
| Other operating charges | 640/8 | €1,076 | €4,779 | +€3,703 | +344% |
| Gross operating margin | 9900 | €10,588 | €78,523 | +€67,935 | +642% |
| Operating profit (loss) | 9901 | -€2,253 | €63,166 | +€65,419 | |
| Financial income | 75/76B | €0 | €6 | +€6 | +55,900% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +55,900% |
| Financial charges | 65/66B | €17,600 | €16,891 | -€709 | -4.0% |
| Recurring financial charges | 65 | €17,600 | €16,891 | -€709 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,853 | €46,281 | +€66,134 | |
| Income taxes | 67/77 | €376 | €383 | +€7 | +1.9% |
| Profit (loss) for the period | 9904 | -€20,229 | €45,898 | +€66,127 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,229 | €45,898 | +€66,127 |
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 14 October 2026 via checked.be.