PINSUIT: 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.
PINSUIT
Largest movements
- Cash -€15,392
down €15,392 (-26.5%), from €58,079 to €42,687
mainly Receivables within one year (-€13,815) and Net result for the year (-€2,167)
- Receivables within one year +€13,815
up €13,815 (+652.6%), from €2,117 to €15,932
of which Trade receivables: +€12,900
- Tangible fixed assets -€1,556
down €1,556 (-40.4%), from €3,856 to €2,300
of which Furniture and vehicles: -€1,094
- Profit (loss) carried forward -€2,167
down €2,167 (-28.5%), from -€7,601 to -€9,767
- Other debts -€2,061
down €2,061 (-12.7%), from €16,257 to €14,197
- Trade debts +€1,115
up €1,115 (+447.5%), from €249 to €1,364
- Gross operating margin +€1,936
up €1,936, from -€864 to €1,072
- Depreciation +€130
up €130 (+9.1%), from €1,426 to €1,556
- Other operating charges +€128
up €128 (+10.5%), from €1,224 to €1,352
- Financial charges -€97
down €97 (-37.6%), from €258 to €161
- Financial income +€16
up €16 (+49.9%), from €33 to €49
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.
Cash bridge derived
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 | €64,052 | €60,919 | -€3,133 | -4.9% |
| Fixed assets | 21/28 | €3,856 | €2,300 | -€1,556 | -40.4% |
| Tangible fixed assets | 22/27 | €3,856 | €2,300 | -€1,556 | -40.4% |
| Plant, machinery and equipment | 23 | €2,034 | €1,572 | -€462 | -22.7% |
| Furniture and vehicles | 24 | €1,822 | €728 | -€1,094 | -60.1% |
| Current assets | 29/58 | €60,195 | €58,619 | -€1,577 | -2.6% |
| Amounts receivable within one year | 40/41 | €2,117 | €15,932 | +€13,815 | +652.6% |
| Trade receivables | 40 | - | €12,900 | +€12,900 | |
| Other amounts receivable | 41 | €2,117 | €3,032 | +€915 | +43.2% |
| Cash at bank and in hand | 54/58 | €58,079 | €42,687 | -€15,392 | -26.5% |
| Total equity and liabilities | 10/49 | €64,052 | €60,919 | -€3,133 | -4.9% |
| Equity | 10/15 | €39,770 | €37,603 | -€2,167 | -5.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,171 | €41,171 | = | 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 | €39,311 | €39,311 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,601 | -€9,767 | -€2,167 | -28.5% |
| Amounts payable | 17/49 | €24,282 | €23,316 | -€966 | -4.0% |
| Amounts payable within one year | 42/48 | €24,282 | €23,316 | -€966 | -4.0% |
| Financial debts | 43 | €5,050 | €5,050 | = | 0.0% |
| Other loans | 439 | €5,050 | €5,050 | = | 0.0% |
| Trade debts | 44 | €249 | €1,364 | +€1,115 | +447.5% |
| Suppliers | 440/4 | €249 | €1,364 | +€1,115 | +447.5% |
| Taxes, remuneration and social security | 45 | €2,725 | €2,705 | -€20 | -0.8% |
| Taxes | 450/3 | €2,725 | €2,705 | -€20 | -0.8% |
| Other amounts payable | 47/48 | €16,257 | €14,197 | -€2,061 | -12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,426 | €1,556 | +€130 | +9.1% |
| Other operating charges | 640/8 | €1,224 | €1,352 | +€128 | +10.5% |
| Gross operating margin | 9900 | -€864 | €1,072 | +€1,936 | |
| Operating profit (loss) | 9901 | -€3,514 | -€1,836 | +€1,678 | +47.8% |
| Financial income | 75/76B | €33 | €49 | +€16 | +49.9% |
| Recurring financial income | 75 | €33 | €49 | +€16 | +49.9% |
| Financial charges | 65/66B | €258 | €161 | -€97 | -37.6% |
| Recurring financial charges | 65 | €258 | €161 | -€97 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,738 | -€1,947 | +€1,791 | +47.9% |
| Income taxes | 67/77 | €225 | €219 | -€6 | -2.5% |
| Profit (loss) for the period | 9904 | -€3,963 | -€2,167 | +€1,797 | +45.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,963 | -€2,167 | +€1,797 | +45.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.