PINT-CONSULT: 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.
PINT-CONSULT
Largest movements
- Tangible fixed assets -€16,404
down €16,404 (-25.3%), from €64,748 to €48,344
- Receivables within one year -€1,626
down €1,626 (-61.3%), from €2,652 to €1,026
of which Trade receivables: -€1,300
- Deferred charges and accrued income +€1,411
new in 2025: €1,411
- Cash +€692
up €692 (+157.9%), from €438 to €1,130
mainly Depreciation (+€16,404) and Net result for the year (+€6,971)
- Debts after one year -€21,371
down €21,371 (-30.2%), from €70,813 to €49,442
- Profit (loss) carried forward +€6,971
up €6,971 (+10.2%), from -€68,413 to -€61,442
- Trade debts -€1,762
down €1,762 (-37.8%), from €4,662 to €2,900
- Current portion of long-term debt +€1,000
up €1,000 (+5.0%), from €20,000 to €21,000
- Other debts -€777
down €777 (-5.0%), from €15,389 to €14,612
- Gross operating margin +€5,375
up €5,375 (+20.7%), from €25,989 to €31,364
- Other operating charges +€1,355
up €1,355 (+91.1%), from €1,487 to €2,842
- Financial charges -€818
down €818 (-13.7%), from €5,965 to €5,147
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 | €67,838 | €51,911 | -€15,927 | -23.5% |
| Fixed assets | 21/28 | €64,748 | €48,344 | -€16,404 | -25.3% |
| Tangible fixed assets | 22/27 | €64,748 | €48,344 | -€16,404 | -25.3% |
| Land and buildings | 22 | €64,748 | €48,344 | -€16,404 | -25.3% |
| Current assets | 29/58 | €3,090 | €3,567 | +€477 | +15.4% |
| Amounts receivable within one year | 40/41 | €2,652 | €1,026 | -€1,626 | -61.3% |
| Trade receivables | 40 | €2,236 | €936 | -€1,300 | -58.1% |
| Other amounts receivable | 41 | €416 | €90 | -€326 | -78.3% |
| Cash at bank and in hand | 54/58 | €438 | €1,130 | +€692 | +157.9% |
| Deferred charges and accrued income | 490/1 | - | €1,411 | +€1,411 | |
| Total equity and liabilities | 10/49 | €67,838 | €51,911 | -€15,927 | -23.5% |
| Equity | 10/15 | -€43,413 | -€36,442 | +€6,971 | +16.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,413 | -€61,442 | +€6,971 | +10.2% |
| Amounts payable | 17/49 | €111,251 | €88,354 | -€22,898 | -20.6% |
| Amounts payable after more than one year | 17 | €70,813 | €49,442 | -€21,371 | -30.2% |
| Financial debts | 170/4 | €70,813 | €49,442 | -€21,371 | -30.2% |
| Amounts payable within one year | 42/48 | €40,052 | €38,512 | -€1,539 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €21,000 | +€1,000 | +5.0% |
| Trade debts | 44 | €4,662 | €2,900 | -€1,762 | -37.8% |
| Suppliers | 440/4 | €4,662 | €2,900 | -€1,762 | -37.8% |
| Other amounts payable | 47/48 | €15,389 | €14,612 | -€777 | -5.0% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,404 | €16,404 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,487 | €2,842 | +€1,355 | +91.1% |
| Gross operating margin | 9900 | €25,989 | €31,364 | +€5,375 | +20.7% |
| Operating profit (loss) | 9901 | €8,098 | €12,118 | +€4,020 | +49.6% |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €5,965 | €5,147 | -€818 | -13.7% |
| Recurring financial charges | 65 | €5,965 | €5,147 | -€818 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €2,153 | €6,971 | +€4,818 | +223.8% |
| Profit (loss) for the period | 9904 | €2,153 | €6,971 | +€4,818 | +223.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,153 | €6,971 | +€4,818 | +223.8% |
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 9 October 2026 via checked.be.