PINTELON: 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.
PINTELON
Largest movements
- Cash +€49,257
up €49,257 (+118%), from €41,655 to €90,912
mainly Trade debts (+€26,416) and Depreciation (+€24,621)
- Tangible fixed assets -€24,621
down €24,621 (-19.2%), from €128,466 to €103,845
- Stocks and contracts -€8,597
down €8,597 (-4.8%), from €180,339 to €171,743
- Trade debts +€26,416
up €26,416 (+253%), from €10,422 to €36,838
- Other debts -€24,484
down €24,484 (-10.9%), from €224,885 to €200,401
- Reserves +€10,885
up €10,885 (+19.3%), from €56,464 to €67,349
of which Distributable reserves: +€10,885
- Gross operating margin +€7,623
up €7,623 (+20.6%), from €37,047 to €44,670
- Taxes +€1,538
up €1,538 (+58.3%), from €2,639 to €4,177
- Financial charges +€604
up €604 (+12.3%), from €4,894 to €5,498
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 | €358,619 | €373,225 | +€14,606 | +4.1% |
| Fixed assets | 21/28 | €128,466 | €103,845 | -€24,621 | -19.2% |
| Tangible fixed assets | 22/27 | €128,466 | €103,845 | -€24,621 | -19.2% |
| Land and buildings | 22 | €54,839 | €48,746 | -€6,093 | -11.1% |
| Plant, machinery and equipment | 23 | €45,827 | €34,249 | -€11,577 | -25.3% |
| Other tangible fixed assets | 26 | €27,800 | €20,850 | -€6,950 | -25.0% |
| Current assets | 29/58 | €230,153 | €269,379 | +€39,226 | +17.0% |
| Stocks and contracts in progress | 3 | €180,339 | €171,743 | -€8,597 | -4.8% |
| Stocks | 30/36 | €180,339 | €171,743 | -€8,597 | -4.8% |
| Amounts receivable within one year | 40/41 | €4,943 | €4,490 | -€452 | -9.2% |
| Trade receivables | 40 | €859 | €823 | -€36 | -4.2% |
| Other amounts receivable | 41 | €4,083 | €3,667 | -€417 | -10.2% |
| Cash at bank and in hand | 54/58 | €41,655 | €90,912 | +€49,257 | +118% |
| Deferred charges and accrued income | 490/1 | €3,216 | €2,235 | -€981 | -30.5% |
| Total equity and liabilities | 10/49 | €358,619 | €373,225 | +€14,606 | +4.1% |
| Equity | 10/15 | €118,464 | €129,349 | +€10,885 | +9.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €56,464 | €67,349 | +€10,885 | +19.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €50,264 | €61,149 | +€10,885 | +21.7% |
| Amounts payable | 17/49 | €240,155 | €243,876 | +€3,721 | +1.5% |
| Amounts payable within one year | 42/48 | €235,307 | €238,416 | +€3,109 | +1.3% |
| Trade debts | 44 | €10,422 | €36,838 | +€26,416 | +253% |
| Suppliers | 440/4 | €10,422 | €36,838 | +€26,416 | +253% |
| Taxes, remuneration and social security | 45 | - | €1,177 | +€1,177 | |
| Taxes | 450/3 | - | €1,177 | +€1,177 | |
| Other amounts payable | 47/48 | €224,885 | €200,401 | -€24,484 | -10.9% |
| Accrued charges and deferred income | 492/3 | €4,848 | €5,459 | +€612 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,621 | €24,621 | = | 0.0% |
| Other operating charges | 640/8 | €124 | €265 | +€141 | +114% |
| Gross operating margin | 9900 | €37,047 | €44,670 | +€7,623 | +20.6% |
| Operating profit (loss) | 9901 | €12,303 | €19,784 | +€7,481 | +60.8% |
| Financial income | 75/76B | €1,067 | €776 | -€290 | -27.2% |
| Recurring financial income | 75 | €1,067 | €776 | -€290 | -27.2% |
| Financial charges | 65/66B | €4,894 | €5,498 | +€604 | +12.3% |
| Recurring financial charges | 65 | €4,894 | €5,498 | +€604 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €8,475 | €15,062 | +€6,587 | +77.7% |
| Income taxes | 67/77 | €2,639 | €4,177 | +€1,538 | +58.3% |
| Profit (loss) for the period | 9904 | €5,836 | €10,885 | +€5,049 | +86.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,836 | €10,885 | +€5,049 | +86.5% |
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 14 October 2026 via checked.be.