PINTERA: 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.
PINTERA
Largest movements
- Tangible fixed assets -€36,957
down €36,957 (-25.3%), from €146,087 to €109,129
- Receivables within one year +€21,673
up €21,673 (+80.7%), from €26,865 to €48,537
of which Trade receivables: +€21,465
- Profit (loss) carried forward +€56,568
up €56,568 (+44.6%), from -€126,897 to -€70,329
- Debts after one year -€52,266
down €52,266 (-37.5%), from €139,459 to €87,192
of which Other amounts payable: -€40,000
- Accrued charges and deferred income -€18,127
down €18,127 (-66.4%), from €27,308 to €9,181
- Trade debts -€3,980
down €3,980 (-32.6%), from €12,212 to €8,232
- Other debts -€3,178
down €3,178 (-5.7%), from €55,478 to €52,300
- Other operating charges -€281,782
down €281,782 (-99.5%), from €283,321 to €1,539
- Write-downs +€223,725
up €223,725, from -€223,725 to €0
- Financial charges -€9,239
down €9,239 (-65.7%), from €14,060 to €4,821
- Gross operating margin +€4,989
up €4,989 (+6.1%), from €82,264 to €87,254
- Depreciation -€4,227
down €4,227 (-15.0%), from €28,270 to €24,043
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 | €175,490 | €158,490 | -€17,001 | -9.7% |
| Fixed assets | 21/28 | €146,297 | €109,339 | -€36,957 | -25.3% |
| Tangible fixed assets | 22/27 | €146,087 | €109,129 | -€36,957 | -25.3% |
| Land and buildings | 22 | €80,586 | €68,203 | -€12,383 | -15.4% |
| Plant, machinery and equipment | 23 | €46,994 | €38,954 | -€8,040 | -17.1% |
| Furniture and vehicles | 24 | €18,507 | €1,972 | -€16,534 | -89.3% |
| Financial fixed assets | 28 | €210 | €210 | = | 0.0% |
| Current assets | 29/58 | €29,194 | €49,150 | +€19,956 | +68.4% |
| Amounts receivable within one year | 40/41 | €26,865 | €48,537 | +€21,673 | +80.7% |
| Trade receivables | 40 | €26,749 | €48,214 | +€21,465 | +80.2% |
| Other amounts receivable | 41 | €115 | €323 | +€208 | +180% |
| Cash at bank and in hand | 54/58 | €1,597 | €103 | -€1,493 | -93.5% |
| Deferred charges and accrued income | 490/1 | €732 | €509 | -€223 | -30.4% |
| Total equity and liabilities | 10/49 | €175,490 | €158,490 | -€17,001 | -9.7% |
| Equity | 10/15 | -€104,897 | -€48,329 | +€56,568 | +53.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€126,897 | -€70,329 | +€56,568 | +44.6% |
| Amounts payable | 17/49 | €280,387 | €206,818 | -€73,569 | -26.2% |
| Amounts payable after more than one year | 17 | €139,459 | €87,192 | -€52,266 | -37.5% |
| Financial debts | 170/4 | €24,983 | €12,717 | -€12,266 | -49.1% |
| Other amounts payable | 178/9 | €114,476 | €74,476 | -€40,000 | -34.9% |
| Amounts payable within one year | 42/48 | €113,620 | €110,445 | -€3,175 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €11,832 | €12,266 | +€434 | +3.7% |
| Financial debts | 43 | €25,022 | €25,000 | -€22 | -0.1% |
| Credit institutions | 430/8 | €25,022 | €25,000 | -€22 | -0.1% |
| Trade debts | 44 | €12,212 | €8,232 | -€3,980 | -32.6% |
| Suppliers | 440/4 | €12,212 | €8,232 | -€3,980 | -32.6% |
| Advances received on contracts in progress | 46 | - | €1,634 | +€1,634 | |
| Taxes, remuneration and social security | 45 | €9,076 | €11,013 | +€1,937 | +21.3% |
| Taxes | 450/3 | €8,908 | €10,869 | +€1,961 | +22.0% |
| Remuneration and social security | 454/9 | €168 | €144 | -€24 | -14.3% |
| Other amounts payable | 47/48 | €55,478 | €52,300 | -€3,178 | -5.7% |
| Accrued charges and deferred income | 492/3 | €27,308 | €9,181 | -€18,127 | -66.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,270 | €24,043 | -€4,227 | -15.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€223,725 | €0 | +€223,725 | |
| Other operating charges | 640/8 | €283,321 | €1,539 | -€281,782 | -99.5% |
| Gross operating margin | 9900 | €82,264 | €87,254 | +€4,989 | +6.1% |
| Operating profit (loss) | 9901 | -€5,601 | €61,672 | +€67,273 | |
| Financial income | 75/76B | €20 | €0 | -€20 | -100% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -100% |
| Financial charges | 65/66B | €14,060 | €4,821 | -€9,239 | -65.7% |
| Recurring financial charges | 65 | €14,060 | €4,821 | -€9,239 | -65.7% |
| Profit (loss) for the period before taxes | 9903 | -€19,641 | €56,850 | +€76,492 | |
| Income taxes | 67/77 | €239 | €282 | +€43 | +18.0% |
| Profit (loss) for the period | 9904 | -€19,881 | €56,568 | +€76,449 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,881 | €56,568 | +€76,449 |
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 16 October 2026 via checked.be.