PINTÉRA 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.
PINTÉRA CONSULTING
Largest movements
- Receivables within one year -€142,673
down €142,673 (-54.5%), from €261,586 to €118,913
of which Other amounts receivable: -€142,673
- Cash +€17,042
up €17,042 (+496%), from €3,437 to €20,479
mainly Receivables within one year (+€142,673) and Net result for the year (+€47,264)
- Other debts -€99,772
down €99,772 (-56.5%), from €176,617 to €76,845
- Short-term financial debts -€19,310
down €19,310 (-99.9%), from €19,330 to €20
- Financial income -€75,677
down €75,677 (-95.5%), from €79,211 to €3,534
- Gross operating margin +€27,712
up €27,712 (+65.0%), from €42,632 to €70,344
- Taxes +€2,144
up €2,144 (+10.0%), from €21,400 to €23,545
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 | €766,396 | €639,052 | -€127,344 | -16.6% |
| Fixed assets | 21/28 | €501,374 | €499,660 | -€1,714 | -0.3% |
| Tangible fixed assets | 22/27 | €4,868 | €3,155 | -€1,714 | -35.2% |
| Furniture and vehicles | 24 | €4,868 | €3,155 | -€1,714 | -35.2% |
| Financial fixed assets | 28 | €496,506 | €496,506 | = | 0.0% |
| Current assets | 29/58 | €265,022 | €139,392 | -€125,631 | -47.4% |
| Amounts receivable within one year | 40/41 | €261,586 | €118,913 | -€142,673 | -54.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €261,586 | €118,913 | -€142,673 | -54.5% |
| Cash at bank and in hand | 54/58 | €3,437 | €20,479 | +€17,042 | +496% |
| Total equity and liabilities | 10/49 | €766,396 | €639,052 | -€127,344 | -16.6% |
| Equity | 10/15 | €558,177 | €555,301 | -€2,876 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €326,467 | €323,591 | -€2,876 | -0.9% |
| Distributable reserves | 133 | €326,467 | €323,591 | -€2,876 | -0.9% |
| Profit (loss) carried forward | 14 | €213,110 | €213,110 | = | 0.0% |
| Amounts payable | 17/49 | €208,219 | €83,751 | -€124,469 | -59.8% |
| Amounts payable within one year | 42/48 | €207,199 | €82,731 | -€124,469 | -60.1% |
| Financial debts | 43 | €19,330 | €20 | -€19,310 | -99.9% |
| Credit institutions | 430/8 | €19,330 | €20 | -€19,310 | -99.9% |
| Trade debts | 44 | €1,036 | €589 | -€446 | -43.1% |
| Suppliers | 440/4 | €1,036 | €589 | -€446 | -43.1% |
| Taxes, remuneration and social security | 45 | €10,218 | €5,276 | -€4,941 | -48.4% |
| Taxes | 450/3 | €10,218 | €5,276 | -€4,941 | -48.4% |
| Other amounts payable | 47/48 | €176,617 | €76,845 | -€99,772 | -56.5% |
| Accrued charges and deferred income | 492/3 | €1,020 | €1,020 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,714 | €1,714 | -€0 | 0.0% |
| Other operating charges | 640/8 | €965 | €718 | -€247 | -25.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €42,632 | €70,344 | +€27,712 | +65.0% |
| Operating profit (loss) | 9901 | €39,954 | €67,913 | +€27,959 | +70.0% |
| Financial income | 75/76B | €79,211 | €3,534 | -€75,677 | -95.5% |
| Recurring financial income | 75 | €79,211 | €3,534 | -€75,677 | -95.5% |
| Financial charges | 65/66B | €1,087 | €638 | -€450 | -41.4% |
| Recurring financial charges | 65 | €1,087 | €638 | -€450 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | €118,078 | €70,809 | -€47,269 | -40.0% |
| Income taxes | 67/77 | €21,400 | €23,545 | +€2,144 | +10.0% |
| Profit (loss) for the period | 9904 | €96,677 | €47,264 | -€49,413 | -51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €96,677 | €47,264 | -€49,413 | -51.1% |
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 19 October 2026 via checked.be.