PINTO CONCEPT: 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.
PINTO CONCEPT
Largest movements
- Receivables within one year -€42,879
down €42,879 (-35.1%), from €122,066 to €79,187
of which Trade receivables: -€73,747
- Tangible fixed assets -€2,448
no longer reported in 2025 (was €2,448)
- Deferred charges and accrued income -€1,968
no longer reported in 2025 (was €1,968)
- Trade debts -€39,739
no longer reported in 2025 (was €39,739)
- Tax, wage and social debts -€8,985
down €8,985 (-91.9%), from €9,777 to €792
of which Taxes: -€7,913
- Advances received -€6,507
no longer reported in 2025 (was €6,507)
- Profit (loss) carried forward +€3,874
up €3,874 (+6.9%), from €55,916 to €59,790
- Short-term financial debts +€3,086
up €3,086 (+18.3%), from €16,850 to €19,937
- Turnover -€259,527
down €259,527 (-58.7%), from €442,232 to €182,705
- Purchases and services -€225,634
down €225,634 (-57.2%), from €394,627 to €168,993
- Gross operating margin -€35,892
down €35,892 (-72.4%), from €49,605 to €13,712
- Staff costs -€7,186
down €7,186 (-98.9%), from €7,264 to €78
- Depreciation -€6,117
no longer reported in 2025 (was €6,117)
From the 2020 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,889 | €82,594 | -€47,295 | -36.4% |
| Fixed assets | 21/28 | €5,855 | €3,407 | -€2,448 | -41.8% |
| Tangible fixed assets | 22/27 | €2,448 | - | -€2,448 | |
| Furniture and vehicles | 24 | €2,448 | - | -€2,448 | |
| Financial fixed assets | 28 | €3,407 | €3,407 | = | 0.0% |
| Current assets | 29/58 | €124,034 | €79,187 | -€44,847 | -36.2% |
| Amounts receivable within one year | 40/41 | €122,066 | €79,187 | -€42,879 | -35.1% |
| Trade receivables | 40 | €89,787 | €16,040 | -€73,747 | -82.1% |
| Other amounts receivable | 41 | €32,279 | €63,147 | +€30,868 | +95.6% |
| Deferred charges and accrued income | 490/1 | €1,968 | - | -€1,968 | |
| Total equity and liabilities | 10/49 | €129,889 | €82,594 | -€47,295 | -36.4% |
| Equity | 10/15 | €57,016 | €61,866 | +€4,850 | +8.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | - | -€1,000 | |
| Issued capital | 100 | €1,000 | - | -€1,000 | |
| Reserves | 13 | €100 | €1,075 | +€975 | +975% |
| Non-distributable reserves | 130/1 | €100 | €1,075 | +€975 | +975% |
| Legal reserve | 130 | €100 | - | -€100 | |
| Reserves not available under the articles | 1311 | - | €1,075 | +€1,075 | |
| Profit (loss) carried forward | 14 | €55,916 | €59,790 | +€3,874 | +6.9% |
| Amounts payable | 17/49 | €72,873 | €20,728 | -€52,144 | -71.6% |
| Amounts payable within one year | 42/48 | €72,873 | €20,728 | -€52,144 | -71.6% |
| Financial debts | 43 | €16,850 | €19,937 | +€3,086 | +18.3% |
| Credit institutions | 430/8 | €16,850 | €19,937 | +€3,086 | +18.3% |
| Trade debts | 44 | €39,739 | - | -€39,739 | |
| Suppliers | 440/4 | €39,739 | - | -€39,739 | |
| Advances received on contracts in progress | 46 | €6,507 | - | -€6,507 | |
| Taxes, remuneration and social security | 45 | €9,777 | €792 | -€8,985 | -91.9% |
| Taxes | 450/3 | €8,704 | €792 | -€7,913 | -90.9% |
| Remuneration and social security | 454/9 | €1,072 | - | -€1,072 | |
| Turnover | 70 | €442,232 | €182,705 | -€259,527 | -58.7% |
| Non-recurring operating income | 76A | €2,000 | - | -€2,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €394,627 | €168,993 | -€225,634 | -57.2% |
| Remuneration, social security and pensions | 62 | €7,264 | €78 | -€7,186 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,117 | - | -€6,117 | |
| Other operating charges | 640/8 | €1,153 | €40 | -€1,114 | -96.6% |
| Gross operating margin | 9900 | €49,605 | €13,712 | -€35,892 | -72.4% |
| Operating profit (loss) | 9901 | €35,071 | €13,594 | -€21,476 | -61.2% |
| Financial charges | 65/66B | €1,654 | €2,577 | +€923 | +55.8% |
| Recurring financial charges | 65 | €1,654 | €2,577 | +€923 | +55.8% |
| Profit (loss) for the period before taxes | 9903 | €33,417 | €11,017 | -€22,400 | -67.0% |
| Profit (loss) for the period | 9904 | €33,417 | €11,017 | -€22,400 | -67.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,417 | €11,017 | -€22,400 | -67.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2020 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.