Romain Pinte Management: 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.
Romain Pinte Management
Largest movements
- Receivables within one year +€16,365
up €16,365 (+40.8%), from €40,066 to €56,431
of which Trade receivables: +€17,423
- Debts after one year -€41,767
down €41,767 (-43.9%), from €95,073 to €53,306
- Profit (loss) carried forward +€36,830
up €36,830 (+14.9%), from €246,662 to €283,492
- Trade debts +€18,326
up €18,326 (+58.3%), from €31,432 to €49,757
- Other debts +€5,707
up €5,707 (+19.1%), from €29,893 to €35,600
- Financial charges -€1,509
down €1,509 (-26.6%), from €5,684 to €4,175
- Gross operating margin +€1,294
up €1,294 (+2.4%), from €53,844 to €55,138
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €496,094 | €512,301 | +€16,207 | +3.3% |
| Fixed assets | 21/28 | €455,000 | €455,000 | = | 0.0% |
| Financial fixed assets | 28 | €455,000 | €455,000 | = | 0.0% |
| Current assets | 29/58 | €41,094 | €57,301 | +€16,207 | +39.4% |
| Amounts receivable within one year | 40/41 | €40,066 | €56,431 | +€16,365 | +40.8% |
| Trade receivables | 40 | €38,391 | €55,814 | +€17,423 | +45.4% |
| Other amounts receivable | 41 | €1,675 | €617 | -€1,058 | -63.2% |
| Deferred charges and accrued income | 490/1 | €1,028 | €870 | -€158 | -15.4% |
| Total equity and liabilities | 10/49 | €496,094 | €512,301 | +€16,207 | +3.3% |
| Equity | 10/15 | €285,162 | €321,992 | +€36,830 | +12.9% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €3,500 | €3,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,500 | €3,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €246,662 | €283,492 | +€36,830 | +14.9% |
| Amounts payable | 17/49 | €210,932 | €190,309 | -€20,623 | -9.8% |
| Amounts payable after more than one year | 17 | €95,073 | €53,306 | -€41,767 | -43.9% |
| Financial debts | 170/4 | €95,073 | €53,306 | -€41,767 | -43.9% |
| Amounts payable within one year | 42/48 | €115,859 | €137,003 | +€21,144 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €41,002 | €41,767 | +€765 | +1.9% |
| Financial debts | 43 | €11,231 | €6,174 | -€5,057 | -45.0% |
| Credit institutions | 430/8 | €6,231 | €6,174 | -€57 | -0.9% |
| Other loans | 439 | €5,000 | - | -€5,000 | |
| Trade debts | 44 | €31,432 | €49,757 | +€18,326 | +58.3% |
| Suppliers | 440/4 | €31,432 | €49,757 | +€18,326 | +58.3% |
| Taxes, remuneration and social security | 45 | €2,301 | €3,705 | +€1,404 | +61.0% |
| Taxes | 450/3 | €2,301 | €1,705 | -€596 | -25.9% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €29,893 | €35,600 | +€5,707 | +19.1% |
| Other operating charges | 640/8 | €1,151 | €1,250 | +€100 | +8.7% |
| Gross operating margin | 9900 | €53,844 | €55,138 | +€1,294 | +2.4% |
| Operating profit (loss) | 9901 | €52,693 | €53,888 | +€1,195 | +2.3% |
| Financial charges | 65/66B | €5,684 | €4,175 | -€1,509 | -26.6% |
| Recurring financial charges | 65 | €5,684 | €4,175 | -€1,509 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €47,009 | €49,713 | +€2,704 | +5.8% |
| Income taxes | 67/77 | €13,325 | €12,883 | -€442 | -3.3% |
| Profit (loss) for the period | 9904 | €33,684 | €36,830 | +€3,145 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,684 | €36,830 | +€3,145 | +9.3% |
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 30 October 2026 via checked.be.