Studio Pinto: what changed
Two fiscal 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.
Studio Pinto
Largest movements
- Cash +€1,510
up €1,510 (+508.5%), from €297 to €1,807
mainly Net result for the year (+€1,617) and Tax, wage and social debts (+€1,323)
- Receivables within one year +€1,449
new in 2025: €1,449
of which Other amounts receivable: +€794
- Profit (loss) carried forward +€1,617
up €1,617 (+3.9%), from -€41,441 to -€39,824
- Tax, wage and social debts +€1,323
new in 2025: €1,323
- Gross operating margin +€1,829
new in 2025: €1,829
- Other operating charges +€125
new in 2025: €125
- Financial charges +€43
up €43 (+95.0%), from €45 to €88
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.
Cash bridge derived
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 | €297 | €3,256 | +€2,959 | +996.3% |
| Current assets | 29/58 | €297 | €3,256 | +€2,959 | +996.3% |
| Amounts receivable within one year | 40/41 | - | €1,449 | +€1,449 | |
| Trade receivables | 40 | - | €655 | +€655 | |
| Other amounts receivable | 41 | - | €794 | +€794 | |
| Cash at bank and in hand | 54/58 | €297 | €1,807 | +€1,510 | +508.5% |
| Total equity and liabilities | 10/49 | €297 | €3,256 | +€2,959 | +996.3% |
| Equity | 10/15 | -€22,774 | -€21,157 | +€1,617 | +7.1% |
| Contributions | 10/11 | €18,667 | €18,667 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,441 | -€39,824 | +€1,617 | +3.9% |
| Amounts payable | 17/49 | €23,071 | €24,413 | +€1,342 | +5.8% |
| Amounts payable within one year | 42/48 | €23,071 | €24,413 | +€1,342 | +5.8% |
| Trade debts | 44 | €858 | €877 | +€19 | +2.3% |
| Suppliers | 440/4 | €858 | €877 | +€19 | +2.3% |
| Taxes, remuneration and social security | 45 | - | €1,323 | +€1,323 | |
| Taxes | 450/3 | - | €1,323 | +€1,323 | |
| Other amounts payable | 47/48 | €22,213 | €22,213 | = | 0.0% |
| Other operating charges | 640/8 | - | €125 | +€125 | |
| Gross operating margin | 9900 | - | €1,829 | +€1,829 | |
| Operating profit (loss) | 9901 | - | €1,704 | +€1,704 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €45 | €88 | +€43 | +95.0% |
| Recurring financial charges | 65 | €45 | €88 | +€43 | +95.0% |
| Profit (loss) for the period before taxes | 9903 | -€45 | €1,617 | +€1,662 | |
| Profit (loss) for the period | 9904 | -€45 | €1,617 | +€1,662 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45 | €1,617 | +€1,662 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.