BUREAU ENZO PENTA: what changed
BUREAU ENZO PENTA
Largest movements
- Receivables within one year +€15,923
up €15,923 (+60.3%), from €26,415 to €42,338
- Cash -€512
down €512 (-28.4%), from €1,804 to €1,292
mainly Receivables within one year (-€15,923)
- Reserves +€11,997
up €11,997 (+76.9%), from €15,604 to €27,601
of which Distributable reserves: +€11,997
- Accrued charges and deferred income +€2,027
new in 2025: €2,027
- Tax, wage and social debts +€1,387
up €1,387 (+645%), from €215 to €1,602
- Gross operating margin +€11,745
up €11,745 (+1,141%), from €1,029 to €12,774
- Taxes +€1,069
up €1,069 (+259%), from €412 to €1,481
- Other operating charges -€952
down €952 (-47.9%), from €1,989 to €1,037
- Financial income +€233
up €233 (+14.9%), from €1,568 to €1,801
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,219 | €43,630 | +€15,411 | +54.6% |
| Current assets | 29/58 | €28,219 | €43,630 | +€15,411 | +54.6% |
| Amounts receivable within one year | 40/41 | €26,415 | €42,338 | +€15,923 | +60.3% |
| Other amounts receivable | 41 | €26,415 | €42,338 | +€15,923 | +60.3% |
| Cash at bank and in hand | 54/58 | €1,804 | €1,292 | -€512 | -28.4% |
| Total equity and liabilities | 10/49 | €28,219 | €43,630 | +€15,411 | +54.6% |
| Equity | 10/15 | €28,004 | €40,001 | +€11,997 | +42.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €15,604 | €27,601 | +€11,997 | +76.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,744 | €25,741 | +€11,997 | +87.3% |
| Amounts payable | 17/49 | €215 | €3,629 | +€3,414 | +1,588% |
| Amounts payable within one year | 42/48 | €215 | €1,602 | +€1,387 | +645% |
| Taxes, remuneration and social security | 45 | €215 | €1,602 | +€1,387 | +645% |
| Taxes | 450/3 | €215 | €1,602 | +€1,387 | +645% |
| Accrued charges and deferred income | 492/3 | - | €2,027 | +€2,027 | |
| Other operating charges | 640/8 | €1,989 | €1,037 | -€952 | -47.9% |
| Gross operating margin | 9900 | €1,029 | €12,774 | +€11,745 | +1,141% |
| Operating profit (loss) | 9901 | -€960 | €11,737 | +€12,697 | |
| Financial income | 75/76B | €1,568 | €1,801 | +€233 | +14.9% |
| Recurring financial income | 75 | €1,568 | €1,801 | +€233 | +14.9% |
| Financial charges | 65/66B | €58 | €60 | +€2 | +3.4% |
| Recurring financial charges | 65 | €58 | €60 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €550 | €13,478 | +€12,928 | +2,351% |
| Income taxes | 67/77 | €412 | €1,481 | +€1,069 | +259% |
| Profit (loss) for the period | 9904 | €138 | €11,997 | +€11,859 | +8,593% |
| Profit (loss) for the period to be appropriated | 9905 | €138 | €11,997 | +€11,859 | +8,593% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.