IMMO PENTA: 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.
IMMO PENTA
Largest movements
- Cash +€86,580
up €86,580 (+198.8%), from €43,547 to €130,126
mainly Current investments (+€60,000) and Depreciation (+€21,581)
- Current investments -€60,000
down €60,000 (-54.5%), from €110,000 to €50,000
- Tangible fixed assets -€21,581
down €21,581 (-9.4%), from €229,706 to €208,124
- Receivables within one year +€5,215
up €5,215 (+47.3%), from €11,024 to €16,239
of which Other amounts receivable: +€7,171
- Profit (loss) carried forward +€11,722
up €11,722 (+4.5%), from €260,898 to €272,620
- Gross operating margin -€21,348
down €21,348 (-35.0%), from €60,963 to €39,615
- Taxes -€7,836
down €7,836 (-66.5%), from €11,785 to €3,949
- Financial income +€893
up €893 (+31.4%), from €2,842 to €3,735
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 | €395,206 | €405,425 | +€10,219 | +2.6% |
| Fixed assets | 21/28 | €229,706 | €208,124 | -€21,581 | -9.4% |
| Tangible fixed assets | 22/27 | €229,706 | €208,124 | -€21,581 | -9.4% |
| Land and buildings | 22 | €229,706 | €208,124 | -€21,581 | -9.4% |
| Current assets | 29/58 | €165,500 | €197,301 | +€31,801 | +19.2% |
| Amounts receivable within one year | 40/41 | €11,024 | €16,239 | +€5,215 | +47.3% |
| Trade receivables | 40 | €1,956 | €0 | -€1,956 | -100.0% |
| Other amounts receivable | 41 | €9,068 | €16,239 | +€7,171 | +79.1% |
| Current investments | 50/53 | €110,000 | €50,000 | -€60,000 | -54.5% |
| Cash at bank and in hand | 54/58 | €43,547 | €130,126 | +€86,580 | +198.8% |
| Deferred charges and accrued income | 490/1 | €929 | €935 | +€6 | +0.6% |
| Total equity and liabilities | 10/49 | €395,206 | €405,425 | +€10,219 | +2.6% |
| Equity | 10/15 | €368,019 | €379,741 | +€11,722 | +3.2% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Uncalled capital | 101 | €632 | €632 | = | 0.0% |
| Reserves | 13 | €32,753 | €32,753 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €25,253 | €25,253 | = | 0.0% |
| Profit (loss) carried forward | 14 | €260,898 | €272,620 | +€11,722 | +4.5% |
| Amounts payable | 17/49 | €27,187 | €25,684 | -€1,503 | -5.5% |
| Amounts payable within one year | 42/48 | €27,187 | €25,684 | -€1,503 | -5.5% |
| Taxes, remuneration and social security | 45 | €1,246 | €0 | -€1,246 | -100.0% |
| Taxes | 450/3 | €1,246 | €0 | -€1,246 | -100.0% |
| Other amounts payable | 47/48 | €25,941 | €25,684 | -€257 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,383 | €21,581 | +€198 | +0.9% |
| Other operating charges | 640/8 | €3,770 | €3,890 | +€119 | +3.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €60,963 | €39,615 | -€21,348 | -35.0% |
| Operating profit (loss) | 9901 | €35,810 | €14,144 | -€21,666 | -60.5% |
| Financial income | 75/76B | €2,842 | €3,735 | +€893 | +31.4% |
| Recurring financial income | 75 | €2,842 | €3,735 | +€893 | +31.4% |
| Financial charges | 65/66B | €1,615 | €2,207 | +€593 | +36.7% |
| Recurring financial charges | 65 | €1,615 | €2,207 | +€593 | +36.7% |
| Profit (loss) for the period before taxes | 9903 | €37,038 | €15,672 | -€21,366 | -57.7% |
| Income taxes | 67/77 | €11,785 | €3,949 | -€7,836 | -66.5% |
| Profit (loss) for the period | 9904 | €25,253 | €11,722 | -€13,531 | -53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,253 | €11,722 | -€13,531 | -53.6% |
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 30 September 2026 via checked.be.