PANTERA SCHOONMAAKBEDRIJF: 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.
PANTERA SCHOONMAAKBEDRIJF
Largest movements
- Receivables within one year +€62,703
up €62,703 (+447%), from €14,039 to €76,741
of which Other amounts receivable: +€35,169
- Tangible fixed assets +€16,187
up €16,187 (+69.7%), from €23,218 to €39,405
of which Furniture and vehicles: +€14,339
- Cash -€3,125
down €3,125 (-78.4%), from €3,985 to €859
mainly Receivables within one year (-€62,703) and Investment in fixed assets (net) (-€22,495)
- Intangible fixed assets -€2,900
down €2,900 (-11.0%), from €26,457 to €23,557
- Reserves +€33,993
up €33,993 (+88.8%), from €38,278 to €72,271
- Trade debts +€18,269
up €18,269 (+4,463%), from €409 to €18,678
- Tax, wage and social debts +€12,371
up €12,371 (+51.3%), from €24,118 to €36,489
- Other debts +€10,000
new in 2025: €10,000
- Accrued charges and deferred income -€1,912
down €1,912 (-84.2%), from €2,271 to €359
- Gross operating margin +€2,514
up €2,514 (+3.6%), from €69,970 to €72,484
- Taxes -€1,970
down €1,970 (-12.9%), from €15,307 to €13,337
- Other operating charges -€1,763
down €1,763 (-22.0%), from €8,000 to €6,237
- Depreciation +€1,453
up €1,453 (+18.7%), from €7,754 to €9,207
- Financial income +€1,104
up €1,104 (+3,689%), from €30 to €1,134
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
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 | €68,076 | €140,797 | +€72,721 | +107% |
| Fixed assets | 21/28 | €49,675 | €62,962 | +€13,287 | +26.7% |
| Intangible fixed assets | 21 | €26,457 | €23,557 | -€2,900 | -11.0% |
| Tangible fixed assets | 22/27 | €23,218 | €39,405 | +€16,187 | +69.7% |
| Plant, machinery and equipment | 23 | €13,111 | €14,960 | +€1,849 | +14.1% |
| Furniture and vehicles | 24 | €10,107 | €24,445 | +€14,339 | +142% |
| Current assets | 29/58 | €18,402 | €77,835 | +€59,433 | +323% |
| Amounts receivable within one year | 40/41 | €14,039 | €76,741 | +€62,703 | +447% |
| Trade receivables | 40 | €11,361 | €38,894 | +€27,533 | +242% |
| Other amounts receivable | 41 | €2,677 | €37,847 | +€35,169 | +1,314% |
| Cash at bank and in hand | 54/58 | €3,985 | €859 | -€3,125 | -78.4% |
| Deferred charges and accrued income | 490/1 | €379 | €235 | -€144 | -38.0% |
| Total equity and liabilities | 10/49 | €68,076 | €140,797 | +€72,721 | +107% |
| Equity | 10/15 | €41,278 | €75,271 | +€33,993 | +82.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €38,278 | €72,271 | +€33,993 | +88.8% |
| Distributable reserves | 133 | €38,278 | €72,271 | +€33,993 | +88.8% |
| Amounts payable | 17/49 | €26,798 | €65,526 | +€38,728 | +145% |
| Amounts payable within one year | 42/48 | €24,527 | €65,167 | +€40,640 | +166% |
| Trade debts | 44 | €409 | €18,678 | +€18,269 | +4,463% |
| Suppliers | 440/4 | €409 | €18,678 | +€18,269 | +4,463% |
| Taxes, remuneration and social security | 45 | €24,118 | €36,489 | +€12,371 | +51.3% |
| Taxes | 450/3 | €24,118 | €36,489 | +€12,371 | +51.3% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Accrued charges and deferred income | 492/3 | €2,271 | €359 | -€1,912 | -84.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,754 | €9,207 | +€1,453 | +18.7% |
| Other operating charges | 640/8 | €8,000 | €6,237 | -€1,763 | -22.0% |
| Gross operating margin | 9900 | €69,970 | €72,484 | +€2,514 | +3.6% |
| Operating profit (loss) | 9901 | €54,216 | €57,039 | +€2,824 | +5.2% |
| Financial income | 75/76B | €30 | €1,134 | +€1,104 | +3,689% |
| Recurring financial income | 75 | €30 | €1,134 | +€1,104 | +3,689% |
| Financial charges | 65/66B | €660 | €844 | +€183 | +27.7% |
| Recurring financial charges | 65 | €660 | €844 | +€183 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | €53,585 | €57,330 | +€3,745 | +7.0% |
| Income taxes | 67/77 | €15,307 | €13,337 | -€1,970 | -12.9% |
| Profit (loss) for the period | 9904 | €38,278 | €43,993 | +€5,715 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,278 | €43,993 | +€5,715 | +14.9% |
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 1 November 2026 via checked.be.