PENOY ANTHONY SRL: what changed
PENOY ANTHONY SRL
Largest movements
- Tangible fixed assets -€14,780
down €14,780 (-55.4%), from €26,689 to €11,909
of which Furniture and vehicles: -€11,374
- Cash +€8,794
up €8,794 (+78.3%), from €11,229 to €20,023
mainly Depreciation (+€22,280) and Trade debts (+€6,230)
- Intangible fixed assets -€7,500
down €7,500 (-13.3%), from €56,219 to €48,719
- Receivables within one year -€1,808
down €1,808 (-3.4%), from €53,016 to €51,209
of which Trade receivables: -€1,808
- Debts after one year -€22,647
down €22,647 (-22.4%), from €101,098 to €78,452
- Tax, wage and social debts -€6,771
down €6,771 (-15.9%), from €42,661 to €35,890
of which Remuneration and social security: -€5,660
- Trade debts +€6,230
up €6,230 (+1,131%), from €551 to €6,780
- Profit (loss) carried forward +€6,003
up €6,003 (+22.7%), from -€26,392 to -€20,389
- Staff costs -€8,957
down €8,957 (-11.7%), from €76,790 to €67,833
- Gross operating margin +€7,271
up €7,271 (+7.9%), from €92,591 to €99,862
- Depreciation -€6,785
down €6,785 (-23.3%), from €29,065 to €22,280
- Other operating charges -€2,779
down €2,779 (-93.9%), from €2,959 to €180
- Financial charges -€1,089
down €1,089 (-23.3%), from €4,671 to €3,583
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,898 | €143,380 | -€16,518 | -10.3% |
| Fixed assets | 21/28 | €83,402 | €61,122 | -€22,280 | -26.7% |
| Intangible fixed assets | 21 | €56,219 | €48,719 | -€7,500 | -13.3% |
| Tangible fixed assets | 22/27 | €26,689 | €11,909 | -€14,780 | -55.4% |
| Plant, machinery and equipment | 23 | €6,221 | €2,815 | -€3,406 | -54.8% |
| Furniture and vehicles | 24 | €20,468 | €9,095 | -€11,374 | -55.6% |
| Financial fixed assets | 28 | €494 | €494 | = | 0.0% |
| Current assets | 29/58 | €76,496 | €82,257 | +€5,761 | +7.5% |
| Stocks and contracts in progress | 3 | €12,250 | €11,025 | -€1,225 | -10.0% |
| Stocks | 30/36 | €12,250 | €11,025 | -€1,225 | -10.0% |
| Amounts receivable within one year | 40/41 | €53,016 | €51,209 | -€1,808 | -3.4% |
| Trade receivables | 40 | €1,808 | - | -€1,808 | |
| Other amounts receivable | 41 | €51,209 | €51,209 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,229 | €20,023 | +€8,794 | +78.3% |
| Total equity and liabilities | 10/49 | €159,898 | €143,380 | -€16,518 | -10.3% |
| Equity | 10/15 | -€6,392 | -€389 | +€6,003 | +93.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,392 | -€20,389 | +€6,003 | +22.7% |
| Amounts payable | 17/49 | €166,290 | €143,769 | -€22,522 | -13.5% |
| Amounts payable after more than one year | 17 | €101,098 | €78,452 | -€22,647 | -22.4% |
| Financial debts | 170/4 | €101,098 | €78,452 | -€22,647 | -22.4% |
| Amounts payable within one year | 42/48 | €65,192 | €65,317 | +€125 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €21,980 | €22,647 | +€666 | +3.0% |
| Trade debts | 44 | €551 | €6,780 | +€6,230 | +1,131% |
| Suppliers | 440/4 | €551 | €6,780 | +€6,230 | +1,131% |
| Taxes, remuneration and social security | 45 | €42,661 | €35,890 | -€6,771 | -15.9% |
| Taxes | 450/3 | €12,758 | €11,647 | -€1,110 | -8.7% |
| Remuneration and social security | 454/9 | €29,903 | €24,242 | -€5,660 | -18.9% |
| Remuneration, social security and pensions | 62 | €76,790 | €67,833 | -€8,957 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,065 | €22,280 | -€6,785 | -23.3% |
| Other operating charges | 640/8 | €2,959 | €180 | -€2,779 | -93.9% |
| Gross operating margin | 9900 | €92,591 | €99,862 | +€7,271 | +7.9% |
| Operating profit (loss) | 9901 | -€16,223 | €9,570 | +€25,793 | |
| Financial income | 75/76B | €0 | €16 | +€16 | +11,643% |
| Recurring financial income | 75 | €0 | €16 | +€16 | +11,643% |
| Financial charges | 65/66B | €4,671 | €3,583 | -€1,089 | -23.3% |
| Recurring financial charges | 65 | €4,671 | €3,583 | -€1,089 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,894 | €6,003 | +€26,898 | |
| Profit (loss) for the period | 9904 | -€20,894 | €6,003 | +€26,898 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,894 | €6,003 | +€26,898 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.