Pent'AUS: 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.
Pent'AUS
Largest movements
- Tangible fixed assets -€39,061
down €39,061 (-9.5%), from €410,309 to €371,248
of which Land and buildings: -€30,693
- Receivables within one year -€30,457
down €30,457 (-19.1%), from €159,651 to €129,194
of which Trade receivables: -€27,331
- Profit (loss) carried forward -€72,132
down €72,132 (-25.0%), from €288,971 to €216,839
- Tax, wage and social debts -€44,243
no longer reported in 2025 (was €44,243)
- Trade debts +€40,981
up €40,981 (+31.2%), from €131,517 to €172,497
- Other debts +€6,726
up €6,726 (+5.6%), from €120,967 to €127,692
- Gross operating margin -€354,420
down €354,420, from €336,757 to -€17,664
- Taxes -€44,878
down €44,878 (-99.7%), from €45,016 to €138
- Financial charges -€13,112
down €13,112 (-87.5%), from €14,994 to €1,882
- Write-downs +€11,824
new in 2025: €11,824
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 | €595,498 | €526,828 | -€68,669 | -11.5% |
| Fixed assets | 21/28 | €410,309 | €371,248 | -€39,061 | -9.5% |
| Tangible fixed assets | 22/27 | €410,309 | €371,248 | -€39,061 | -9.5% |
| Land and buildings | 22 | €389,854 | €359,160 | -€30,693 | -7.9% |
| Plant, machinery and equipment | 23 | €3,619 | €1,167 | -€2,452 | -67.7% |
| Furniture and vehicles | 24 | €16,836 | €10,921 | -€5,916 | -35.1% |
| Current assets | 29/58 | €185,188 | €155,580 | -€29,608 | -16.0% |
| Amounts receivable within one year | 40/41 | €159,651 | €129,194 | -€30,457 | -19.1% |
| Trade receivables | 40 | €40,119 | €12,788 | -€27,331 | -68.1% |
| Other amounts receivable | 41 | €119,532 | €116,405 | -€3,127 | -2.6% |
| Cash at bank and in hand | 54/58 | €25,537 | €26,386 | +€849 | +3.3% |
| Total equity and liabilities | 10/49 | €595,498 | €526,828 | -€68,669 | -11.5% |
| Equity | 10/15 | €298,771 | €226,639 | -€72,132 | -24.1% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Capital | 10 | €8,000 | €8,000 | = | 0.0% |
| Issued capital | 100 | €18,000 | €18,000 | = | 0.0% |
| Uncalled capital | 101 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,800 | €1,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,800 | €1,800 | = | 0.0% |
| Legal reserve | 130 | €1,800 | €1,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €288,971 | €216,839 | -€72,132 | -25.0% |
| Amounts payable | 17/49 | €296,727 | €300,190 | +€3,463 | +1.2% |
| Amounts payable within one year | 42/48 | €296,727 | €300,190 | +€3,463 | +1.2% |
| Trade debts | 44 | €131,517 | €172,497 | +€40,981 | +31.2% |
| Suppliers | 440/4 | €131,517 | €172,497 | +€40,981 | +31.2% |
| Taxes, remuneration and social security | 45 | €44,243 | - | -€44,243 | |
| Taxes | 450/3 | €44,243 | - | -€44,243 | |
| Other amounts payable | 47/48 | €120,967 | €127,692 | +€6,726 | +5.6% |
| Non-recurring operating income | 76A | €2,608 | - | -€2,608 | |
| Remuneration, social security and pensions | 62 | €1,992 | €477 | -€1,514 | -76.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,315 | €39,061 | -€254 | -0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €11,824 | +€11,824 | |
| Other operating charges | 640/8 | €321 | €1,088 | +€766 | +239% |
| Gross operating margin | 9900 | €336,757 | -€17,664 | -€354,420 | |
| Operating profit (loss) | 9901 | €295,129 | -€70,113 | -€365,242 | |
| Financial charges | 65/66B | €14,994 | €1,882 | -€13,112 | -87.5% |
| Recurring financial charges | 65 | €14,994 | €1,882 | -€13,112 | -87.5% |
| Profit (loss) for the period before taxes | 9903 | €280,135 | -€71,994 | -€352,130 | |
| Income taxes | 67/77 | €45,016 | €138 | -€44,878 | -99.7% |
| Profit (loss) for the period | 9904 | €235,120 | -€72,132 | -€307,252 | |
| Profit (loss) for the period to be appropriated | 9905 | €235,120 | -€72,132 | -€307,252 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.