Pentabit: 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.
Pentabit
Largest movements
- Cash +€80,956
up €80,956 (+26.0%), from €311,322 to €392,279
mainly Net result for the year (+€114,877) and Tax, wage and social debts (+€816)
- Receivables within one year +€30,823
up €30,823 (+89.3%), from €34,532 to €65,356
of which Trade receivables: +€30,843
- Reserves +€114,018
up €114,018 (+25.9%), from €439,519 to €553,537
- Gross operating margin +€34,129
up €34,129 (+26.2%), from €130,169 to €164,298
- Taxes +€10,807
up €10,807 (+29.6%), from €36,537 to €47,345
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 | €478,082 | €592,870 | +€114,788 | +24.0% |
| Fixed assets | 21/28 | €12 | €3,212 | +€3,200 | +26689.9% |
| Tangible fixed assets | 22/27 | €12 | €3,212 | +€3,200 | +26689.9% |
| Plant, machinery and equipment | 23 | €12 | €3,212 | +€3,200 | +26689.9% |
| Current assets | 29/58 | €478,070 | €589,658 | +€111,588 | +23.3% |
| Amounts receivable within one year | 40/41 | €34,532 | €65,356 | +€30,823 | +89.3% |
| Trade receivables | 40 | €34,365 | €65,208 | +€30,843 | +89.8% |
| Other amounts receivable | 41 | €167 | €148 | -€20 | -11.8% |
| Current investments | 50/53 | €99,910 | €99,768 | -€143 | -0.1% |
| Cash at bank and in hand | 54/58 | €311,322 | €392,279 | +€80,956 | +26.0% |
| Deferred charges and accrued income | 490/1 | €32,305 | €32,256 | -€49 | -0.2% |
| Total equity and liabilities | 10/49 | €478,082 | €592,870 | +€114,788 | +24.0% |
| Equity | 10/15 | €451,919 | €565,937 | +€114,018 | +25.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €439,519 | €553,537 | +€114,018 | +25.9% |
| Distributable reserves | 133 | €439,519 | €553,537 | +€114,018 | +25.9% |
| Amounts payable | 17/49 | €26,163 | €26,933 | +€770 | +2.9% |
| Amounts payable within one year | 42/48 | €26,163 | €26,933 | +€770 | +2.9% |
| Financial debts | 43 | €252 | - | -€252 | |
| Credit institutions | 430/8 | €252 | - | -€252 | |
| Trade debts | 44 | €100 | €358 | +€258 | +258.1% |
| Suppliers | 440/4 | €100 | €358 | +€258 | +258.1% |
| Taxes, remuneration and social security | 45 | €19,742 | €20,558 | +€816 | +4.1% |
| Taxes | 450/3 | €19,742 | €20,558 | +€816 | +4.1% |
| Other amounts payable | 47/48 | €6,069 | €6,017 | -€52 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €547 | €737 | +€190 | +34.8% |
| Other operating charges | 640/8 | €762 | €752 | -€10 | -1.3% |
| Gross operating margin | 9900 | €130,169 | €164,298 | +€34,129 | +26.2% |
| Operating profit (loss) | 9901 | €128,860 | €162,810 | +€33,949 | +26.3% |
| Financial charges | 65/66B | €494 | €588 | +€94 | +19.0% |
| Recurring financial charges | 65 | €494 | €588 | +€94 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €128,366 | €162,222 | +€33,855 | +26.4% |
| Income taxes | 67/77 | €36,537 | €47,345 | +€10,807 | +29.6% |
| Profit (loss) for the period | 9904 | €91,829 | €114,877 | +€23,048 | +25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €91,829 | €114,877 | +€23,048 | +25.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.