PENTACHORD SOLUTIONS: 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.
PENTACHORD SOLUTIONS
Largest movements
- Cash -€17,157
down €17,157 (-36.0%), from €47,607 to €30,450
mainly Tax, wage and social debts (-€9,099) and Receivables within one year (-€4,739)
- Receivables within one year +€4,739
up €4,739 (+53.8%), from €8,802 to €13,542
of which Trade receivables: +€4,643
- Tax, wage and social debts -€9,099
down €9,099 (-57.5%), from €15,812 to €6,713
- Profit (loss) carried forward -€4,241
down €4,241 (-15.1%), from €28,030 to €23,788
- Trade debts +€961
up €961 (+4,220%), from €23 to €984
- Gross operating margin -€40,268
down €40,268, from €39,159 to -€1,109
- Taxes -€7,979
down €7,979 (-97.4%), from €8,194 to €215
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 | €57,483 | €45,108 | -€12,375 | -21.5% |
| Fixed assets | 21/28 | €635 | €383 | -€252 | -39.6% |
| Tangible fixed assets | 22/27 | €635 | €383 | -€252 | -39.6% |
| Plant, machinery and equipment | 23 | €635 | €383 | -€252 | -39.6% |
| Current assets | 29/58 | €56,848 | €44,725 | -€12,124 | -21.3% |
| Amounts receivable within one year | 40/41 | €8,802 | €13,542 | +€4,739 | +53.8% |
| Trade receivables | 40 | €8,776 | €13,419 | +€4,643 | +52.9% |
| Other amounts receivable | 41 | €26 | €123 | +€97 | +369% |
| Cash at bank and in hand | 54/58 | €47,607 | €30,450 | -€17,157 | -36.0% |
| Deferred charges and accrued income | 490/1 | €438 | €733 | +€294 | +67.2% |
| Total equity and liabilities | 10/49 | €57,483 | €45,108 | -€12,375 | -21.5% |
| Equity | 10/15 | €38,030 | €33,788 | -€4,241 | -11.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,030 | €23,788 | -€4,241 | -15.1% |
| Amounts payable | 17/49 | €19,453 | €11,320 | -€8,134 | -41.8% |
| Amounts payable within one year | 42/48 | €19,453 | €11,320 | -€8,134 | -41.8% |
| Trade debts | 44 | €23 | €984 | +€961 | +4,220% |
| Suppliers | 440/4 | €23 | €984 | +€961 | +4,220% |
| Taxes, remuneration and social security | 45 | €15,812 | €6,713 | -€9,099 | -57.5% |
| Taxes | 450/3 | €15,812 | €6,713 | -€9,099 | -57.5% |
| Other amounts payable | 47/48 | €3,619 | €3,622 | +€4 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120 | €252 | +€132 | +110% |
| Other operating charges | 640/8 | €160 | - | -€160 | |
| Gross operating margin | 9900 | €39,159 | -€1,109 | -€40,268 | |
| Operating profit (loss) | 9901 | €38,880 | -€1,360 | -€40,240 | |
| Financial income | 75/76B | €89 | €150 | +€62 | +69.6% |
| Recurring financial income | 75 | €89 | €150 | +€62 | +69.6% |
| Financial charges | 65/66B | €2,745 | €2,817 | +€72 | +2.6% |
| Recurring financial charges | 65 | €2,745 | €2,817 | +€72 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €36,223 | -€4,026 | -€40,250 | |
| Income taxes | 67/77 | €8,194 | €215 | -€7,979 | -97.4% |
| Profit (loss) for the period | 9904 | €28,030 | -€4,241 | -€32,271 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,030 | -€4,241 | -€32,271 |
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 18 October 2026 via checked.be.