PENTAFARM: 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.
PENTAFARM
Largest movements
- Tangible fixed assets +€27,024
up €27,024 (+72.6%), from €37,236 to €64,260
- Cash -€26,287
down €26,287 (-30.2%), from €87,154 to €60,867
mainly Investment in fixed assets (net) (-€28,960) and Deferred charges and accrued income (-€1,000)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€5,711
up €5,711 (+21.6%), from -€26,402 to -€20,690
- Financial income +€2,981
up €2,981 (+13.3%), from €22,366 to €25,347
- Depreciation +€545
up €545 (+39.2%), from €1,390 to €1,935
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €749,445 | €751,127 | +€1,682 | +0.2% |
| Fixed assets | 21/28 | €37,236 | €64,260 | +€27,024 | +72.6% |
| Tangible fixed assets | 22/27 | €37,236 | €64,260 | +€27,024 | +72.6% |
| Other tangible fixed assets | 26 | €37,236 | €64,260 | +€27,024 | +72.6% |
| Current assets | 29/58 | €712,209 | €686,867 | -€25,343 | -3.6% |
| Amounts receivable within one year | 40/41 | €625,055 | €625,000 | -€55 | 0.0% |
| Other amounts receivable | 41 | €625,055 | €625,000 | -€55 | 0.0% |
| Cash at bank and in hand | 54/58 | €87,154 | €60,867 | -€26,287 | -30.2% |
| Deferred charges and accrued income | 490/1 | - | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €749,445 | €751,127 | +€1,682 | +0.2% |
| Equity | 10/15 | €748,010 | €750,003 | +€1,992 | +0.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €54,924 | €56,916 | +€1,992 | +3.6% |
| Non-distributable reserves | 130/1 | €27,155 | €27,155 | = | 0.0% |
| Reserves not available under the articles | 1311 | €27,155 | €27,155 | = | 0.0% |
| Distributable reserves | 133 | €27,769 | €29,761 | +€1,992 | +7.2% |
| Profit (loss) carried forward | 14 | €674,536 | €674,536 | = | 0.0% |
| Amounts payable | 17/49 | €1,435 | €1,124 | -€310 | -21.6% |
| Amounts payable within one year | 42/48 | €1,435 | €1,124 | -€310 | -21.6% |
| Trade debts | 44 | €1,056 | €951 | -€106 | -10.0% |
| Suppliers | 440/4 | €1,056 | €951 | -€106 | -10.0% |
| Taxes, remuneration and social security | 45 | - | €95 | +€95 | |
| Taxes | 450/3 | - | €95 | +€95 | |
| Other amounts payable | 47/48 | €379 | €79 | -€300 | -79.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,390 | €1,935 | +€545 | +39.2% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€26,402 | -€20,690 | +€5,711 | +21.6% |
| Operating profit (loss) | 9901 | -€28,176 | -€23,013 | +€5,163 | +18.3% |
| Financial income | 75/76B | €22,366 | €25,347 | +€2,981 | +13.3% |
| Recurring financial income | 75 | €22,366 | €25,347 | +€2,981 | +13.3% |
| Financial charges | 65/66B | €129 | €143 | +€13 | +10.4% |
| Recurring financial charges | 65 | €129 | €143 | +€13 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,939 | €2,191 | +€8,130 | |
| Income taxes | 67/77 | - | €199 | +€199 | |
| Profit (loss) for the period | 9904 | -€5,939 | €1,992 | +€7,931 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,939 | €1,992 | +€7,931 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.