PENTAGON ARCHITECTS: 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.
PENTAGON ARCHITECTS
Largest movements
- Receivables within one year +€16,807
up €16,807 (+145%), from €11,556 to €28,362
- Tangible fixed assets -€2,402
down €2,402 (-32.8%), from €7,325 to €4,923
- Cash -€2,209
down €2,209 (-9.2%), from €23,959 to €21,750
mainly Contributions, distributions and other (-€20,000) and Receivables within one year (-€16,807)
- Intangible fixed assets -€960
down €960 (-35.6%), from €2,699 to €1,739
- Deferred charges and accrued income -€599
down €599 (-37.9%), from €1,579 to €980
- Profit (loss) carried forward -€18,682
down €18,682 (-83.9%), from €22,280 to €3,597
- Other debts +€15,428
up €15,428 (+98.1%), from €15,730 to €31,158
- Trade debts +€12,906
up €12,906 (+895%), from €1,441 to €14,347
- Tax, wage and social debts +€2,191
up €2,191 (+62.3%), from €3,515 to €5,706
- Accrued charges and deferred income -€1,205
no longer reported in 2025 (was €1,205)
- Gross operating margin +€7,078
up €7,078, from -€1,436 to €5,642
- Financial charges -€499
down €499 (-60.2%), from €830 to €331
- Depreciation -€308
down €308 (-8.4%), from €3,670 to €3,362
- Taxes -€142
no longer reported in 2025 (was €142)
- Other operating charges -€138
down €138 (-17.9%), from €770 to €632
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 | €47,172 | €57,809 | +€10,637 | +22.5% |
| Fixed assets | 21/28 | €10,078 | €6,716 | -€3,362 | -33.4% |
| Intangible fixed assets | 21 | €2,699 | €1,739 | -€960 | -35.6% |
| Tangible fixed assets | 22/27 | €7,325 | €4,923 | -€2,402 | -32.8% |
| Furniture and vehicles | 24 | €7,325 | €4,923 | -€2,402 | -32.8% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €37,094 | €51,093 | +€13,999 | +37.7% |
| Amounts receivable within one year | 40/41 | €11,556 | €28,362 | +€16,807 | +145% |
| Trade receivables | 40 | €11,556 | €28,362 | +€16,807 | +145% |
| Cash at bank and in hand | 54/58 | €23,959 | €21,750 | -€2,209 | -9.2% |
| Deferred charges and accrued income | 490/1 | €1,579 | €980 | -€599 | -37.9% |
| Total equity and liabilities | 10/49 | €47,172 | €57,809 | +€10,637 | +22.5% |
| Equity | 10/15 | €25,280 | €6,597 | -€18,682 | -73.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,280 | €3,597 | -€18,682 | -83.9% |
| Amounts payable | 17/49 | €21,892 | €51,211 | +€29,319 | +134% |
| Amounts payable within one year | 42/48 | €20,687 | €51,211 | +€30,524 | +148% |
| Trade debts | 44 | €1,441 | €14,347 | +€12,906 | +895% |
| Suppliers | 440/4 | €1,441 | €14,347 | +€12,906 | +895% |
| Taxes, remuneration and social security | 45 | €3,515 | €5,706 | +€2,191 | +62.3% |
| Taxes | 450/3 | €3,515 | €5,706 | +€2,191 | +62.3% |
| Other amounts payable | 47/48 | €15,730 | €31,158 | +€15,428 | +98.1% |
| Accrued charges and deferred income | 492/3 | €1,205 | - | -€1,205 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,670 | €3,362 | -€308 | -8.4% |
| Other operating charges | 640/8 | €770 | €632 | -€138 | -17.9% |
| Gross operating margin | 9900 | -€1,436 | €5,642 | +€7,078 | |
| Operating profit (loss) | 9901 | -€5,876 | €1,648 | +€7,524 | |
| Financial income | 75/76B | €9 | €1 | -€8 | -93.3% |
| Recurring financial income | 75 | €9 | €1 | -€8 | -93.3% |
| Financial charges | 65/66B | €830 | €331 | -€499 | -60.2% |
| Recurring financial charges | 65 | €830 | €331 | -€499 | -60.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,697 | €1,318 | +€8,014 | |
| Income taxes | 67/77 | €142 | - | -€142 | |
| Profit (loss) for the period | 9904 | -€6,839 | €1,318 | +€8,157 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,839 | €1,318 | +€8,157 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.