PENTAGONE ARCHITECTURE: what changed
PENTAGONE ARCHITECTURE
Largest movements
- Cash +€59,030
up €59,030 (+4,606%), from €1,281 to €60,312
mainly Net result for the year (+€36,061) and Debts after one year (+€26,408)
- Tangible fixed assets +€35,825
up €35,825 (+210%), from €17,021 to €52,846
of which Furniture and vehicles: +€36,299
- Receivables within one year -€6,540
down €6,540 (-45.4%), from €14,395 to €7,855
of which Trade receivables: -€12,842
- Profit (loss) carried forward +€34,258
up €34,258, from -€14,271 to €19,987
- Debts after one year +€26,408
up €26,408 (+636%), from €4,152 to €30,560
- Other debts +€13,403
up €13,403 (+219%), from €6,113 to €19,516
- Tax, wage and social debts +€10,989
up €10,989 (+134%), from €8,219 to €19,208
of which Taxes: +€11,305
- Reserves +€1,803
new in 2025: €1,803
- Gross operating margin +€49,981
up €49,981 (+645%), from €7,744 to €57,725
- Turnover +€34,298
up €34,298 (+27.1%), from €126,702 to €161,000
- Purchases and services -€14,817
down €14,817 (-12.5%), from €118,958 to €104,142
- Depreciation -€11,641
down €11,641 (-72.8%), from €15,999 to €4,358
- Taxes +€8,462
new in 2025: €8,462
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,735 | €121,787 | +€88,052 | +261% |
| Fixed assets | 21/28 | €17,094 | €52,904 | +€35,809 | +209% |
| Tangible fixed assets | 22/27 | €17,021 | €52,846 | +€35,825 | +210% |
| Plant, machinery and equipment | 23 | €1,337 | €864 | -€474 | -35.4% |
| Furniture and vehicles | 24 | €15,684 | €51,983 | +€36,299 | +231% |
| Financial fixed assets | 28 | €73 | €57 | -€16 | -21.8% |
| Current assets | 29/58 | €16,641 | €68,884 | +€52,243 | +314% |
| Amounts receivable within one year | 40/41 | €14,395 | €7,855 | -€6,540 | -45.4% |
| Trade receivables | 40 | €14,394 | €1,551 | -€12,842 | -89.2% |
| Other amounts receivable | 41 | €2 | €6,304 | +€6,302 | +404,006% |
| Cash at bank and in hand | 54/58 | €1,281 | €60,312 | +€59,030 | +4,606% |
| Deferred charges and accrued income | 490/1 | €964 | €717 | -€247 | -25.7% |
| Total equity and liabilities | 10/49 | €33,735 | €121,787 | +€88,052 | +261% |
| Equity | 10/15 | €4,329 | €40,390 | +€36,061 | +833% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €1,803 | +€1,803 | |
| Non-distributable reserves | 130/1 | - | €1,803 | +€1,803 | |
| Other | 1319 | - | €1,803 | +€1,803 | |
| Profit (loss) carried forward | 14 | -€14,271 | €19,987 | +€34,258 | |
| Amounts payable | 17/49 | €29,406 | €81,397 | +€51,991 | +177% |
| Amounts payable after more than one year | 17 | €4,152 | €30,560 | +€26,408 | +636% |
| Financial debts | 170/4 | €4,152 | €30,560 | +€26,408 | +636% |
| Amounts payable within one year | 42/48 | €23,408 | €48,929 | +€25,521 | +109% |
| Current portion of amounts payable after more than one year | 42 | €8,201 | €7,580 | -€621 | -7.6% |
| Trade debts | 44 | €874 | €2,625 | +€1,751 | +200% |
| Suppliers | 440/4 | €874 | €2,625 | +€1,751 | +200% |
| Taxes, remuneration and social security | 45 | €8,219 | €19,208 | +€10,989 | +134% |
| Taxes | 450/3 | €4,920 | €16,225 | +€11,305 | +230% |
| Remuneration and social security | 454/9 | €3,299 | €2,983 | -€316 | -9.6% |
| Other amounts payable | 47/48 | €6,113 | €19,516 | +€13,403 | +219% |
| Accrued charges and deferred income | 492/3 | €1,846 | €1,907 | +€61 | +3.3% |
| Turnover | 70 | €126,702 | €161,000 | +€34,298 | +27.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €118,958 | €104,142 | -€14,817 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,999 | €4,358 | -€11,641 | -72.8% |
| Other operating charges | 640/8 | €1,517 | €7,067 | +€5,550 | +366% |
| Non-recurring operating charges | 66A | €435 | €1,106 | +€671 | +154% |
| Gross operating margin | 9900 | €7,744 | €57,725 | +€49,981 | +645% |
| Operating profit (loss) | 9901 | -€10,205 | €45,195 | +€55,400 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €516 | €672 | +€155 | +30.1% |
| Recurring financial charges | 65 | €446 | €672 | +€226 | +50.7% |
| Non-recurring financial charges | 66B | €71 | - | -€71 | |
| Profit (loss) for the period before taxes | 9903 | -€10,722 | €44,523 | +€55,245 | |
| Income taxes | 67/77 | - | €8,462 | +€8,462 | |
| Profit (loss) for the period | 9904 | -€10,722 | €36,061 | +€46,783 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,722 | €36,061 | +€46,783 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.