PENTAGRAM: 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.
PENTAGRAM
Largest movements
- Current investments +€6,113
up €6,113 (+33.4%), from €18,308 to €24,421
- Cash -€743
down €743 (-38.8%), from €1,914 to €1,170
mainly Current investments (-€6,113) and Accrued charges and deferred income (-€1,000)
- Other debts +€7,100
up €7,100 (+51.2%), from €13,866 to €20,967
- Accrued charges and deferred income -€1,000
down €1,000 (-100.0%), from €1,000 to €0
- Profit (loss) carried forward -€613
down €613 (-0.1%), from -€446,664 to -€447,276
- Financial charges +€747
up €747 (+11.0%), from -€6,807 to -€6,059
- Gross operating margin +€474
up €474 (+7.1%), from -€6,640 to -€6,166
- Financial income -€269
down €269 (-99.4%), from €270 to €2
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 | €20,222 | €25,592 | +€5,370 | +26.6% |
| Current assets | 29/58 | €20,222 | €25,592 | +€5,370 | +26.6% |
| Current investments | 50/53 | €18,308 | €24,421 | +€6,113 | +33.4% |
| Cash at bank and in hand | 54/58 | €1,914 | €1,170 | -€743 | -38.8% |
| Total equity and liabilities | 10/49 | €20,222 | €25,592 | +€5,370 | +26.6% |
| Equity | 10/15 | €5,237 | €4,625 | -€613 | -11.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €389,901 | €389,901 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €383,701 | €383,701 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€446,664 | -€447,276 | -€613 | -0.1% |
| Amounts payable | 17/49 | €14,984 | €20,967 | +€5,982 | +39.9% |
| Amounts payable within one year | 42/48 | €13,984 | €20,967 | +€6,982 | +49.9% |
| Trade debts | 44 | €118 | €0 | -€118 | -100.0% |
| Suppliers | 440/4 | €118 | €0 | -€118 | -100.0% |
| Other amounts payable | 47/48 | €13,866 | €20,967 | +€7,100 | +51.2% |
| Accrued charges and deferred income | 492/3 | €1,000 | €0 | -€1,000 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €502 | €507 | +€5 | +1.0% |
| Gross operating margin | 9900 | -€6,640 | -€6,166 | +€474 | +7.1% |
| Operating profit (loss) | 9901 | -€7,142 | -€6,673 | +€469 | +6.6% |
| Financial income | 75/76B | €270 | €2 | -€269 | -99.4% |
| Recurring financial income | 75 | €270 | €2 | -€269 | -99.4% |
| Financial charges | 65/66B | -€6,807 | -€6,059 | +€747 | +11.0% |
| Recurring financial charges | 65 | -€6,807 | -€6,059 | +€747 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | -€65 | -€613 | -€547 | -838.0% |
| Profit (loss) for the period | 9904 | -€65 | -€613 | -€547 | -838.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€65 | -€613 | -€547 | -838.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.