PENTAPHARMA: 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.
PENTAPHARMA
Largest movements
- Receivables within one year -€13,064
down €13,064 (-26.5%), from €49,288 to €36,223
of which Trade receivables: -€12,553
- Cash +€12,646
up €12,646 (+158%), from €8,010 to €20,656
mainly Trade debts (+€14,246) and Receivables within one year (+€13,064)
- Other debts -€18,097
down €18,097 (-47.5%), from €38,097 to €20,000
- Trade debts +€14,246
up €14,246 (+401%), from €3,552 to €17,798
- Reserves +€3,000
up €3,000 (+20.0%), from €15,000 to €18,000
- Gross operating margin -€3,464
down €3,464 (-43.4%), from €7,972 to €4,509
- Taxes -€706
down €706 (-42.8%), from €1,649 to €944
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 | €77,298 | €76,887 | -€411 | -0.5% |
| Fixed assets | 21/28 | €20,000 | €20,000 | = | 0.0% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €57,298 | €56,887 | -€411 | -0.7% |
| Amounts receivable within one year | 40/41 | €49,288 | €36,223 | -€13,064 | -26.5% |
| Trade receivables | 40 | €48,215 | €35,662 | -€12,553 | -26.0% |
| Other amounts receivable | 41 | €1,072 | €561 | -€511 | -47.7% |
| Cash at bank and in hand | 54/58 | €8,010 | €20,656 | +€12,646 | +158% |
| Deferred charges and accrued income | 490/1 | - | €7 | +€7 | |
| Total equity and liabilities | 10/49 | €77,298 | €76,887 | -€411 | -0.5% |
| Equity | 10/15 | €35,649 | €38,418 | +€2,769 | +7.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €18,000 | +€3,000 | +20.0% |
| Distributable reserves | 133 | €15,000 | €18,000 | +€3,000 | +20.0% |
| Profit (loss) carried forward | 14 | €649 | €418 | -€231 | -35.6% |
| Amounts payable | 17/49 | €41,649 | €38,469 | -€3,180 | -7.6% |
| Amounts payable within one year | 42/48 | €41,649 | €38,469 | -€3,180 | -7.6% |
| Trade debts | 44 | €3,552 | €17,798 | +€14,246 | +401% |
| Suppliers | 440/4 | €3,552 | €17,798 | +€14,246 | +401% |
| Taxes, remuneration and social security | 45 | €0 | €671 | +€671 | |
| Taxes | 450/3 | €0 | €671 | +€671 | |
| Other amounts payable | 47/48 | €38,097 | €20,000 | -€18,097 | -47.5% |
| Other operating charges | 640/8 | €688 | €756 | +€67 | +9.8% |
| Gross operating margin | 9900 | €7,972 | €4,509 | -€3,464 | -43.4% |
| Operating profit (loss) | 9901 | €7,284 | €3,753 | -€3,531 | -48.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €7,245 | €3,712 | -€3,533 | -48.8% |
| Income taxes | 67/77 | €1,649 | €944 | -€706 | -42.8% |
| Profit (loss) for the period | 9904 | €5,596 | €2,769 | -€2,827 | -50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,596 | €2,769 | -€2,827 | -50.5% |
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 20 October 2026 via checked.be.