PENTASCOOP: 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.
What changed
PENTASCOOP
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€888,478
2024 · -€1.1m+€164,841
Equity
€35.8m
2024 · €36.6m-€888,478
Cash
€92,998
2024 · €91,517+€1,481
Balance sheet total
€78.4m
2024 · €68.6m+€9.8m
Largest movements
Assets
- Financial fixed assets +€8.4m
up €8.4m (+21.4%), from €39.0m to €47.4m
- Receivables after one year +€1.3m
up €1.3m (+46.8%), from €2.7m to €3.9m
of which Other amounts receivable: +€3.9m
Equity and liabilities
- Other debts +€11.9m
up €11.9m (+407.6%), from €2.9m to €14.9m
- Debts after one year -€1.7m
down €1.7m (-7.1%), from €23.5m to €21.8m
- Profit (loss) carried forward -€888,478
down €888,478 (-11.3%), from €7.9m to €7.0m
Income statement
- Taxes -€77,780
down €77,780 (-96.2%), from €80,818 to €3,038
- Gross operating margin +€50,888
up €50,888 (+11.4%), from €447,032 to €497,921
- Financial charges -€39,832
down €39,832 (-6.5%), from €614,286 to €574,454
- Staff costs -€32,548
down €32,548 (-8.2%), from €396,889 to €364,341
- Turnover +€29,421
up €29,421 (+5.2%), from €568,000 to €597,421
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.
Result 2024
-€1.1m
Gross operating margin
+€50,888
Staff costs
+€32,548
Depreciation
-€15,227
Other operating charges
-€11,699
Financial income
-€9,280
Financial charges
+€39,832
Taxes
+€77,780
Result 2025
-€888,478
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.
From operations
+€10.3m
Investment
-€9.0m
Financing
-€1.3m
Cash 2024
€91,517
From operations (derived)
+€10.3m
Net result for the year
-€888,478
Depreciation
+€644,416
Receivables after one year
-€1.3m
Receivables within one year
-€159,117
Smaller working-capital items
+€21,847
Tax, wage and social debts
+€48,054
Other debts
+€11.9m
Investment (derived)
-€9.0m
Investment in fixed assets (net)
-€9.0m
Financing
-€1.3m
Debts after one year
-€1.7m
Current portion of long-term debt
+€362,596
Cash 2025
€92,998
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,625,646 | €78,438,594 | +€9.8m | +14.3% |
| Fixed assets | 21/28 | €63,266,630 | €71,661,871 | +€8.4m | +13.3% |
| Tangible fixed assets | 22/27 | €24,240,866 | €24,273,607 | +€32,741 | +0.1% |
| Land and buildings | 22 | €16,561,172 | €16,585,545 | +€24,374 | +0.1% |
| Plant, machinery and equipment | 23 | €43,853 | €36,635 | -€7,218 | -16.5% |
| Furniture and vehicles | 24 | €101,229 | €93,777 | -€7,453 | -7.4% |
| Other tangible fixed assets | 26 | €7,534,612 | €7,557,650 | +€23,038 | +0.3% |
| Financial fixed assets | 28 | €39,025,764 | €47,388,264 | +€8.4m | +21.4% |
| Current assets | 29/58 | €5,359,016 | €6,776,724 | +€1.4m | +26.5% |
| Amounts receivable after more than one year | 29 | €2,683,825 | €3,940,935 | +€1.3m | +46.8% |
| Trade receivables | 290 | €2,683,825 | - | -€2.7m | |
| Other amounts receivable | 291 | - | €3,940,935 | +€3.9m | |
| Amounts receivable within one year | 40/41 | €2,573,132 | €2,732,249 | +€159,117 | +6.2% |
| Trade receivables | 40 | €113,348 | €251,315 | +€137,967 | +121.7% |
| Other amounts receivable | 41 | €2,459,785 | €2,480,934 | +€21,150 | +0.9% |
| Cash at bank and in hand | 54/58 | €91,517 | €92,998 | +€1,481 | +1.6% |
| Deferred charges and accrued income | 490/1 | €10,542 | €10,542 | = | 0.0% |
| Total equity and liabilities | 10/49 | €68,625,646 | €78,438,594 | +€9.8m | +14.3% |
| Equity | 10/15 | €36,646,833 | €35,758,355 | -€888,478 | -2.4% |
| Contributions | 10/11 | €28,025,758 | €27,954,026 | -€71,732 | -0.3% |
| Capital | 10 | €27,954,026 | €27,954,026 | = | 0.0% |
| Issued capital | 100 | €27,954,026 | €27,954,026 | = | 0.0% |
| Contributions outside capital | 11 | €71,732 | - | -€71,732 | |
| Share premium | 1100/10 | €71,732 | - | -€71,732 | |
| Revaluation surpluses | 12 | - | €71,732 | +€71,732 | |
| Reserves | 13 | €745,201 | €745,201 | = | 0.0% |
| Non-distributable reserves | 130/1 | €650,666 | €650,666 | = | 0.0% |
| Legal reserve | 130 | €650,511 | €650,511 | = | 0.0% |
| Other | 1319 | €155 | €155 | = | 0.0% |
| Distributable reserves | 133 | €94,535 | €94,535 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,875,874 | €6,987,397 | -€888,478 | -11.3% |
| Provisions and deferred taxes | 16 | €2,892,348 | €2,865,908 | -€26,440 | -0.9% |
| Provisions for liabilities and charges | 160/5 | €2,892,348 | €2,865,908 | -€26,440 | -0.9% |
| Other liabilities and charges | 164/5 | €2,892,348 | €2,865,908 | -€26,440 | -0.9% |
| Amounts payable | 17/49 | €29,086,465 | €39,814,331 | +€10.7m | +36.9% |
| Amounts payable after more than one year | 17 | €23,491,266 | €21,827,702 | -€1.7m | -7.1% |
| Financial debts | 170/4 | €23,491,266 | €21,827,702 | -€1.7m | -7.1% |
| Amounts payable within one year | 42/48 | €5,477,608 | €17,841,651 | +€12.4m | +225.7% |
| Current portion of amounts payable after more than one year | 42 | €463,470 | €826,066 | +€362,596 | +78.2% |
| Financial debts | 43 | €1,890,000 | €1,890,000 | = | 0.0% |
| Credit institutions | 430/8 | €1,890,000 | €1,890,000 | = | 0.0% |
| Trade debts | 44 | €131,211 | €152,111 | +€20,900 | +15.9% |
| Suppliers | 440/4 | €131,211 | €152,111 | +€20,900 | +15.9% |
| Taxes, remuneration and social security | 45 | €65,342 | €113,395 | +€48,054 | +73.5% |
| Taxes | 450/3 | €17,802 | €63,762 | +€45,959 | +258.2% |
| Remuneration and social security | 454/9 | €47,539 | €49,634 | +€2,094 | +4.4% |
| Other amounts payable | 47/48 | €2,927,586 | €14,860,079 | +€11.9m | +407.6% |
| Accrued charges and deferred income | 492/3 | €117,591 | €144,978 | +€27,388 | +23.3% |
| Turnover | 70 | €568,000 | €597,421 | +€29,421 | +5.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €294,184 | €288,355 | -€5,829 | -2.0% |
| Remuneration, social security and pensions | 62 | €396,889 | €364,341 | -€32,548 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €629,189 | €644,416 | +€15,227 | +2.4% |
| Other operating charges | 640/8 | €43,991 | €55,690 | +€11,699 | +26.6% |
| Gross operating margin | 9900 | €447,032 | €497,921 | +€50,888 | +11.4% |
| Operating profit (loss) | 9901 | -€623,036 | -€566,527 | +€56,509 | +9.1% |
| Financial income | 75/76B | €264,821 | €255,541 | -€9,280 | -3.5% |
| Recurring financial income | 75 | €264,821 | €255,541 | -€9,280 | -3.5% |
| Financial charges | 65/66B | €614,286 | €574,454 | -€39,832 | -6.5% |
| Recurring financial charges | 65 | €614,286 | €574,454 | -€39,832 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€972,501 | -€885,439 | +€87,061 | +9.0% |
| Income taxes | 67/77 | €80,818 | €3,038 | -€77,780 | -96.2% |
| Profit (loss) for the period | 9904 | -€1,053,319 | -€888,478 | +€164,841 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,053,319 | -€888,478 | +€164,841 | +15.6% |
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 11 October 2026 via checked.be.