PentaSono: 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.
PentaSono
Largest movements
- Cash +€15,129
up €15,129 (+2568.6%), from €589 to €15,718
mainly Depreciation (+€10,467) and Deferred charges and accrued income (+€6,401)
- Tangible fixed assets -€9,289
down €9,289 (-21.1%), from €43,942 to €34,653
of which Furniture and vehicles: -€8,428
- Deferred charges and accrued income -€6,401
down €6,401 (-50.5%), from €12,674 to €6,273
- Debts after one year -€4,554
down €4,554 (-26.4%), from €17,236 to €12,682
of which Financial debts: -€8,554
- Profit (loss) carried forward +€2,863
up €2,863 (+43.3%), from -€6,606 to -€3,743
- Gross operating margin +€5,482
up €5,482 (+58.4%), from €9,381 to €14,863
- Depreciation +€4,342
up €4,342 (+70.9%), from €6,125 to €10,467
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 | €81,169 | €80,789 | -€380 | -0.5% |
| Fixed assets | 21/28 | €65,383 | €56,094 | -€9,290 | -14.2% |
| Tangible fixed assets | 22/27 | €43,942 | €34,653 | -€9,289 | -21.1% |
| Plant, machinery and equipment | 23 | €2,005 | €1,280 | -€725 | -36.2% |
| Furniture and vehicles | 24 | €41,342 | €32,914 | -€8,428 | -20.4% |
| Other tangible fixed assets | 26 | €595 | €459 | -€136 | -22.8% |
| Financial fixed assets | 28 | €21,441 | €21,441 | -€0 | 0.0% |
| Current assets | 29/58 | €15,786 | €24,695 | +€8,909 | +56.4% |
| Stocks and contracts in progress | 3 | €1,482 | €1,482 | +€0 | 0.0% |
| Stocks | 30/36 | €1,482 | €1,482 | +€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €1,041 | €1,222 | +€181 | +17.3% |
| Trade receivables | 40 | - | €1,222 | +€1,222 | |
| Other amounts receivable | 41 | €1,041 | - | -€1,041 | |
| Cash at bank and in hand | 54/58 | €589 | €15,718 | +€15,129 | +2568.6% |
| Deferred charges and accrued income | 490/1 | €12,674 | €6,273 | -€6,401 | -50.5% |
| Total equity and liabilities | 10/49 | €81,169 | €80,789 | -€380 | -0.5% |
| Equity | 10/15 | €54,754 | €57,617 | +€2,863 | +5.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €55,160 | €55,160 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €53,300 | €53,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,606 | -€3,743 | +€2,863 | +43.3% |
| Amounts payable | 17/49 | €26,415 | €23,172 | -€3,243 | -12.3% |
| Amounts payable after more than one year | 17 | €17,236 | €12,682 | -€4,554 | -26.4% |
| Financial debts | 170/4 | €12,236 | €3,682 | -€8,554 | -69.9% |
| Other amounts payable | 178/9 | €5,000 | €9,000 | +€4,000 | +80.0% |
| Amounts payable within one year | 42/48 | €9,179 | €10,489 | +€1,310 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €8,169 | €8,554 | +€385 | +4.7% |
| Trade debts | 44 | €352 | €753 | +€401 | +114.0% |
| Suppliers | 440/4 | €352 | €753 | +€401 | +114.0% |
| Taxes, remuneration and social security | 45 | €176 | €481 | +€305 | +173.2% |
| Taxes | 450/3 | €176 | €481 | +€305 | +173.2% |
| Other amounts payable | 47/48 | €482 | €701 | +€219 | +45.5% |
| Non-recurring operating income | 76A | €4,339 | - | -€4,339 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,125 | €10,467 | +€4,342 | +70.9% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.3% |
| Gross operating margin | 9900 | €9,381 | €14,863 | +€5,482 | +58.4% |
| Operating profit (loss) | 9901 | €2,869 | €3,996 | +€1,127 | +39.3% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €877 | €962 | +€85 | +9.7% |
| Recurring financial charges | 65 | €877 | €962 | +€85 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €1,995 | €3,033 | +€1,038 | +52.0% |
| Income taxes | 67/77 | €177 | €170 | -€7 | -3.7% |
| Profit (loss) for the period | 9904 | €1,818 | €2,863 | +€1,045 | +57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,818 | €2,863 | +€1,045 | +57.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.