Pentastic: 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.
Pentastic
Largest movements
- Tangible fixed assets -€9,835
down €9,835 (-19.3%), from €50,866 to €41,031
of which Furniture and vehicles: -€9,423
- Cash -€6,836
down €6,836 (-7.6%), from €90,505 to €83,668
mainly Contributions, distributions and other (-€50,000) and Net result for the year (-€11,840)
- Receivables within one year -€5,114
down €5,114 (-23.3%), from €21,942 to €16,828
of which Trade receivables: -€4,924
- Stocks and contracts +€3,600
up €3,600 (+1073.8%), from €335 to €3,935
- Reserves -€61,840
down €61,840 (-39.3%), from €157,488 to €95,648
- Other debts +€42,146
up €42,146 (+1340.3%), from €3,145 to €45,291
- Gross operating margin -€127,558
down €127,558 (-98.1%), from €129,985 to €2,427
- Taxes -€22,947
down €22,947 (-99.4%), from €23,075 to €128
- Depreciation -€1,963
down €1,963 (-13.6%), from €14,413 to €12,450
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 | €165,946 | €148,135 | -€17,811 | -10.7% |
| Fixed assets | 21/28 | €50,866 | €41,031 | -€9,835 | -19.3% |
| Tangible fixed assets | 22/27 | €50,866 | €41,031 | -€9,835 | -19.3% |
| Plant, machinery and equipment | 23 | €2,307 | €1,895 | -€412 | -17.9% |
| Furniture and vehicles | 24 | €48,559 | €39,136 | -€9,423 | -19.4% |
| Current assets | 29/58 | €115,080 | €107,104 | -€7,976 | -6.9% |
| Stocks and contracts in progress | 3 | €335 | €3,935 | +€3,600 | +1073.8% |
| Stocks | 30/36 | €335 | €3,935 | +€3,600 | +1073.8% |
| Amounts receivable within one year | 40/41 | €21,942 | €16,828 | -€5,114 | -23.3% |
| Trade receivables | 40 | €14,755 | €9,832 | -€4,924 | -33.4% |
| Other amounts receivable | 41 | €7,187 | €6,997 | -€190 | -2.6% |
| Cash at bank and in hand | 54/58 | €90,505 | €83,668 | -€6,836 | -7.6% |
| Deferred charges and accrued income | 490/1 | €2,298 | €2,673 | +€375 | +16.3% |
| Total equity and liabilities | 10/49 | €165,946 | €148,135 | -€17,811 | -10.7% |
| Equity | 10/15 | €159,488 | €97,648 | -€61,840 | -38.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €157,488 | €95,648 | -€61,840 | -39.3% |
| Distributable reserves | 133 | €157,488 | €95,648 | -€61,840 | -39.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €6,458 | €50,488 | +€44,029 | +681.8% |
| Amounts payable within one year | 42/48 | €6,224 | €50,043 | +€43,819 | +704.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €381 | €1,947 | +€1,566 | +411.5% |
| Suppliers | 440/4 | €381 | €1,947 | +€1,566 | +411.5% |
| Taxes, remuneration and social security | 45 | €2,699 | €2,806 | +€107 | +4.0% |
| Taxes | 450/3 | €2,699 | €2,806 | +€107 | +4.0% |
| Other amounts payable | 47/48 | €3,145 | €45,291 | +€42,146 | +1340.3% |
| Accrued charges and deferred income | 492/3 | €234 | €444 | +€210 | +89.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,413 | €12,450 | -€1,963 | -13.6% |
| Other operating charges | 640/8 | €566 | €582 | +€16 | +2.8% |
| Non-recurring operating charges | 66A | €3,843 | €750 | -€3,093 | -80.5% |
| Gross operating margin | 9900 | €129,985 | €2,427 | -€127,558 | -98.1% |
| Operating profit (loss) | 9901 | €111,163 | -€11,354 | -€122,517 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -95.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -95.0% |
| Financial charges | 65/66B | €209 | €357 | +€149 | +71.4% |
| Recurring financial charges | 65 | €209 | €357 | +€149 | +71.4% |
| Profit (loss) for the period before taxes | 9903 | €110,955 | -€11,712 | -€122,666 | |
| Income taxes | 67/77 | €23,075 | €128 | -€22,947 | -99.4% |
| Profit (loss) for the period | 9904 | €87,880 | -€11,840 | -€99,720 | |
| Profit (loss) for the period to be appropriated | 9905 | €87,880 | -€11,840 | -€99,720 |
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 7 October 2026 via checked.be.