Pente: 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.
Pente
Largest movements
- Current investments +€35,000
up €35,000, from €0 to €35,000
- Cash +€15,096
up €15,096 (+23.1%), from €65,240 to €80,336
mainly Net result for the year (+€149,417) and Depreciation (+€15,265)
- Reserves +€149,417
up €149,417 (+21.4%), from €698,317 to €847,734
of which Distributable reserves: +€149,417
- Debts after one year -€75,954
down €75,954 (-37.8%), from €200,832 to €124,877
of which Financial debts: -€75,954
- Other debts -€21,552
down €21,552 (-26.1%), from €82,700 to €61,148
- Gross operating margin +€26,251
up €26,251 (+15.8%), from €166,322 to €192,573
- Taxes +€10,366
up €10,366 (+21.8%), from €47,568 to €57,934
- Financial income +€8,580
up €8,580 (+25.0%), from €34,352 to €42,932
- Financial charges -€3,689
down €3,689 (-23.1%), from €15,982 to €12,293
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 | €1,092,438 | €1,143,969 | +€51,531 | +4.7% |
| Fixed assets | 21/28 | €995,054 | €988,786 | -€6,268 | -0.6% |
| Intangible fixed assets | 21 | €429 | €231 | -€198 | -46.2% |
| Tangible fixed assets | 22/27 | €34,899 | €28,061 | -€6,838 | -19.6% |
| Plant, machinery and equipment | 23 | €15,705 | €15,310 | -€395 | -2.5% |
| Furniture and vehicles | 24 | €19,195 | €12,751 | -€6,443 | -33.6% |
| Financial fixed assets | 28 | €959,726 | €960,494 | +€768 | +0.1% |
| Current assets | 29/58 | €97,384 | €155,183 | +€57,799 | +59.4% |
| Amounts receivable within one year | 40/41 | €32,144 | €39,847 | +€7,703 | +24.0% |
| Trade receivables | 40 | €27,325 | €35,027 | +€7,703 | +28.2% |
| Other amounts receivable | 41 | €4,820 | €4,820 | = | 0.0% |
| Current investments | 50/53 | €0 | €35,000 | +€35,000 | |
| Cash at bank and in hand | 54/58 | €65,240 | €80,336 | +€15,096 | +23.1% |
| Total equity and liabilities | 10/49 | €1,092,438 | €1,143,969 | +€51,531 | +4.7% |
| Equity | 10/15 | €704,517 | €853,934 | +€149,417 | +21.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €698,317 | €847,734 | +€149,417 | +21.4% |
| 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 | €696,457 | €845,874 | +€149,417 | +21.5% |
| Amounts payable | 17/49 | €387,921 | €290,036 | -€97,886 | -25.2% |
| Amounts payable after more than one year | 17 | €200,832 | €124,877 | -€75,954 | -37.8% |
| Financial debts | 170/4 | €200,832 | €124,877 | -€75,954 | -37.8% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €177,050 | €160,300 | -€16,750 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €68,996 | €67,500 | -€1,496 | -2.2% |
| Trade debts | 44 | €7,768 | €4,184 | -€3,585 | -46.1% |
| Suppliers | 440/4 | €7,768 | €4,184 | -€3,585 | -46.1% |
| Taxes, remuneration and social security | 45 | €17,586 | €27,468 | +€9,882 | +56.2% |
| Taxes | 450/3 | €17,586 | €27,468 | +€9,882 | +56.2% |
| Other amounts payable | 47/48 | €82,700 | €61,148 | -€21,552 | -26.1% |
| Accrued charges and deferred income | 492/3 | €10,040 | €4,859 | -€5,181 | -51.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,014 | €15,265 | +€1,251 | +8.9% |
| Other operating charges | 640/8 | €1,572 | €596 | -€975 | -62.1% |
| Gross operating margin | 9900 | €166,322 | €192,573 | +€26,251 | +15.8% |
| Operating profit (loss) | 9901 | €150,736 | €176,712 | +€25,975 | +17.2% |
| Financial income | 75/76B | €34,352 | €42,932 | +€8,580 | +25.0% |
| Recurring financial income | 75 | €34,352 | €42,932 | +€8,580 | +25.0% |
| Financial charges | 65/66B | €15,982 | €12,293 | -€3,689 | -23.1% |
| Recurring financial charges | 65 | €15,982 | €12,293 | -€3,689 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €169,106 | €207,351 | +€38,245 | +22.6% |
| Income taxes | 67/77 | €47,568 | €57,934 | +€10,366 | +21.8% |
| Profit (loss) for the period | 9904 | €121,538 | €149,417 | +€27,879 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €121,538 | €149,417 | +€27,879 | +22.9% |
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.