PENTEA: 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.
PENTEA
Largest movements
- Receivables within one year +€30,200
up €30,200 (+188.8%), from €16,000 to €46,200
of which Other amounts receivable: +€22,000
- Cash -€11,802
down €11,802 (-26.6%), from €44,375 to €32,573
mainly Receivables within one year (-€30,200) and Debts after one year (-€10,133)
- Tangible fixed assets -€6,274
down €6,274 (-29.1%), from €21,539 to €15,264
- Deferred charges and accrued income +€2,344
new in 2025: €2,344
- Reserves +€16,263
up €16,263 (+39.7%), from €40,913 to €57,176
- Debts after one year -€10,133
down €10,133 (-92.1%), from €11,002 to €869
- Tax, wage and social debts +€5,989
up €5,989 (+41.6%), from €14,400 to €20,389
of which Taxes: +€5,989
- Trade debts +€1,718
up €1,718 (+185.3%), from €927 to €2,646
- Gross operating margin -€23,932
down €23,932 (-44.8%), from €53,390 to €29,459
- Taxes -€6,898
down €6,898 (-61.4%), from €11,230 to €4,332
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 | €81,914 | €96,381 | +€14,468 | +17.7% |
| Fixed assets | 21/28 | €21,539 | €15,264 | -€6,274 | -29.1% |
| Tangible fixed assets | 22/27 | €21,539 | €15,264 | -€6,274 | -29.1% |
| Furniture and vehicles | 24 | €21,539 | €15,264 | -€6,274 | -29.1% |
| Current assets | 29/58 | €60,375 | €81,117 | +€20,742 | +34.4% |
| Amounts receivable within one year | 40/41 | €16,000 | €46,200 | +€30,200 | +188.8% |
| Trade receivables | 40 | €16,000 | €24,200 | +€8,200 | +51.3% |
| Other amounts receivable | 41 | - | €22,000 | +€22,000 | |
| Cash at bank and in hand | 54/58 | €44,375 | €32,573 | -€11,802 | -26.6% |
| Deferred charges and accrued income | 490/1 | - | €2,344 | +€2,344 | |
| Total equity and liabilities | 10/49 | €81,914 | €96,381 | +€14,468 | +17.7% |
| Equity | 10/15 | €45,913 | €62,176 | +€16,263 | +35.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €40,913 | €57,176 | +€16,263 | +39.7% |
| Distributable reserves | 133 | €40,913 | €57,176 | +€16,263 | +39.7% |
| Amounts payable | 17/49 | €36,000 | €34,205 | -€1,795 | -5.0% |
| Amounts payable after more than one year | 17 | €11,002 | €869 | -€10,133 | -92.1% |
| Financial debts | 170/4 | €11,002 | €869 | -€10,133 | -92.1% |
| Amounts payable within one year | 42/48 | €24,998 | €33,337 | +€8,338 | +33.4% |
| Current portion of amounts payable after more than one year | 42 | €9,614 | €10,133 | +€519 | +5.4% |
| Trade debts | 44 | €927 | €2,646 | +€1,718 | +185.3% |
| Suppliers | 440/4 | €927 | €2,646 | +€1,718 | +185.3% |
| Taxes, remuneration and social security | 45 | €14,400 | €20,389 | +€5,989 | +41.6% |
| Taxes | 450/3 | €12,500 | €18,489 | +€5,989 | +47.9% |
| Remuneration and social security | 454/9 | €1,900 | €1,900 | = | 0.0% |
| Other amounts payable | 47/48 | €56 | €168 | +€112 | +200.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,274 | €6,274 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,884 | €1,413 | -€471 | -25.0% |
| Gross operating margin | 9900 | €53,390 | €29,459 | -€23,932 | -44.8% |
| Operating profit (loss) | 9901 | €45,232 | €21,772 | -€23,460 | -51.9% |
| Financial income | 75/76B | €0 | €3 | +€3 | +25800.0% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +25800.0% |
| Financial charges | 65/66B | €1,408 | €1,180 | -€228 | -16.2% |
| Recurring financial charges | 65 | €1,408 | €1,180 | -€228 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €43,824 | €20,594 | -€23,230 | -53.0% |
| Income taxes | 67/77 | €11,230 | €4,332 | -€6,898 | -61.4% |
| Profit (loss) for the period | 9904 | €32,594 | €16,263 | -€16,331 | -50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,594 | €16,263 | -€16,331 | -50.1% |
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 12 October 2026 via checked.be.