PENTONE CREATIONS: 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.
PENTONE CREATIONS
Largest movements
- Stocks and contracts +€534,811
up €534,811 (+458%), from €116,681 to €651,492
- Receivables within one year -€356,189
down €356,189 (-58.7%), from €606,672 to €250,484
of which Trade receivables: -€211,362
- Cash -€116,822
down €116,822 (-43.6%), from €268,024 to €151,202
mainly Stocks and contracts (-€534,811) and Trade debts (-€3,978)
- Profit (loss) carried forward +€48,253
up €48,253 (+64.9%), from €74,340 to €122,593
- Tax, wage and social debts +€17,565
up €17,565 (+85.2%), from €20,610 to €38,175
- Turnover -€2.8m
no longer reported in 2025 (was €2.8m)
- Purchases and services -€2.7m
no longer reported in 2025 (was €2.7m)
- Gross operating margin -€63,659
down €63,659 (-61.9%), from €102,763 to €39,105
- Financial income +€51,569
up €51,569 (+4,370,280%), from €1 to €51,570
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.
Derived cash bridge
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 | €991,377 | €1,053,178 | +€61,800 | +6.2% |
| Current assets | 29/58 | €991,377 | €1,053,178 | +€61,800 | +6.2% |
| Stocks and contracts in progress | 3 | €116,681 | €651,492 | +€534,811 | +458% |
| Stocks | 30/36 | €116,681 | €651,492 | +€534,811 | +458% |
| Amounts receivable within one year | 40/41 | €606,672 | €250,484 | -€356,189 | -58.7% |
| Trade receivables | 40 | €452,295 | €240,933 | -€211,362 | -46.7% |
| Other amounts receivable | 41 | €154,377 | €9,551 | -€144,826 | -93.8% |
| Cash at bank and in hand | 54/58 | €268,024 | €151,202 | -€116,822 | -43.6% |
| Total equity and liabilities | 10/49 | €991,377 | €1,053,178 | +€61,800 | +6.2% |
| Equity | 10/15 | €145,431 | €193,683 | +€48,253 | +33.2% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €1,090 | €1,090 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,090 | €1,090 | = | 0.0% |
| Legal reserve | 130 | €1,090 | €1,090 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,340 | €122,593 | +€48,253 | +64.9% |
| Amounts payable | 17/49 | €845,947 | €859,494 | +€13,548 | +1.6% |
| Amounts payable within one year | 42/48 | €845,947 | €859,494 | +€13,548 | +1.6% |
| Trade debts | 44 | €825,152 | €821,174 | -€3,978 | -0.5% |
| Suppliers | 440/4 | €825,152 | €821,174 | -€3,978 | -0.5% |
| Taxes, remuneration and social security | 45 | €20,610 | €38,175 | +€17,565 | +85.2% |
| Taxes | 450/3 | €20,610 | €38,175 | +€17,565 | +85.2% |
| Other amounts payable | 47/48 | €184 | €145 | -€40 | -21.5% |
| Turnover | 70 | €2,805,982 | - | -€2.8m | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,703,219 | - | -€2.7m | |
| Other operating charges | 640/8 | €400 | €998 | +€599 | +150% |
| Gross operating margin | 9900 | €102,763 | €39,105 | -€63,659 | -61.9% |
| Operating profit (loss) | 9901 | €102,364 | €38,106 | -€64,258 | -62.8% |
| Financial income | 75/76B | €1 | €51,570 | +€51,569 | +4,370,280% |
| Recurring financial income | 75 | €1 | €51,570 | +€51,569 | +4,370,280% |
| Financial charges | 65/66B | €15,232 | €23,859 | +€8,627 | +56.6% |
| Recurring financial charges | 65 | €15,232 | €23,859 | +€8,627 | +56.6% |
| Profit (loss) for the period before taxes | 9903 | €87,133 | €65,818 | -€21,315 | -24.5% |
| Income taxes | 67/77 | €20,610 | €17,565 | -€3,045 | -14.8% |
| Profit (loss) for the period | 9904 | €66,523 | €48,253 | -€18,270 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €66,523 | €48,253 | -€18,270 | -27.5% |
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 15 October 2026 via checked.be.