PENTURA: what changed
PENTURA
Largest movements
- Tangible fixed assets +€33,832
up €33,832 (+831%), from €4,072 to €37,904
of which Furniture and vehicles: +€34,830
- Cash +€9,747
up €9,747 (+92.2%), from €10,576 to €20,323
mainly Debts after one year (+€35,762) and Depreciation (+€6,253)
- Receivables within one year -€4,551
down €4,551 (-38.2%), from €11,922 to €7,371
of which Trade receivables: -€5,713
- Deferred charges and accrued income -€2,512
down €2,512 (-89.0%), from €2,821 to €309
- Debts after one year +€35,762
new in 2025: €35,762
- Profit (loss) carried forward +€3,927
up €3,927 (+33.2%), from €11,815 to €15,742
- Trade debts -€2,470
down €2,470 (-44.0%), from €5,613 to €3,143
- Tax, wage and social debts -€820
down €820 (-93.8%), from €874 to €54
- Gross operating margin +€6,165
up €6,165 (+58.4%), from €10,555 to €16,720
- Depreciation +€4,460
up €4,460 (+249%), from €1,792 to €6,253
- Financial charges +€748
up €748 (+64.4%), from €1,161 to €1,909
- Taxes +€711
up €711 (+30.1%), from €2,366 to €3,077
- Other operating charges -€697
down €697 (-31.0%), from €2,252 to €1,554
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,872 | €66,271 | +€36,399 | +122% |
| Fixed assets | 21/28 | €4,072 | €37,904 | +€33,832 | +831% |
| Tangible fixed assets | 22/27 | €4,072 | €37,904 | +€33,832 | +831% |
| Plant, machinery and equipment | 23 | €2,917 | €1,919 | -€998 | -34.2% |
| Furniture and vehicles | 24 | €1,155 | €35,985 | +€34,830 | +3,015% |
| Current assets | 29/58 | €25,800 | €28,367 | +€2,567 | +10.0% |
| Stocks and contracts in progress | 3 | €480 | €363 | -€117 | -24.4% |
| Stocks | 30/36 | €480 | €363 | -€117 | -24.4% |
| Amounts receivable within one year | 40/41 | €11,922 | €7,371 | -€4,551 | -38.2% |
| Trade receivables | 40 | €8,285 | €2,572 | -€5,713 | -69.0% |
| Other amounts receivable | 41 | €3,637 | €4,800 | +€1,163 | +32.0% |
| Cash at bank and in hand | 54/58 | €10,576 | €20,323 | +€9,747 | +92.2% |
| Deferred charges and accrued income | 490/1 | €2,821 | €309 | -€2,512 | -89.0% |
| Total equity and liabilities | 10/49 | €29,872 | €66,271 | +€36,399 | +122% |
| Equity | 10/15 | €23,385 | €27,312 | +€3,927 | +16.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €5,372 | €5,372 | = | 0.0% |
| Distributable reserves | 133 | €5,372 | €5,372 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,815 | €15,742 | +€3,927 | +33.2% |
| Amounts payable | 17/49 | €6,487 | €38,959 | +€32,472 | +501% |
| Amounts payable after more than one year | 17 | - | €35,762 | +€35,762 | |
| Financial debts | 170/4 | - | €35,762 | +€35,762 | |
| Amounts payable within one year | 42/48 | €6,487 | €3,197 | -€3,290 | -50.7% |
| Trade debts | 44 | €5,613 | €3,143 | -€2,470 | -44.0% |
| Suppliers | 440/4 | €5,613 | €3,143 | -€2,470 | -44.0% |
| Taxes, remuneration and social security | 45 | €874 | €54 | -€820 | -93.8% |
| Taxes | 450/3 | €874 | €54 | -€820 | -93.8% |
| Non-recurring operating income | 76A | - | €9,074 | +€9,074 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,792 | €6,253 | +€4,460 | +249% |
| Other operating charges | 640/8 | €2,252 | €1,554 | -€697 | -31.0% |
| Gross operating margin | 9900 | €10,555 | €16,720 | +€6,165 | +58.4% |
| Operating profit (loss) | 9901 | €6,511 | €8,913 | +€2,402 | +36.9% |
| Financial income | 75/76B | €183 | €0 | -€183 | -100.0% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.4% |
| Non-recurring financial income | 76B | €173 | - | -€173 | |
| Financial charges | 65/66B | €1,161 | €1,909 | +€748 | +64.4% |
| Recurring financial charges | 65 | €1,161 | €1,909 | +€748 | +64.4% |
| Profit (loss) for the period before taxes | 9903 | €5,533 | €7,004 | +€1,471 | +26.6% |
| Income taxes | 67/77 | €2,366 | €3,077 | +€711 | +30.1% |
| Profit (loss) for the period | 9904 | €3,167 | €3,927 | +€760 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,167 | €3,927 | +€760 | +24.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.