AGB Pepingen: 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.
AGB Pepingen
Largest movements
- Tangible fixed assets -€28,549
down €28,549 (-14.3%), from €199,962 to €171,413
- Cash -€2,344
down €2,344 (-61.1%), from €3,836 to €1,492
mainly Contributions, distributions and other (-€21,061) and Provisions (-€7,020)
- Investment grants -€21,061
down €21,061 (-14.3%), from €147,523 to €126,462
- Provisions -€7,020
down €7,020 (-14.3%), from €49,174 to €42,154
- Profit (loss) carried forward -€3,685
down €3,685 (-79.5%), from €4,633 to €948
- Gross operating margin -€4,038
down €4,038, from €1,568 to -€2,470
- Depreciation -€78
down €78 (-0.3%), from €28,627 to €28,549
- Other operating charges -€63
down €63 (-7.9%), from €804 to €741
- Financial income -€58
down €58 (-0.3%), from €21,119 to €21,061
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 | €210,677 | €180,707 | -€29,971 | -14.2% |
| Fixed assets | 21/28 | €199,987 | €171,438 | -€28,549 | -14.3% |
| Tangible fixed assets | 22/27 | €199,962 | €171,413 | -€28,549 | -14.3% |
| Other tangible fixed assets | 26 | €199,962 | €171,413 | -€28,549 | -14.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €10,690 | €9,269 | -€1,422 | -13.3% |
| Amounts receivable within one year | 40/41 | €6,728 | €7,648 | +€921 | +13.7% |
| Trade receivables | 40 | €6,416 | €7,185 | +€769 | +12.0% |
| Other amounts receivable | 41 | €311 | €464 | +€152 | +48.9% |
| Cash at bank and in hand | 54/58 | €3,836 | €1,492 | -€2,344 | -61.1% |
| Deferred charges and accrued income | 490/1 | €127 | €128 | +€1 | +1.0% |
| Total equity and liabilities | 10/49 | €210,677 | €180,707 | -€29,971 | -14.2% |
| Equity | 10/15 | €154,905 | €130,159 | -€24,746 | -16.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,633 | €948 | -€3,685 | -79.5% |
| Investment grants | 15 | €147,523 | €126,462 | -€21,061 | -14.3% |
| Provisions and deferred taxes | 16 | €49,174 | €42,154 | -€7,020 | -14.3% |
| Deferred taxes | 168 | €49,174 | €42,154 | -€7,020 | -14.3% |
| Amounts payable | 17/49 | €6,598 | €8,394 | +€1,796 | +27.2% |
| Amounts payable within one year | 42/48 | €6,598 | €8,394 | +€1,796 | +27.2% |
| Trade debts | 44 | €2,065 | €3,861 | +€1,796 | +87.0% |
| Suppliers | 440/4 | €2,065 | €3,861 | +€1,796 | +87.0% |
| Other amounts payable | 47/48 | €4,533 | €4,533 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,627 | €28,549 | -€78 | -0.3% |
| Other operating charges | 640/8 | €804 | €741 | -€63 | -7.9% |
| Gross operating margin | 9900 | €1,568 | -€2,470 | -€4,038 | |
| Operating profit (loss) | 9901 | -€27,863 | -€31,759 | -€3,896 | -14.0% |
| Financial income | 75/76B | €21,119 | €21,061 | -€58 | -0.3% |
| Recurring financial income | 75 | €21,119 | €21,061 | -€58 | -0.3% |
| Financial charges | 65/66B | - | €7 | +€7 | |
| Recurring financial charges | 65 | - | €7 | +€7 | |
| Profit (loss) for the period before taxes | 9903 | -€6,744 | -€10,705 | -€3,961 | -58.7% |
| Transfer from deferred taxes | 780 | €7,040 | €7,020 | -€19 | -0.3% |
| Profit (loss) for the period | 9904 | €296 | -€3,685 | -€3,981 | |
| Profit (loss) for the period to be appropriated | 9905 | €296 | -€3,685 | -€3,981 |
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 14 October 2026 via checked.be.