De Pezerik: 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.
De Pezerik
Largest movements
- Deferred charges and accrued income +€7,307
new in 2025: €7,307
- Intangible fixed assets -€7,200
down €7,200 (-10.8%), from €66,375 to €59,175
- Tangible fixed assets -€5,842
down €5,842 (-11.3%), from €51,469 to €45,628
of which Plant, machinery and equipment: -€3,193
- Debts after one year -€14,669
down €14,669 (-16.6%), from €88,379 to €73,710
- Tax, wage and social debts +€12,847
up €12,847 (+195.4%), from €6,573 to €19,421
of which Remuneration and social security: +€11,341
- Other debts +€5,383
new in 2025: €5,383
- Trade debts -€5,330
down €5,330 (-27.0%), from €19,748 to €14,418
- Accrued charges and deferred income -€2,249
down €2,249 (-100.0%), from €2,249 to €0
- Gross operating margin +€68,186
up €68,186 (+83.6%), from €81,602 to €149,788
- Staff costs +€58,625
up €58,625 (+97.1%), from €60,400 to €119,025
- Depreciation +€7,386
up €7,386 (+64.6%), from €11,441 to €18,828
- Financial charges +€2,095
up €2,095 (+26.2%), from €8,010 to €10,105
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 | €142,092 | €138,958 | -€3,134 | -2.2% |
| Formation expenses | 20 | €2,328 | €1,645 | -€683 | -29.4% |
| Fixed assets | 21/28 | €117,844 | €104,803 | -€13,042 | -11.1% |
| Intangible fixed assets | 21 | €66,375 | €59,175 | -€7,200 | -10.8% |
| Tangible fixed assets | 22/27 | €51,469 | €45,628 | -€5,842 | -11.3% |
| Plant, machinery and equipment | 23 | €29,548 | €26,355 | -€3,193 | -10.8% |
| Other tangible fixed assets | 26 | €21,922 | €19,273 | -€2,648 | -12.1% |
| Current assets | 29/58 | €21,919 | €32,510 | +€10,591 | +48.3% |
| Stocks and contracts in progress | 3 | €14,760 | €16,055 | +€1,295 | +8.8% |
| Stocks | 30/36 | €14,760 | €16,055 | +€1,295 | +8.8% |
| Amounts receivable within one year | 40/41 | €1,832 | €3,222 | +€1,390 | +75.9% |
| Other amounts receivable | 41 | €1,832 | €3,222 | +€1,390 | +75.9% |
| Cash at bank and in hand | 54/58 | €5,327 | €5,926 | +€599 | +11.2% |
| Deferred charges and accrued income | 490/1 | - | €7,307 | +€7,307 | |
| Total equity and liabilities | 10/49 | €142,092 | €138,958 | -€3,134 | -2.2% |
| Equity | 10/15 | €11,047 | €11,068 | +€20 | +0.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,047 | €1,068 | +€20 | +1.9% |
| Distributable reserves | 133 | €1,047 | €1,068 | +€20 | +1.9% |
| Amounts payable | 17/49 | €131,044 | €127,890 | -€3,154 | -2.4% |
| Amounts payable after more than one year | 17 | €88,379 | €73,710 | -€14,669 | -16.6% |
| Financial debts | 170/4 | €88,379 | €73,710 | -€14,669 | -16.6% |
| Amounts payable within one year | 42/48 | €40,416 | €54,180 | +€13,764 | +34.1% |
| Current portion of amounts payable after more than one year | 42 | €14,095 | €14,669 | +€574 | +4.1% |
| Trade debts | 44 | €19,748 | €14,418 | -€5,330 | -27.0% |
| Suppliers | 440/4 | €19,748 | €14,418 | -€5,330 | -27.0% |
| Advances received on contracts in progress | 46 | - | €290 | +€290 | |
| Taxes, remuneration and social security | 45 | €6,573 | €19,421 | +€12,847 | +195.4% |
| Taxes | 450/3 | €5,008 | €6,514 | +€1,507 | +30.1% |
| Remuneration and social security | 454/9 | €1,566 | €12,906 | +€11,341 | +724.3% |
| Other amounts payable | 47/48 | - | €5,383 | +€5,383 | |
| Accrued charges and deferred income | 492/3 | €2,249 | €0 | -€2,249 | -100.0% |
| Remuneration, social security and pensions | 62 | €60,400 | €119,025 | +€58,625 | +97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,441 | €18,828 | +€7,386 | +64.6% |
| Other operating charges | 640/8 | €722 | €1,809 | +€1,087 | +150.6% |
| Gross operating margin | 9900 | €81,602 | €149,788 | +€68,186 | +83.6% |
| Operating profit (loss) | 9901 | €9,038 | €10,126 | +€1,087 | +12.0% |
| Financial income | 75/76B | €19 | €0 | -€19 | -100.0% |
| Recurring financial income | 75 | €19 | €0 | -€19 | -100.0% |
| Financial charges | 65/66B | €8,010 | €10,105 | +€2,095 | +26.2% |
| Recurring financial charges | 65 | €8,010 | €10,105 | +€2,095 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €1,047 | €20 | -€1,027 | -98.1% |
| Profit (loss) for the period | 9904 | €1,047 | €20 | -€1,027 | -98.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,047 | €20 | -€1,027 | -98.1% |
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 9 October 2026 via checked.be.