Evi Pecceu: what changed
Two fiscal 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.
Evi Pecceu
Largest movements
- Receivables within one year +€7,352
up €7,352 (+212.7%), from €3,456 to €10,809
of which Other amounts receivable: +€4,781
- Cash +€6,846
up €6,846 (+903.6%), from €758 to €7,604
mainly Net result for the year (+€7,994) and Depreciation (+€4,374)
- Tangible fixed assets -€4,374
down €4,374 (-43.0%), from €10,163 to €5,789
- Reserves +€6,674
up €6,674 (+65.1%), from €10,255 to €16,929
- Tax, wage and social debts +€4,022
up €4,022 (+3198.0%), from €126 to €4,148
- Other debts -€2,502
down €2,502 (-100.0%), from €2,502 to €0
- Profit (loss) carried forward +€1,320
up €1,320, from -€1,320 to €0
- Trade debts +€707
up €707 (+291.5%), from €243 to €950
- Gross operating margin +€12,476
up €12,476 (+373.5%), from €3,340 to €15,817
- Taxes +€2,737
up €2,737 (+2176.7%), from €126 to €2,863
- Other operating charges +€398
up €398 (+346.4%), from €115 to €513
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 | €14,707 | €24,527 | +€9,820 | +66.8% |
| Fixed assets | 21/28 | €10,163 | €5,789 | -€4,374 | -43.0% |
| Tangible fixed assets | 22/27 | €10,163 | €5,789 | -€4,374 | -43.0% |
| Furniture and vehicles | 24 | €10,163 | €5,789 | -€4,374 | -43.0% |
| Current assets | 29/58 | €4,544 | €18,738 | +€14,194 | +312.4% |
| Amounts receivable within one year | 40/41 | €3,456 | €10,809 | +€7,352 | +212.7% |
| Trade receivables | 40 | €3,146 | €5,717 | +€2,571 | +81.7% |
| Other amounts receivable | 41 | €310 | €5,092 | +€4,781 | +1540.3% |
| Cash at bank and in hand | 54/58 | €758 | €7,604 | +€6,846 | +903.6% |
| Deferred charges and accrued income | 490/1 | €330 | €325 | -€5 | -1.5% |
| Total equity and liabilities | 10/49 | €14,707 | €24,527 | +€9,820 | +66.8% |
| Equity | 10/15 | €11,436 | €19,429 | +€7,994 | +69.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €10,255 | €16,929 | +€6,674 | +65.1% |
| Distributable reserves | 133 | €10,255 | €16,929 | +€6,674 | +65.1% |
| Profit (loss) carried forward | 14 | -€1,320 | €0 | +€1,320 | |
| Amounts payable | 17/49 | €3,271 | €5,097 | +€1,826 | +55.8% |
| Amounts payable within one year | 42/48 | €2,870 | €5,097 | +€2,227 | +77.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €243 | €950 | +€707 | +291.5% |
| Suppliers | 440/4 | €243 | €950 | +€707 | +291.5% |
| Taxes, remuneration and social security | 45 | €126 | €4,148 | +€4,022 | +3198.0% |
| Taxes | 450/3 | €126 | €4,148 | +€4,022 | +3198.0% |
| Other amounts payable | 47/48 | €2,502 | €0 | -€2,502 | -100.0% |
| Accrued charges and deferred income | 492/3 | €401 | €0 | -€401 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,374 | €4,374 | +€0 | 0.0% |
| Other operating charges | 640/8 | €115 | €513 | +€398 | +346.4% |
| Gross operating margin | 9900 | €3,340 | €15,817 | +€12,476 | +373.5% |
| Operating profit (loss) | 9901 | -€1,149 | €10,929 | +€12,078 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +5900.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +5900.0% |
| Financial charges | 65/66B | €45 | €73 | +€28 | +61.9% |
| Recurring financial charges | 65 | €45 | €73 | +€28 | +61.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,194 | €10,857 | +€12,051 | |
| Income taxes | 67/77 | €126 | €2,863 | +€2,737 | +2176.7% |
| Profit (loss) for the period | 9904 | -€1,320 | €7,994 | +€9,313 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,320 | €7,994 | +€9,313 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.