Les Pépites: 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.
Les Pépites
Largest movements
- Cash +€56,173
up €56,173 (+685%), from €8,196 to €64,369
mainly Net result for the year (+€34,039) and Tax, wage and social debts (+€21,462)
- Tangible fixed assets +€25,531
new in 2025: €25,531
- Stocks and contracts +€1,027
up €1,027 (+1,467%), from €70 to €1,097
- Profit (loss) carried forward +€34,039
up €34,039, from -€2,930 to €31,109
- Tax, wage and social debts +€21,462
up €21,462 (+651%), from €3,296 to €24,758
of which Taxes: +€19,571
- Debts after one year +€19,141
new in 2025: €19,141
- Current portion of long-term debt +€5,859
new in 2025: €5,859
- Other debts +€4,023
up €4,023 (+120%), from €3,356 to €7,379
- Gross operating margin +€43,612
up €43,612 (+618%), from €7,055 to €50,667
- Taxes +€14,985
new in 2025: €14,985
- Other operating charges +€1,193
new in 2025: €1,193
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 | €14,371 | €97,220 | +€82,849 | +577% |
| Fixed assets | 21/28 | - | €25,531 | +€25,531 | |
| Tangible fixed assets | 22/27 | - | €25,531 | +€25,531 | |
| Furniture and vehicles | 24 | - | €25,531 | +€25,531 | |
| Current assets | 29/58 | €14,371 | €71,689 | +€57,318 | +399% |
| Stocks and contracts in progress | 3 | €70 | €1,097 | +€1,027 | +1,467% |
| Stocks | 30/36 | €70 | €1,097 | +€1,027 | +1,467% |
| Amounts receivable within one year | 40/41 | €6,105 | €6,223 | +€118 | +1.9% |
| Trade receivables | 40 | €6,069 | €5,830 | -€239 | -3.9% |
| Other amounts receivable | 41 | €36 | €393 | +€357 | +992% |
| Cash at bank and in hand | 54/58 | €8,196 | €64,369 | +€56,173 | +685% |
| Total equity and liabilities | 10/49 | €14,371 | €97,220 | +€82,849 | +577% |
| Equity | 10/15 | €3,270 | €37,309 | +€34,039 | +1,041% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,930 | €31,109 | +€34,039 | |
| Amounts payable | 17/49 | €11,101 | €59,911 | +€48,810 | +440% |
| Amounts payable after more than one year | 17 | - | €19,141 | +€19,141 | |
| Financial debts | 170/4 | - | €19,141 | +€19,141 | |
| Amounts payable within one year | 42/48 | €10,678 | €40,770 | +€30,092 | +282% |
| Current portion of amounts payable after more than one year | 42 | - | €5,859 | +€5,859 | |
| Trade debts | 44 | €4,026 | €2,774 | -€1,252 | -31.1% |
| Suppliers | 440/4 | €4,026 | €2,774 | -€1,252 | -31.1% |
| Taxes, remuneration and social security | 45 | €3,296 | €24,758 | +€21,462 | +651% |
| Taxes | 450/3 | €3,296 | €22,867 | +€19,571 | +594% |
| Remuneration and social security | 454/9 | - | €1,891 | +€1,891 | |
| Other amounts payable | 47/48 | €3,356 | €7,379 | +€4,023 | +120% |
| Accrued charges and deferred income | 492/3 | €423 | - | -€423 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €369 | +€369 | |
| Other operating charges | 640/8 | - | €1,193 | +€1,193 | |
| Gross operating margin | 9900 | €7,055 | €50,667 | +€43,612 | +618% |
| Operating profit (loss) | 9901 | €7,055 | €49,105 | +€42,050 | +596% |
| Financial income | 75/76B | - | €109 | +€109 | |
| Recurring financial income | 75 | - | €109 | +€109 | |
| Financial charges | 65/66B | €108 | €190 | +€82 | +75.9% |
| Recurring financial charges | 65 | €108 | €190 | +€82 | +75.9% |
| Profit (loss) for the period before taxes | 9903 | €6,947 | €49,024 | +€42,077 | +606% |
| Income taxes | 67/77 | - | €14,985 | +€14,985 | |
| Profit (loss) for the period | 9904 | €6,947 | €34,039 | +€27,092 | +390% |
| Profit (loss) for the period to be appropriated | 9905 | €6,947 | €34,039 | +€27,092 | +390% |
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 19 October 2026 via checked.be.