PEB Audit: 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.
PEB Audit
Largest movements
- Intangible fixed assets -€5,546
down €5,546 (-26.6%), from €20,882 to €15,336
- Receivables within one year -€2,403
down €2,403 (-96.6%), from €2,489 to €86
of which Other amounts receivable: -€2,380
- Cash +€1,729
up €1,729 (+318.8%), from €542 to €2,272
mainly Depreciation (+€7,924) and Receivables within one year (+€2,403)
- Tangible fixed assets +€1,270
up €1,270 (+34.0%), from €3,734 to €5,004
- Deferred charges and accrued income -€419
down €419 (-41.0%), from €1,021 to €603
- Accrued charges and deferred income -€2,246
down €2,246 (-88.0%), from €2,551 to €305
- Other debts -€1,660
down €1,660 (-100.0%), from €1,660 to €0
- Investment grants -€1,224
down €1,224 (-23.1%), from €5,301 to €4,077
- Trade debts -€767
down €767 (-78.1%), from €982 to €215
- Profit (loss) carried forward +€355
up €355 (+48.7%), from €728 to €1,084
- Depreciation +€1,731
up €1,731 (+28.0%), from €6,192 to €7,924
- Gross operating margin -€1,007
down €1,007 (-11.7%), from €8,621 to €7,614
- Financial income +€405
up €405 (+49.5%), from €819 to €1,224
- Financial charges -€102
down €102 (-39.0%), from €262 to €160
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 | €28,668 | €23,300 | -€5,368 | -18.7% |
| Fixed assets | 21/28 | €24,616 | €20,340 | -€4,276 | -17.4% |
| Intangible fixed assets | 21 | €20,882 | €15,336 | -€5,546 | -26.6% |
| Tangible fixed assets | 22/27 | €3,734 | €5,004 | +€1,270 | +34.0% |
| Furniture and vehicles | 24 | €3,734 | €5,004 | +€1,270 | +34.0% |
| Current assets | 29/58 | €4,052 | €2,960 | -€1,092 | -27.0% |
| Amounts receivable within one year | 40/41 | €2,489 | €86 | -€2,403 | -96.6% |
| Trade receivables | 40 | €109 | €86 | -€23 | -21.0% |
| Other amounts receivable | 41 | €2,380 | €0 | -€2,380 | -100.0% |
| Cash at bank and in hand | 54/58 | €542 | €2,272 | +€1,729 | +318.8% |
| Deferred charges and accrued income | 490/1 | €1,021 | €603 | -€419 | -41.0% |
| Total equity and liabilities | 10/49 | €28,668 | €23,300 | -€5,368 | -18.7% |
| Equity | 10/15 | €23,030 | €22,161 | -€869 | -3.8% |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €728 | €1,084 | +€355 | +48.7% |
| Investment grants | 15 | €5,301 | €4,077 | -€1,224 | -23.1% |
| Amounts payable | 17/49 | €5,638 | €1,139 | -€4,499 | -79.8% |
| Amounts payable within one year | 42/48 | €3,087 | €834 | -€2,253 | -73.0% |
| Trade debts | 44 | €982 | €215 | -€767 | -78.1% |
| Suppliers | 440/4 | €982 | €215 | -€767 | -78.1% |
| Taxes, remuneration and social security | 45 | €445 | €619 | +€174 | +39.0% |
| Taxes | 450/3 | €445 | €619 | +€174 | +39.0% |
| Other amounts payable | 47/48 | €1,660 | €0 | -€1,660 | -100.0% |
| Accrued charges and deferred income | 492/3 | €2,551 | €305 | -€2,246 | -88.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,192 | €7,924 | +€1,731 | +28.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €8,621 | €7,614 | -€1,007 | -11.7% |
| Operating profit (loss) | 9901 | €2,041 | -€709 | -€2,750 | |
| Financial income | 75/76B | €819 | €1,224 | +€405 | +49.5% |
| Recurring financial income | 75 | €819 | €1,224 | +€405 | +49.5% |
| Financial charges | 65/66B | €262 | €160 | -€102 | -39.0% |
| Recurring financial charges | 65 | €262 | €160 | -€102 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | €2,598 | €355 | -€2,243 | -86.3% |
| Profit (loss) for the period | 9904 | €2,598 | €355 | -€2,243 | -86.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,598 | €355 | -€2,243 | -86.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.