PEB-Conseil: 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.
PEB-Conseil
Largest movements
- Current investments +€31,225
up €31,225 (+41.5%), from €75,171 to €106,396
- Cash -€8,753
down €8,753 (-26.3%), from €33,339 to €24,586
mainly Current investments (-€31,225) and Tax, wage and social debts (-€14,013)
- Reserves +€37,000
up €37,000 (+37.0%), from €100,000 to €137,000
- Tax, wage and social debts -€14,013
down €14,013 (-72.7%), from €19,271 to €5,258
- Purchases and services +€12,745
up €12,745 (+21.6%), from €58,999 to €71,744
- Gross operating margin -€7,952
down €7,952 (-11.6%), from €68,335 to €60,383
- Turnover +€4,793
up €4,793 (+3.8%), from €127,334 to €132,127
- Taxes -€2,258
down €2,258 (-10.9%), from €20,708 to €18,450
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 | €352,593 | €375,834 | +€23,241 | +6.6% |
| Fixed assets | 21/28 | €232,489 | €229,755 | -€2,734 | -1.2% |
| Tangible fixed assets | 22/27 | €231,489 | €228,755 | -€2,734 | -1.2% |
| Land and buildings | 22 | €230,619 | €227,997 | -€2,622 | -1.1% |
| Furniture and vehicles | 24 | €870 | €758 | -€112 | -12.9% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €120,104 | €146,079 | +€25,975 | +21.6% |
| Amounts receivable within one year | 40/41 | €10,540 | €13,536 | +€2,996 | +28.4% |
| Trade receivables | 40 | €4,939 | €13,316 | +€8,377 | +170% |
| Other amounts receivable | 41 | €5,601 | €220 | -€5,381 | -96.1% |
| Current investments | 50/53 | €75,171 | €106,396 | +€31,225 | +41.5% |
| Cash at bank and in hand | 54/58 | €33,339 | €24,586 | -€8,753 | -26.3% |
| Deferred charges and accrued income | 490/1 | €1,054 | €1,561 | +€507 | +48.1% |
| Total equity and liabilities | 10/49 | €352,593 | €375,834 | +€23,241 | +6.6% |
| Equity | 10/15 | €331,892 | €370,205 | +€38,313 | +11.5% |
| Contributions | 10/11 | €216,000 | €216,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €137,000 | +€37,000 | +37.0% |
| Distributable reserves | 133 | €100,000 | €137,000 | +€37,000 | +37.0% |
| Profit (loss) carried forward | 14 | €15,892 | €17,205 | +€1,313 | +8.3% |
| Amounts payable | 17/49 | €20,701 | €5,629 | -€15,072 | -72.8% |
| Amounts payable within one year | 42/48 | €20,701 | €5,629 | -€15,072 | -72.8% |
| Trade debts | 44 | €1,430 | €371 | -€1,059 | -74.1% |
| Suppliers | 440/4 | €1,430 | €371 | -€1,059 | -74.1% |
| Taxes, remuneration and social security | 45 | €19,271 | €5,258 | -€14,013 | -72.7% |
| Taxes | 450/3 | €19,271 | €5,258 | -€14,013 | -72.7% |
| Turnover | 70 | €127,334 | €132,127 | +€4,793 | +3.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €58,999 | €71,744 | +€12,745 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,793 | €2,734 | -€59 | -2.1% |
| Other operating charges | 640/8 | €1,041 | €779 | -€262 | -25.2% |
| Gross operating margin | 9900 | €68,335 | €60,383 | -€7,952 | -11.6% |
| Operating profit (loss) | 9901 | €64,501 | €56,870 | -€7,631 | -11.8% |
| Financial income | 75/76B | €79 | €298 | +€219 | +277% |
| Recurring financial income | 75 | €79 | €298 | +€219 | +277% |
| Financial charges | 65/66B | €68 | €405 | +€337 | +496% |
| Recurring financial charges | 65 | €68 | €405 | +€337 | +496% |
| Profit (loss) for the period before taxes | 9903 | €64,512 | €56,763 | -€7,749 | -12.0% |
| Income taxes | 67/77 | €20,708 | €18,450 | -€2,258 | -10.9% |
| Profit (loss) for the period | 9904 | €43,804 | €38,313 | -€5,491 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,804 | €38,313 | -€5,491 | -12.5% |
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 15 October 2026 via checked.be.