PEBA: 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.
PEBA
Largest movements
- Current investments -€200,000
no longer reported in 2026 (was €200,000)
- Cash +€168,812
up €168,812 (+127.9%), from €132,006 to €300,817
mainly Current investments (+€200,000) and Stocks and contracts (+€2,894)
- Receivables within one year +€4,298
new in 2026: €4,298
- Tax, wage and social debts -€17,493
down €17,493 (-50.3%), from €34,753 to €17,260
of which Taxes: -€16,573
- Profit (loss) carried forward -€13,162
down €13,162 (-10.1%), from €130,701 to €117,539
- Gross operating margin -€72,609
down €72,609, from €52,902 to -€19,707
- Taxes -€17,005
no longer reported in 2026 (was €17,005)
- Financial income +€7,273
up €7,273 (+1427.1%), from €510 to €7,783
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €353,920 | €322,731 | -€31,189 | -8.8% |
| Fixed assets | 21/28 | €699 | €343 | -€356 | -51.0% |
| Tangible fixed assets | 22/27 | €699 | €343 | -€356 | -51.0% |
| Plant, machinery and equipment | 23 | €699 | €343 | -€356 | -51.0% |
| Current assets | 29/58 | €353,221 | €322,388 | -€30,833 | -8.7% |
| Stocks and contracts in progress | 3 | €19,903 | €17,009 | -€2,894 | -14.5% |
| Stocks | 30/36 | €19,903 | €17,009 | -€2,894 | -14.5% |
| Amounts receivable within one year | 40/41 | - | €4,298 | +€4,298 | |
| Other amounts receivable | 41 | - | €4,298 | +€4,298 | |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €132,006 | €300,817 | +€168,812 | +127.9% |
| Deferred charges and accrued income | 490/1 | €1,313 | €264 | -€1,049 | -79.9% |
| Total equity and liabilities | 10/49 | €353,920 | €322,731 | -€31,189 | -8.8% |
| Equity | 10/15 | €316,756 | €303,594 | -€13,162 | -4.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €167,055 | €167,055 | = | 0.0% |
| Distributable reserves | 133 | €167,055 | €167,055 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,701 | €117,539 | -€13,162 | -10.1% |
| Amounts payable | 17/49 | €37,164 | €19,137 | -€18,027 | -48.5% |
| Amounts payable within one year | 42/48 | €37,164 | €19,137 | -€18,027 | -48.5% |
| Trade debts | 44 | €1,976 | €1,659 | -€317 | -16.1% |
| Suppliers | 440/4 | €1,976 | €1,659 | -€317 | -16.1% |
| Taxes, remuneration and social security | 45 | €34,753 | €17,260 | -€17,493 | -50.3% |
| Taxes | 450/3 | €17,255 | €682 | -€16,573 | -96.0% |
| Remuneration and social security | 454/9 | €17,498 | €16,577 | -€920 | -5.3% |
| Other amounts payable | 47/48 | €435 | €218 | -€217 | -49.9% |
| Non-recurring operating income | 76A | €6,198 | - | -€6,198 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €356 | €356 | = | 0.0% |
| Other operating charges | 640/8 | €1,239 | €800 | -€438 | -35.4% |
| Gross operating margin | 9900 | €52,902 | -€19,707 | -€72,609 | |
| Operating profit (loss) | 9901 | €51,307 | -€20,864 | -€72,170 | |
| Financial income | 75/76B | €510 | €7,783 | +€7,273 | +1427.1% |
| Recurring financial income | 75 | €510 | €7,783 | +€7,273 | +1427.1% |
| Financial charges | 65/66B | €45 | €81 | +€36 | +80.7% |
| Recurring financial charges | 65 | €45 | €81 | +€36 | +80.7% |
| Profit (loss) for the period before taxes | 9903 | €51,771 | -€13,162 | -€64,933 | |
| Income taxes | 67/77 | €17,005 | - | -€17,005 | |
| Profit (loss) for the period | 9904 | €34,767 | -€13,162 | -€47,929 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,767 | -€13,162 | -€47,929 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.