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
- Receivables within one year +€3,526
up €3,526 (+19.4%), from €18,199 to €21,725
of which Trade receivables: +€5,478
- Tangible fixed assets -€1,689
down €1,689 (-8.5%), from €19,831 to €18,141
of which Land and buildings: -€1,484
- Profit (loss) carried forward +€3,097
up €3,097 (+8.9%), from €34,750 to €37,847
- Trade debts -€2,125
down €2,125 (-95.6%), from €2,223 to €97
- Tax, wage and social debts +€1,392
new in 2025: €1,392
- Taxes +€2,971
up €2,971, from -€979 to €1,992
- Gross operating margin +€2,898
up €2,898 (+56.2%), from €5,154 to €8,051
- Other operating charges -€2,423
down €2,423 (-69.5%), from €3,487 to €1,064
- Depreciation -€263
down €263 (-13.5%), from €1,953 to €1,689
- Financial charges -€84
down €84 (-28.6%), from €293 to €209
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 | €47,712 | €49,986 | +€2,274 | +4.8% |
| Fixed assets | 21/28 | €19,846 | €18,141 | -€1,704 | -8.6% |
| Tangible fixed assets | 22/27 | €19,831 | €18,141 | -€1,689 | -8.5% |
| Land and buildings | 22 | €19,527 | €18,043 | -€1,484 | -7.6% |
| Plant, machinery and equipment | 23 | €65 | - | -€65 | |
| Furniture and vehicles | 24 | €239 | €99 | -€140 | -58.6% |
| Financial fixed assets | 28 | €15 | - | -€15 | |
| Current assets | 29/58 | €27,866 | €31,844 | +€3,978 | +14.3% |
| Amounts receivable within one year | 40/41 | €18,199 | €21,725 | +€3,526 | +19.4% |
| Trade receivables | 40 | €11,747 | €17,225 | +€5,478 | +46.6% |
| Other amounts receivable | 41 | €6,452 | €4,500 | -€1,952 | -30.3% |
| Cash at bank and in hand | 54/58 | €9,401 | €9,849 | +€448 | +4.8% |
| Deferred charges and accrued income | 490/1 | €266 | €270 | +€4 | +1.6% |
| Total equity and liabilities | 10/49 | €47,712 | €49,986 | +€2,274 | +4.8% |
| Equity | 10/15 | €42,810 | €45,907 | +€3,097 | +7.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,750 | €37,847 | +€3,097 | +8.9% |
| Amounts payable | 17/49 | €4,902 | €4,079 | -€823 | -16.8% |
| Amounts payable within one year | 42/48 | €4,902 | €4,079 | -€823 | -16.8% |
| Financial debts | 43 | €459 | - | -€459 | |
| Credit institutions | 430/8 | €459 | - | -€459 | |
| Trade debts | 44 | €2,223 | €97 | -€2,125 | -95.6% |
| Suppliers | 440/4 | €2,223 | €97 | -€2,125 | -95.6% |
| Taxes, remuneration and social security | 45 | - | €1,392 | +€1,392 | |
| Taxes | 450/3 | - | €1,392 | +€1,392 | |
| Other amounts payable | 47/48 | €2,220 | €2,589 | +€369 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,953 | €1,689 | -€263 | -13.5% |
| Other operating charges | 640/8 | €3,487 | €1,064 | -€2,423 | -69.5% |
| Gross operating margin | 9900 | €5,154 | €8,051 | +€2,898 | +56.2% |
| Operating profit (loss) | 9901 | -€286 | €5,298 | +€5,584 | |
| Financial income | 75/76B | €70 | €0 | -€70 | -99.7% |
| Recurring financial income | 75 | €70 | €0 | -€70 | -99.7% |
| Financial charges | 65/66B | €293 | €209 | -€84 | -28.6% |
| Recurring financial charges | 65 | €293 | €209 | -€84 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | -€509 | €5,089 | +€5,598 | |
| Income taxes | 67/77 | -€979 | €1,992 | +€2,971 | |
| Profit (loss) for the period | 9904 | €469 | €3,097 | +€2,627 | +559.7% |
| Profit (loss) for the period to be appropriated | 9905 | €469 | €3,097 | +€2,627 | +559.7% |
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 28 September 2026 via checked.be.