PEBA - OOSTENDE: 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.
PEBA - OOSTENDE
Largest movements
- Tangible fixed assets -€22,123
down €22,123 (-100%), from €22,123 to €0
of which Furniture and vehicles: -€21,502
- Receivables within one year +€901
up €901 (+8.9%), from €10,079 to €10,980
of which Other amounts receivable: +€1,576
- Cash +€596
up €596 (+29.7%), from €2,004 to €2,600
- Debts after one year -€9,126
no longer reported in 2025 (was €9,126)
- Profit (loss) carried forward -€8,709
down €8,709, from €134 to -€8,575
- Tax, wage and social debts -€4,613
down €4,613 (-100%), from €4,613 to €0
- Other debts +€1,704
up €1,704 (+85.5%), from €1,992 to €3,696
- Gross operating margin -€7,154
down €7,154 (-88.8%), from €8,059 to €905
- Other operating charges -€878
down €878 (-82.7%), from €1,062 to €184
- Taxes -€120
down €120 (-100%), from €120 to €0
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,590 | €13,963 | -€20,627 | -59.6% |
| Fixed assets | 21/28 | €22,506 | €383 | -€22,123 | -98.3% |
| Tangible fixed assets | 22/27 | €22,123 | €0 | -€22,123 | -100% |
| Plant, machinery and equipment | 23 | €621 | - | -€621 | |
| Furniture and vehicles | 24 | €21,502 | €0 | -€21,502 | -100% |
| Financial fixed assets | 28 | €383 | €383 | = | 0.0% |
| Current assets | 29/58 | €12,083 | €13,580 | +€1,497 | +12.4% |
| Amounts receivable within one year | 40/41 | €10,079 | €10,980 | +€901 | +8.9% |
| Trade receivables | 40 | €1,221 | €545 | -€675 | -55.3% |
| Other amounts receivable | 41 | €8,859 | €10,435 | +€1,576 | +17.8% |
| Cash at bank and in hand | 54/58 | €2,004 | €2,600 | +€596 | +29.7% |
| Total equity and liabilities | 10/49 | €34,590 | €13,963 | -€20,627 | -59.6% |
| Equity | 10/15 | €18,803 | €10,017 | -€8,785 | -46.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €77 | €0 | -€77 | -100% |
| Distributable reserves | 133 | €77 | €0 | -€77 | -100% |
| Profit (loss) carried forward | 14 | €134 | -€8,575 | -€8,709 | |
| Amounts payable | 17/49 | €15,787 | €3,946 | -€11,841 | -75.0% |
| Amounts payable after more than one year | 17 | €9,126 | - | -€9,126 | |
| Financial debts | 170/4 | €9,126 | - | -€9,126 | |
| Amounts payable within one year | 42/48 | €6,661 | €3,946 | -€2,716 | -40.8% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Trade debts | 44 | €57 | €250 | +€193 | +342% |
| Suppliers | 440/4 | €57 | €250 | +€193 | +342% |
| Taxes, remuneration and social security | 45 | €4,613 | €0 | -€4,613 | -100% |
| Taxes | 450/3 | €4,613 | €0 | -€4,613 | -100% |
| Other amounts payable | 47/48 | €1,992 | €3,696 | +€1,704 | +85.5% |
| Non-recurring operating income | 76A | €5,455 | - | -€5,455 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €0 | = | |
| Other operating charges | 640/8 | €1,062 | €184 | -€878 | -82.7% |
| Non-recurring operating charges | 66A | - | €9,115 | +€9,115 | |
| Gross operating margin | 9900 | €8,059 | €905 | -€7,154 | -88.8% |
| Operating profit (loss) | 9901 | €6,997 | -€8,394 | -€15,391 | |
| Financial income | 75/76B | €18 | €24 | +€6 | +30.3% |
| Recurring financial income | 75 | €18 | €24 | +€6 | +30.3% |
| Financial charges | 65/66B | €226 | €176 | -€51 | -22.4% |
| Recurring financial charges | 65 | €226 | €176 | -€51 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €6,789 | -€8,546 | -€15,335 | |
| Income taxes | 67/77 | €120 | €0 | -€120 | -100% |
| Profit (loss) for the period | 9904 | €6,670 | -€8,546 | -€15,215 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,670 | -€8,546 | -€15,215 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.