PEBEPE: 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.
PEBEPE
Largest movements
- Receivables within one year +€17,540
up €17,540 (+57.2%), from €30,674 to €48,214
of which Other amounts receivable: +€16,004
- Cash -€2,277
down €2,277 (-59.6%), from €3,817 to €1,541
mainly Receivables within one year (-€17,540) and Tax, wage and social debts (-€1,410)
- Reserves +€15,132
up €15,132 (+10.2%), from €148,379 to €163,511
of which Distributable reserves: +€15,132
- Gross operating margin -€2,465
down €2,465 (-10.2%), from €24,200 to €21,735
- Financial income +€1,013
up €1,013 (+25.1%), from €4,040 to €5,054
- Taxes -€521
down €521 (-6.9%), from €7,582 to €7,062
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €171,753 | €187,016 | +€15,264 | +8.9% |
| Fixed assets | 21/28 | €29,261 | €29,261 | = | 0.0% |
| Tangible fixed assets | 22/27 | €29,261 | €29,261 | = | 0.0% |
| Land and buildings | 22 | €29,261 | €29,261 | = | 0.0% |
| Current assets | 29/58 | €142,492 | €157,755 | +€15,264 | +10.7% |
| Amounts receivable after more than one year | 29 | €108,000 | €108,000 | = | 0.0% |
| Other amounts receivable | 291 | €108,000 | €108,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,674 | €48,214 | +€17,540 | +57.2% |
| Trade receivables | 40 | - | €1,536 | +€1,536 | |
| Other amounts receivable | 41 | €30,674 | €46,678 | +€16,004 | +52.2% |
| Cash at bank and in hand | 54/58 | €3,817 | €1,541 | -€2,277 | -59.6% |
| Total equity and liabilities | 10/49 | €171,753 | €187,016 | +€15,264 | +8.9% |
| Equity | 10/15 | €166,971 | €182,103 | +€15,132 | +9.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €148,379 | €163,511 | +€15,132 | +10.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €146,520 | €161,652 | +€15,132 | +10.3% |
| Amounts payable | 17/49 | €4,782 | €4,913 | +€131 | +2.7% |
| Amounts payable within one year | 42/48 | €3,482 | €3,608 | +€126 | +3.6% |
| Trade debts | 44 | - | €1,536 | +€1,536 | |
| Suppliers | 440/4 | - | €1,536 | +€1,536 | |
| Taxes, remuneration and social security | 45 | €3,482 | €2,072 | -€1,410 | -40.5% |
| Taxes | 450/3 | €3,482 | €2,072 | -€1,410 | -40.5% |
| Accrued charges and deferred income | 492/3 | €1,300 | €1,305 | +€5 | +0.4% |
| Other operating charges | 640/8 | €4,396 | €4,561 | +€165 | +3.8% |
| Gross operating margin | 9900 | €24,200 | €21,735 | -€2,465 | -10.2% |
| Operating profit (loss) | 9901 | €19,804 | €17,174 | -€2,630 | -13.3% |
| Financial income | 75/76B | €4,040 | €5,054 | +€1,013 | +25.1% |
| Recurring financial income | 75 | €4,040 | €5,054 | +€1,013 | +25.1% |
| Financial charges | 65/66B | €45 | €34 | -€11 | -25.0% |
| Recurring financial charges | 65 | €45 | €34 | -€11 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €23,800 | €22,194 | -€1,606 | -6.7% |
| Income taxes | 67/77 | €7,582 | €7,062 | -€521 | -6.9% |
| Profit (loss) for the period | 9904 | €16,217 | €15,132 | -€1,085 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,217 | €15,132 | -€1,085 | -6.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.