PEBI: 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.
PEBI
Largest movements
- Tangible fixed assets -€5,960
down €5,960 (-77.8%), from €7,663 to €1,703
- Receivables within one year +€2,900
up €2,900 (+48.4%), from €5,992 to €8,892
of which Trade receivables: +€2,862
- Cash +€1,091
up €1,091 (+1.2%), from €90,846 to €91,937
mainly Other debts (+€50,000) and Tax, wage and social debts (+€8,824)
- Profit (loss) carried forward -€50,108
down €50,108 (-71.4%), from €70,188 to €20,080
- Other debts +€50,000
new in 2025: €50,000
- Advances received -€12,579
no longer reported in 2025 (was €12,579)
- Tax, wage and social debts +€8,824
new in 2025: €8,824
- Trade debts +€2,454
up €2,454 (+192.7%), from €1,274 to €3,728
- Gross operating margin -€19,750
down €19,750 (-42.4%), from €46,632 to €26,882
- Taxes +€11,029
new in 2025: €11,029
- Financial charges +€873
up €873 (+1729.3%), from €50 to €923
of which Non-recurring financial charges: +€876
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 | €104,501 | €103,091 | -€1,410 | -1.3% |
| Fixed assets | 21/28 | €7,663 | €1,703 | -€5,960 | -77.8% |
| Tangible fixed assets | 22/27 | €7,663 | €1,703 | -€5,960 | -77.8% |
| Furniture and vehicles | 24 | €7,663 | €1,703 | -€5,960 | -77.8% |
| Current assets | 29/58 | €96,837 | €101,388 | +€4,550 | +4.7% |
| Amounts receivable within one year | 40/41 | €5,992 | €8,892 | +€2,900 | +48.4% |
| Trade receivables | 40 | €320 | €3,182 | +€2,862 | +894.4% |
| Other amounts receivable | 41 | €5,672 | €5,710 | +€38 | +0.7% |
| Cash at bank and in hand | 54/58 | €90,846 | €91,937 | +€1,091 | +1.2% |
| Deferred charges and accrued income | 490/1 | - | €559 | +€559 | |
| Total equity and liabilities | 10/49 | €104,501 | €103,091 | -€1,410 | -1.3% |
| Equity | 10/15 | €90,648 | €40,540 | -€50,108 | -55.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,188 | €20,080 | -€50,108 | -71.4% |
| Amounts payable | 17/49 | €13,853 | €62,551 | +€48,698 | +351.5% |
| Amounts payable within one year | 42/48 | €13,853 | €62,551 | +€48,698 | +351.5% |
| Trade debts | 44 | €1,274 | €3,728 | +€2,454 | +192.7% |
| Suppliers | 440/4 | €1,274 | €3,728 | +€2,454 | +192.7% |
| Advances received on contracts in progress | 46 | €12,579 | - | -€12,579 | |
| Taxes, remuneration and social security | 45 | - | €8,824 | +€8,824 | |
| Taxes | 450/3 | - | €8,824 | +€8,824 | |
| Other amounts payable | 47/48 | - | €50,000 | +€50,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,960 | €5,960 | = | 0.0% |
| Other operating charges | 640/8 | €270 | €270 | +€0 | +0.1% |
| Gross operating margin | 9900 | €46,632 | €26,882 | -€19,750 | -42.4% |
| Operating profit (loss) | 9901 | €40,402 | €20,651 | -€19,751 | -48.9% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €50 | €923 | +€873 | +1729.3% |
| Recurring financial charges | 65 | €50 | €47 | -€4 | -7.2% |
| Non-recurring financial charges | 66B | - | €876 | +€876 | |
| Profit (loss) for the period before taxes | 9903 | €40,351 | €19,744 | -€20,607 | -51.1% |
| Income taxes | 67/77 | - | €11,029 | +€11,029 | |
| Profit (loss) for the period | 9904 | €40,351 | €8,715 | -€31,636 | -78.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,351 | €8,715 | -€31,636 | -78.4% |
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 4 October 2026 via checked.be.