PEBO: 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.
PEBO
Largest movements
- Tangible fixed assets +€75,000
up €75,000 (+27.3%), from €275,000 to €350,000
- Cash -€9,081
down €9,081 (-23.5%), from €38,606 to €29,526
mainly Investment in fixed assets (net) (-€75,000) and Net result for the year (-€12,291)
- Revaluation surpluses +€75,000
up €75,000 (+34.8%), from €215,537 to €290,537
- Profit (loss) carried forward -€12,291
down €12,291 (-27.0%), from -€45,463 to -€57,754
- Gross operating margin -€9,484
down €9,484 (-1129.9%), from -€839 to -€10,324
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 | €313,606 | €379,526 | +€65,919 | +21.0% |
| Fixed assets | 21/28 | €275,000 | €350,000 | +€75,000 | +27.3% |
| Tangible fixed assets | 22/27 | €275,000 | €350,000 | +€75,000 | +27.3% |
| Land and buildings | 22 | €275,000 | €350,000 | +€75,000 | +27.3% |
| Current assets | 29/58 | €38,606 | €29,526 | -€9,081 | -23.5% |
| Cash at bank and in hand | 54/58 | €38,606 | €29,526 | -€9,081 | -23.5% |
| Total equity and liabilities | 10/49 | €313,606 | €379,526 | +€65,919 | +21.0% |
| Equity | 10/15 | €310,929 | €373,638 | +€62,709 | +20.2% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Revaluation surpluses | 12 | €215,537 | €290,537 | +€75,000 | +34.8% |
| Reserves | 13 | €66,487 | €66,487 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | €59,051 | €59,051 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,463 | -€57,754 | -€12,291 | -27.0% |
| Amounts payable | 17/49 | €2,677 | €5,888 | +€3,210 | +119.9% |
| Amounts payable within one year | 42/48 | €2,677 | €5,888 | +€3,210 | +119.9% |
| Trade debts | 44 | €85 | €896 | +€810 | +948.7% |
| Suppliers | 440/4 | €85 | €896 | +€810 | +948.7% |
| Other amounts payable | 47/48 | €2,592 | €4,992 | +€2,400 | +92.6% |
| Other operating charges | 640/8 | €1,839 | €1,895 | +€56 | +3.1% |
| Non-recurring operating charges | 66A | €203 | - | -€203 | |
| Gross operating margin | 9900 | -€839 | -€10,324 | -€9,484 | -1129.9% |
| Operating profit (loss) | 9901 | -€2,881 | -€12,219 | -€9,338 | -324.1% |
| Financial charges | 65/66B | €109 | €72 | -€37 | -34.0% |
| Recurring financial charges | 65 | €109 | €72 | -€37 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,990 | -€12,291 | -€9,301 | -311.0% |
| Profit (loss) for the period | 9904 | -€2,990 | -€12,291 | -€9,301 | -311.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,990 | -€12,291 | -€9,301 | -311.0% |
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 29 September 2026 via checked.be.