PECARI CONSULTING: 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.
PECARI CONSULTING
Largest movements
- Tangible fixed assets -€19,244
down €19,244 (-100.0%), from €19,244 to €0
- Receivables within one year +€16,112
up €16,112 (+76.3%), from €21,106 to €37,218
of which Trade receivables: +€24,162
- Receivables after one year -€6,600
down €6,600 (-10.4%), from €63,250 to €56,650
- Cash -€1,840
down €1,840 (-93.8%), from €1,961 to €122
mainly Receivables within one year (-€16,112) and Trade debts (-€6,168)
- Trade debts -€6,168
down €6,168 (-91.7%), from €6,726 to €558
- Profit (loss) carried forward -€4,904
down €4,904 (-34.0%), from -€14,431 to -€19,335
- Gross operating margin +€17,438
up €17,438 (+82.8%), from -€21,060 to -€3,622
- Depreciation -€3,846
down €3,846 (-100.0%), from €3,846 to €0
- Financial charges +€597
up €597 (+36.3%), from €1,645 to €2,242
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €157,785 | €146,338 | -€11,447 | -7.3% |
| Fixed assets | 21/28 | €19,334 | €0 | -€19,334 | -100.0% |
| Tangible fixed assets | 22/27 | €19,244 | €0 | -€19,244 | -100.0% |
| Plant, machinery and equipment | 23 | €6,601 | €0 | -€6,601 | -100.0% |
| Furniture and vehicles | 24 | €3,183 | €0 | -€3,183 | -100.0% |
| Other tangible fixed assets | 26 | €9,459 | €0 | -€9,459 | -100.0% |
| Financial fixed assets | 28 | €90 | €0 | -€90 | -100.0% |
| Current assets | 29/58 | €138,451 | €146,338 | +€7,887 | +5.7% |
| Amounts receivable after more than one year | 29 | €63,250 | €56,650 | -€6,600 | -10.4% |
| Other amounts receivable | 291 | €63,250 | €56,650 | -€6,600 | -10.4% |
| Amounts receivable within one year | 40/41 | €21,106 | €37,218 | +€16,112 | +76.3% |
| Trade receivables | 40 | €12,003 | €36,165 | +€24,162 | +201.3% |
| Other amounts receivable | 41 | €9,103 | €1,053 | -€8,050 | -88.4% |
| Current investments | 50/53 | €51,734 | €51,858 | +€123 | +0.2% |
| Cash at bank and in hand | 54/58 | €1,961 | €122 | -€1,840 | -93.8% |
| Deferred charges and accrued income | 490/1 | €399 | €491 | +€91 | +22.9% |
| Total equity and liabilities | 10/49 | €157,785 | €146,338 | -€11,447 | -7.3% |
| Equity | 10/15 | €91,173 | €86,269 | -€4,904 | -5.4% |
| Reserves | 13 | €105,603 | €105,603 | = | 0.0% |
| Distributable reserves | 133 | €105,603 | €105,603 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,431 | -€19,335 | -€4,904 | -34.0% |
| Provisions and deferred taxes | 16 | €35,000 | €35,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €35,000 | €35,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €35,000 | €35,000 | = | 0.0% |
| Amounts payable | 17/49 | €31,612 | €25,069 | -€6,543 | -20.7% |
| Amounts payable within one year | 42/48 | €31,033 | €25,069 | -€5,964 | -19.2% |
| Financial debts | 43 | €22,568 | €22,624 | +€56 | +0.3% |
| Credit institutions | 430/8 | €22,568 | €22,624 | +€56 | +0.3% |
| Trade debts | 44 | €6,726 | €558 | -€6,168 | -91.7% |
| Suppliers | 440/4 | €6,726 | €558 | -€6,168 | -91.7% |
| Taxes, remuneration and social security | 45 | €1,739 | €1,571 | -€169 | -9.7% |
| Taxes | 450/3 | €371 | €203 | -€169 | -45.4% |
| Remuneration and social security | 454/9 | €1,368 | €1,368 | = | 0.0% |
| Other amounts payable | 47/48 | - | €317 | +€317 | |
| Accrued charges and deferred income | 492/3 | €579 | €0 | -€579 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,846 | €0 | -€3,846 | -100.0% |
| Other operating charges | 640/8 | €594 | €609 | +€15 | +2.6% |
| Non-recurring operating charges | 66A | €1,448 | €0 | -€1,448 | -100.0% |
| Gross operating margin | 9900 | -€21,060 | -€3,622 | +€17,438 | +82.8% |
| Operating profit (loss) | 9901 | -€26,947 | -€4,231 | +€22,716 | +84.3% |
| Financial income | 75/76B | €1,704 | €1,568 | -€136 | -8.0% |
| Recurring financial income | 75 | €1,704 | €1,568 | -€136 | -8.0% |
| Financial charges | 65/66B | €1,645 | €2,242 | +€597 | +36.3% |
| Recurring financial charges | 65 | €1,645 | €2,242 | +€597 | +36.3% |
| Profit (loss) for the period before taxes | 9903 | -€26,888 | -€4,904 | +€21,984 | +81.8% |
| Profit (loss) for the period | 9904 | -€26,888 | -€4,904 | +€21,984 | +81.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,888 | -€4,904 | +€21,984 | +81.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.