PECKEL CAILLIAU: 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.
PECKEL CAILLIAU
Largest movements
- Cash +€80,571
up €80,571 (+208%), from €38,799 to €119,370
mainly Net result for the year (+€97,824) and Depreciation (+€45,453)
- Tangible fixed assets -€34,853
down €34,853 (-4.4%), from €783,842 to €748,989
of which Land and buildings: -€20,890
- Receivables within one year +€15,367
up €15,367 (+16.3%), from €94,016 to €109,383
of which Other amounts receivable: +€7,929
- Reserves +€97,824
up €97,824 (+17.1%), from €570,628 to €668,452
- Debts after one year -€30,669
down €30,669 (-12.9%), from €237,162 to €206,492
- Tax, wage and social debts -€22,633
down €22,633 (-37.7%), from €60,033 to €37,399
of which Taxes: -€31,415
- Accrued charges and deferred income +€22,409
new in 2024: €22,409
- Trade debts -€12,636
down €12,636 (-82.0%), from €15,419 to €2,782
- Gross operating margin -€44,091
down €44,091 (-16.6%), from €265,283 to €221,191
- Taxes -€18,574
down €18,574 (-29.5%), from €63,062 to €44,488
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.
Derived cash bridge
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 | €924,182 | €982,402 | +€58,220 | +6.3% |
| Fixed assets | 21/28 | €783,842 | €748,989 | -€34,853 | -4.4% |
| Tangible fixed assets | 22/27 | €783,842 | €748,989 | -€34,853 | -4.4% |
| Land and buildings | 22 | €694,153 | €673,263 | -€20,890 | -3.0% |
| Plant, machinery and equipment | 23 | €54,893 | €48,635 | -€6,258 | -11.4% |
| Furniture and vehicles | 24 | €34,795 | €27,090 | -€7,705 | -22.1% |
| Current assets | 29/58 | €140,341 | €233,413 | +€93,073 | +66.3% |
| Amounts receivable within one year | 40/41 | €94,016 | €109,383 | +€15,367 | +16.3% |
| Trade receivables | 40 | €81,853 | €89,291 | +€7,438 | +9.1% |
| Other amounts receivable | 41 | €12,163 | €20,091 | +€7,929 | +65.2% |
| Cash at bank and in hand | 54/58 | €38,799 | €119,370 | +€80,571 | +208% |
| Deferred charges and accrued income | 490/1 | €7,525 | €4,660 | -€2,865 | -38.1% |
| Total equity and liabilities | 10/49 | €924,182 | €982,402 | +€58,220 | +6.3% |
| Equity | 10/15 | €574,228 | €672,052 | +€97,824 | +17.0% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Reserves | 13 | €570,628 | €668,452 | +€97,824 | +17.1% |
| Distributable reserves | 133 | €570,628 | €668,452 | +€97,824 | +17.1% |
| Amounts payable | 17/49 | €349,954 | €310,350 | -€39,605 | -11.3% |
| Amounts payable after more than one year | 17 | €237,162 | €206,492 | -€30,669 | -12.9% |
| Financial debts | 170/4 | €237,162 | €206,492 | -€30,669 | -12.9% |
| Amounts payable within one year | 42/48 | €112,793 | €81,449 | -€31,344 | -27.8% |
| Current portion of amounts payable after more than one year | 42 | €30,200 | €30,669 | +€469 | +1.6% |
| Financial debts | 43 | €3,314 | €10,598 | +€7,284 | +220% |
| Credit institutions | 430/8 | €3,314 | €10,598 | +€7,284 | +220% |
| Trade debts | 44 | €15,419 | €2,782 | -€12,636 | -82.0% |
| Suppliers | 440/4 | €15,419 | €2,782 | -€12,636 | -82.0% |
| Taxes, remuneration and social security | 45 | €60,033 | €37,399 | -€22,633 | -37.7% |
| Taxes | 450/3 | €59,481 | €28,066 | -€31,415 | -52.8% |
| Remuneration and social security | 454/9 | €552 | €9,333 | +€8,781 | +1,592% |
| Other amounts payable | 47/48 | €3,828 | - | -€3,828 | |
| Accrued charges and deferred income | 492/3 | - | €22,409 | +€22,409 | |
| Remuneration, social security and pensions | 62 | €28,249 | €27,888 | -€361 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,095 | €45,453 | +€2,358 | +5.5% |
| Other operating charges | 640/8 | €1,436 | €961 | -€475 | -33.1% |
| Gross operating margin | 9900 | €265,283 | €221,191 | -€44,091 | -16.6% |
| Operating profit (loss) | 9901 | €192,502 | €146,889 | -€45,613 | -23.7% |
| Financial income | 75/76B | €0 | €6 | +€6 | +5,820% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +5,820% |
| Financial charges | 65/66B | €4,706 | €4,583 | -€123 | -2.6% |
| Recurring financial charges | 65 | €4,706 | €4,451 | -€255 | -5.4% |
| Non-recurring financial charges | 66B | - | €132 | +€132 | |
| Profit (loss) for the period before taxes | 9903 | €187,796 | €142,312 | -€45,484 | -24.2% |
| Income taxes | 67/77 | €63,062 | €44,488 | -€18,574 | -29.5% |
| Profit (loss) for the period | 9904 | €124,734 | €97,824 | -€26,910 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €124,734 | €97,824 | -€26,910 | -21.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.