PECOM: 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.
PECOM
Largest movements
- Receivables within one year +€416,372
up €416,372 (+174.9%), from €238,092 to €654,464
of which Trade receivables: +€388,371
- Cash -€74,192
down €74,192 (-69.9%), from €106,091 to €31,899
mainly Receivables within one year (-€416,372) and Tax, wage and social debts (-€5,462)
- Accrued charges and deferred income +€215,904
new in 2024: €215,904
- Short-term financial debts +€70,462
new in 2024: €70,462
- Trade debts +€36,669
up €36,669 (+14.4%), from €254,390 to €291,059
- Profit (loss) carried forward +€24,607
up €24,607 (+20.4%), from €120,759 to €145,366
- Gross operating margin +€43,622
up €43,622, from -€14,356 to €29,266
- Staff costs +€4,075
new in 2024: €4,075
- Other operating charges +€446
new in 2024: €446
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 | €544,483 | €886,663 | +€342,180 | +62.8% |
| Fixed assets | 21/28 | €179,300 | €179,300 | = | 0.0% |
| Financial fixed assets | 28 | €179,300 | €179,300 | = | 0.0% |
| Current assets | 29/58 | €365,183 | €707,363 | +€342,180 | +93.7% |
| Amounts receivable after more than one year | 29 | €21,000 | €21,000 | = | 0.0% |
| Other amounts receivable | 291 | €21,000 | €21,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €238,092 | €654,464 | +€416,372 | +174.9% |
| Trade receivables | 40 | €196,909 | €585,280 | +€388,371 | +197.2% |
| Other amounts receivable | 41 | €41,183 | €69,184 | +€28,001 | +68.0% |
| Cash at bank and in hand | 54/58 | €106,091 | €31,899 | -€74,192 | -69.9% |
| Total equity and liabilities | 10/49 | €544,483 | €886,663 | +€342,180 | +62.8% |
| Equity | 10/15 | €267,233 | €291,841 | +€24,607 | +9.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €134,075 | €134,075 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €132,220 | €132,220 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,759 | €145,366 | +€24,607 | +20.4% |
| Amounts payable | 17/49 | €277,250 | €594,823 | +€317,573 | +114.5% |
| Amounts payable within one year | 42/48 | €277,250 | €378,919 | +€101,669 | +36.7% |
| Financial debts | 43 | - | €70,462 | +€70,462 | |
| Credit institutions | 430/8 | - | €70,462 | +€70,462 | |
| Trade debts | 44 | €254,390 | €291,059 | +€36,669 | +14.4% |
| Suppliers | 440/4 | €254,390 | €291,059 | +€36,669 | +14.4% |
| Taxes, remuneration and social security | 45 | €21,706 | €16,244 | -€5,462 | -25.2% |
| Taxes | 450/3 | €21,706 | €16,244 | -€5,462 | -25.2% |
| Other amounts payable | 47/48 | €1,154 | €1,154 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €215,904 | +€215,904 | |
| Remuneration, social security and pensions | 62 | - | €4,075 | +€4,075 | |
| Other operating charges | 640/8 | - | €446 | +€446 | |
| Gross operating margin | 9900 | -€14,356 | €29,266 | +€43,622 | |
| Operating profit (loss) | 9901 | -€14,356 | €24,745 | +€39,101 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €138 | +€138 | |
| Recurring financial charges | 65 | - | €138 | +€138 | |
| Profit (loss) for the period before taxes | 9903 | -€14,356 | €24,607 | +€38,963 | |
| Profit (loss) for the period | 9904 | -€14,356 | €24,607 | +€38,963 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,356 | €24,607 | +€38,963 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.