PECRIAUX DIDIER: 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.
PECRIAUX DIDIER
Largest movements
- Receivables within one year +€49,216
up €49,216 (+771%), from €6,384 to €55,600
of which Other amounts receivable: +€34,439
- Cash +€40,943
up €40,943 (+87.9%), from €46,587 to €87,530
mainly Other debts (+€49,717) and Net result for the year (+€45,292)
- Tangible fixed assets -€4,837
down €4,837 (-23.7%), from €20,426 to €15,589
of which Furniture and vehicles: -€9,734
- Deferred charges and accrued income +€2,140
new in 2025: €2,140
- Other debts +€49,717
up €49,717 (+17,568%), from €283 to €50,000
- Reserves +€40,000
new in 2025: €40,000
- Trade debts -€17,983
down €17,983 (-90.0%), from €19,991 to €2,008
of which Suppliers: -€14,460
- Profit (loss) carried forward +€13,598
up €13,598 (+40.2%), from €33,784 to €47,382
- Debts after one year -€9,239
no longer reported in 2025 (was €9,239)
- Purchases and services +€196,373
up €196,373 (+217,467%), from €90 to €196,463
- Turnover +€137,766
up €137,766 (+104%), from €132,700 to €270,466
- Gross operating margin +€33,665
up €33,665 (+83.5%), from €40,338 to €74,003
- Taxes +€16,374
up €16,374 (+327%), from €5,000 to €21,374
- Depreciation +€5,255
up €5,255 (+515%), from €1,020 to €6,275
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.
Derived cash bridge
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 | €73,397 | €160,859 | +€87,462 | +119% |
| Fixed assets | 21/28 | €20,426 | €15,589 | -€4,837 | -23.7% |
| Tangible fixed assets | 22/27 | €20,426 | €15,589 | -€4,837 | -23.7% |
| Plant, machinery and equipment | 23 | €696 | €5,593 | +€4,897 | +704% |
| Furniture and vehicles | 24 | €19,730 | €9,996 | -€9,734 | -49.3% |
| Current assets | 29/58 | €52,971 | €145,270 | +€92,299 | +174% |
| Amounts receivable within one year | 40/41 | €6,384 | €55,600 | +€49,216 | +771% |
| Trade receivables | 40 | - | €14,777 | +€14,777 | |
| Other amounts receivable | 41 | €6,384 | €40,823 | +€34,439 | +539% |
| Cash at bank and in hand | 54/58 | €46,587 | €87,530 | +€40,943 | +87.9% |
| Deferred charges and accrued income | 490/1 | - | €2,140 | +€2,140 | |
| Total equity and liabilities | 10/49 | €73,397 | €160,859 | +€87,462 | +119% |
| Equity | 10/15 | €40,284 | €93,882 | +€53,598 | +133% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Capital | 10 | €6,500 | €6,500 | = | 0.0% |
| Issued capital | 100 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | - | €40,000 | +€40,000 | |
| Tax-exempt reserves | 132 | - | €40,000 | +€40,000 | |
| Profit (loss) carried forward | 14 | €33,784 | €47,382 | +€13,598 | +40.2% |
| Amounts payable | 17/49 | €33,113 | €66,977 | +€33,864 | +102% |
| Amounts payable after more than one year | 17 | €9,239 | - | -€9,239 | |
| Financial debts | 170/4 | €9,239 | - | -€9,239 | |
| Amounts payable within one year | 42/48 | €23,874 | €62,015 | +€38,141 | +160% |
| Current portion of amounts payable after more than one year | 42 | €3,600 | €4,052 | +€452 | +12.6% |
| Trade debts | 44 | €19,991 | €2,008 | -€17,983 | -90.0% |
| Suppliers | 440/4 | €16,468 | €2,008 | -€14,460 | -87.8% |
| Bills of exchange payable | 441 | €3,523 | - | -€3,523 | |
| Taxes, remuneration and social security | 45 | - | €5,955 | +€5,955 | |
| Taxes | 450/3 | - | €5,955 | +€5,955 | |
| Other amounts payable | 47/48 | €283 | €50,000 | +€49,717 | +17,568% |
| Accrued charges and deferred income | 492/3 | - | €4,962 | +€4,962 | |
| Turnover | 70 | €132,700 | €270,466 | +€137,766 | +104% |
| Goods, raw materials, services and sundry goods | 60/61 | €90 | €196,463 | +€196,373 | +217,467% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,020 | €6,275 | +€5,255 | +515% |
| Other operating charges | 640/8 | €301 | €584 | +€283 | +94.0% |
| Non-recurring operating charges | 66A | - | €100 | +€100 | |
| Gross operating margin | 9900 | €40,338 | €74,003 | +€33,665 | +83.5% |
| Operating profit (loss) | 9901 | €39,017 | €67,044 | +€28,027 | +71.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €233 | €379 | +€146 | +62.7% |
| Recurring financial charges | 65 | €233 | €379 | +€146 | +62.7% |
| Profit (loss) for the period before taxes | 9903 | €38,784 | €66,666 | +€27,882 | +71.9% |
| Income taxes | 67/77 | €5,000 | €21,374 | +€16,374 | +327% |
| Profit (loss) for the period | 9904 | €33,784 | €45,292 | +€11,508 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,784 | €45,292 | +€11,508 | +34.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.