PEGASE TRANS: 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.
PEGASE TRANS
Largest movements
- Deferred charges and accrued income -€21,937
no longer reported in 2024 (was €21,937)
- Receivables within one year +€13,334
up €13,334 (+63.3%), from €21,078 to €34,412
of which Trade receivables: +€16,370
- Cash +€9,812
up €9,812 (+311.1%), from €3,154 to €12,966
mainly Deferred charges and accrued income (+€21,937) and Trade debts (+€13,252)
- Tangible fixed assets -€4,077
no longer reported in 2024 (was €4,077)
of which Furniture and vehicles: -€3,086
- Trade debts +€13,252
up €13,252 (+64.9%), from €20,425 to €33,677
- Other debts -€8,951
no longer reported in 2024 (was €8,951)
- Debts after one year -€7,450
no longer reported in 2024 (was €7,450)
- Profit (loss) carried forward +€4,181
up €4,181 (+39.5%), from €10,593 to €14,774
- Tax, wage and social debts -€3,761
down €3,761 (-93.6%), from €4,019 to €258
- Taxes +€2,583
up €2,583, from -€97 to €2,486
- Other operating charges +€2,314
up €2,314 (+263.9%), from €877 to €3,191
- Depreciation -€768
down €768 (-25.7%), from €2,987 to €2,219
- Gross operating margin +€525
up €525 (+4.1%), from €12,740 to €13,265
- Financial charges -€357
down €357 (-33.8%), from €1,055 to €698
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 | €59,246 | €56,378 | -€2,868 | -4.8% |
| Fixed assets | 21/28 | €13,077 | €9,000 | -€4,077 | -31.2% |
| Tangible fixed assets | 22/27 | €4,077 | - | -€4,077 | |
| Plant, machinery and equipment | 23 | €991 | - | -€991 | |
| Furniture and vehicles | 24 | €3,086 | - | -€3,086 | |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €46,169 | €47,378 | +€1,209 | +2.6% |
| Amounts receivable within one year | 40/41 | €21,078 | €34,412 | +€13,334 | +63.3% |
| Trade receivables | 40 | €12,465 | €28,835 | +€16,370 | +131.3% |
| Other amounts receivable | 41 | €8,613 | €5,577 | -€3,036 | -35.2% |
| Cash at bank and in hand | 54/58 | €3,154 | €12,966 | +€9,812 | +311.1% |
| Deferred charges and accrued income | 490/1 | €21,937 | - | -€21,937 | |
| Total equity and liabilities | 10/49 | €59,246 | €56,378 | -€2,868 | -4.8% |
| Equity | 10/15 | €17,033 | €21,214 | +€4,181 | +24.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €240 | €240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €240 | €240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €240 | €240 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,593 | €14,774 | +€4,181 | +39.5% |
| Amounts payable | 17/49 | €42,213 | €35,164 | -€7,049 | -16.7% |
| Amounts payable after more than one year | 17 | €7,450 | - | -€7,450 | |
| Financial debts | 170/4 | €7,450 | - | -€7,450 | |
| Amounts payable within one year | 42/48 | €34,763 | €35,164 | +€401 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €1,368 | €1,229 | -€139 | -10.2% |
| Trade debts | 44 | €20,425 | €33,677 | +€13,252 | +64.9% |
| Suppliers | 440/4 | €20,425 | €33,677 | +€13,252 | +64.9% |
| Taxes, remuneration and social security | 45 | €4,019 | €258 | -€3,761 | -93.6% |
| Taxes | 450/3 | €4,019 | €258 | -€3,761 | -93.6% |
| Other amounts payable | 47/48 | €8,951 | - | -€8,951 | |
| Non-recurring operating income | 76A | - | €51,142 | +€51,142 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,987 | €2,219 | -€768 | -25.7% |
| Other operating charges | 640/8 | €877 | €3,191 | +€2,314 | +263.9% |
| Non-recurring operating charges | 66A | €1,309 | €490 | -€819 | -62.6% |
| Gross operating margin | 9900 | €12,740 | €13,265 | +€525 | +4.1% |
| Operating profit (loss) | 9901 | €7,567 | €7,365 | -€202 | -2.7% |
| Financial charges | 65/66B | €1,055 | €698 | -€357 | -33.8% |
| Recurring financial charges | 65 | €1,055 | €698 | -€357 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | €6,512 | €6,667 | +€155 | +2.4% |
| Income taxes | 67/77 | -€97 | €2,486 | +€2,583 | |
| Profit (loss) for the period | 9904 | €6,609 | €4,181 | -€2,428 | -36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,609 | €4,181 | -€2,428 | -36.7% |
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 9 October 2026 via checked.be.