PEGASUS POLYMERS: 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.
PEGASUS POLYMERS
Largest movements
- Receivables within one year -€1.0m
down €1.0m (-49.8%), from €2.0m to €1.0m
of which Trade receivables: -€726,275
- Trade debts -€737,670
down €737,670 (-59.1%), from €1.2m to €509,923
- Short-term financial debts -€230,573
down €230,573 (-64.4%), from €358,105 to €127,532
- Gross operating margin -€30,706
down €30,706 (-8.2%), from €375,236 to €344,530
- Taxes -€6,703
down €6,703 (-7.4%), from €90,437 to €83,734
- Financial income +€5,860
up €5,860 (+55.3%), from €10,596 to €16,455
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,014,558 | €1,010,387 | -€1.0m | -49.8% |
| Current assets | 29/58 | €2,014,558 | €1,010,387 | -€1.0m | -49.8% |
| Amounts receivable within one year | 40/41 | €2,014,558 | €1,010,387 | -€1.0m | -49.8% |
| Trade receivables | 40 | €1,286,315 | €560,040 | -€726,275 | -56.5% |
| Other amounts receivable | 41 | €728,243 | €450,348 | -€277,895 | -38.2% |
| Total equity and liabilities | 10/49 | €2,014,558 | €1,010,387 | -€1.0m | -49.8% |
| Equity | 10/15 | €114,077 | €110,000 | -€4,077 | -3.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,077 | - | -€4,077 | |
| Amounts payable | 17/49 | €1,900,481 | €900,387 | -€1.0m | -52.6% |
| Amounts payable within one year | 42/48 | €1,900,481 | €900,387 | -€1.0m | -52.6% |
| Financial debts | 43 | €358,105 | €127,532 | -€230,573 | -64.4% |
| Other loans | 439 | €358,105 | €127,532 | -€230,573 | -64.4% |
| Trade debts | 44 | €1,247,593 | €509,923 | -€737,670 | -59.1% |
| Suppliers | 440/4 | €1,247,593 | €509,923 | -€737,670 | -59.1% |
| Taxes, remuneration and social security | 45 | €24,783 | €7,676 | -€17,107 | -69.0% |
| Taxes | 450/3 | €24,783 | €7,676 | -€17,107 | -69.0% |
| Other amounts payable | 47/48 | €270,000 | €255,257 | -€14,743 | -5.5% |
| Other operating charges | 640/8 | €1,560 | €319 | -€1,241 | -79.6% |
| Gross operating margin | 9900 | €375,236 | €344,530 | -€30,706 | -8.2% |
| Operating profit (loss) | 9901 | €373,676 | €344,211 | -€29,465 | -7.9% |
| Financial income | 75/76B | €10,596 | €16,455 | +€5,860 | +55.3% |
| Recurring financial income | 75 | €10,596 | €16,455 | +€5,860 | +55.3% |
| Financial charges | 65/66B | €22,523 | €25,753 | +€3,230 | +14.3% |
| Recurring financial charges | 65 | €22,523 | €25,753 | +€3,230 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €361,749 | €334,914 | -€26,835 | -7.4% |
| Income taxes | 67/77 | €90,437 | €83,734 | -€6,703 | -7.4% |
| Profit (loss) for the period | 9904 | €271,312 | €251,179 | -€20,132 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €271,312 | €251,179 | -€20,132 | -7.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.