PEKA: 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.
PEKA
Largest movements
- Tangible fixed assets -€164,542
down €164,542 (-6.0%), from €2.7m to €2.6m
of which Land and buildings: -€149,659
- Cash +€69,448
up €69,448 (+138.6%), from €50,102 to €119,550
mainly Depreciation (+€164,542) and Net result for the year (+€52,107)
- Debts after one year -€177,473
no longer reported in 2025 (was €177,473)
of which Financial debts: -€148,610
- Profit (loss) carried forward +€44,334
up €44,334 (+4.0%), from €1.1m to €1.2m
- Other debts +€36,731
up €36,731 (+12.6%), from €291,805 to €328,536
- Gross operating margin +€23,236
up €23,236 (+9.4%), from €246,057 to €269,293
- Taxes -€12,899
down €12,899 (-27.3%), from €47,169 to €34,271
- Financial charges -€5,719
down €5,719 (-24.1%), from €23,716 to €17,997
- Other operating charges -€3,025
down €3,025 (-10.0%), from €30,178 to €27,153
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
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 | €2,806,939 | €2,701,845 | -€105,094 | -3.7% |
| Fixed assets | 21/28 | €2,746,837 | €2,582,295 | -€164,542 | -6.0% |
| Tangible fixed assets | 22/27 | €2,746,837 | €2,582,295 | -€164,542 | -6.0% |
| Land and buildings | 22 | €2,671,306 | €2,521,647 | -€149,659 | -5.6% |
| Furniture and vehicles | 24 | €75,531 | €60,648 | -€14,883 | -19.7% |
| Current assets | 29/58 | €60,102 | €119,550 | +€59,448 | +98.9% |
| Cash at bank and in hand | 54/58 | €50,102 | €119,550 | +€69,448 | +138.6% |
| Deferred charges and accrued income | 490/1 | €10,000 | - | -€10,000 | |
| Total equity and liabilities | 10/49 | €2,806,939 | €2,701,845 | -€105,094 | -3.7% |
| Equity | 10/15 | €1,939,958 | €1,992,064 | +€52,107 | +2.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €763,707 | €771,479 | +€7,772 | +1.0% |
| Non-distributable reserves | 130/1 | €6,200 | €196,200 | +€190,000 | +3064.5% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Other | 1319 | - | €190,000 | +€190,000 | |
| Tax-exempt reserves | 132 | €611,615 | €559,388 | -€52,228 | -8.5% |
| Distributable reserves | 133 | €145,892 | €15,892 | -€130,000 | -89.1% |
| Profit (loss) carried forward | 14 | €1,114,251 | €1,158,585 | +€44,334 | +4.0% |
| Provisions and deferred taxes | 16 | €290,253 | €263,477 | -€26,776 | -9.2% |
| Deferred taxes | 168 | €290,253 | €263,477 | -€26,776 | -9.2% |
| Amounts payable | 17/49 | €576,729 | €446,304 | -€130,425 | -22.6% |
| Amounts payable after more than one year | 17 | €177,473 | - | -€177,473 | |
| Financial debts | 170/4 | €148,610 | - | -€148,610 | |
| Other amounts payable | 178/9 | €28,862 | - | -€28,862 | |
| Amounts payable within one year | 42/48 | €399,256 | €446,304 | +€47,048 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €107,451 | €117,767 | +€10,317 | +9.6% |
| Other amounts payable | 47/48 | €291,805 | €328,536 | +€36,731 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164,542 | €164,542 | = | 0.0% |
| Other operating charges | 640/8 | €30,178 | €27,153 | -€3,025 | -10.0% |
| Gross operating margin | 9900 | €246,057 | €269,293 | +€23,236 | +9.4% |
| Operating profit (loss) | 9901 | €51,338 | €77,598 | +€26,260 | +51.2% |
| Financial charges | 65/66B | €23,716 | €17,997 | -€5,719 | -24.1% |
| Recurring financial charges | 65 | €23,716 | €17,997 | -€5,719 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €27,622 | €59,602 | +€31,979 | +115.8% |
| Transfer from deferred taxes | 780 | €26,776 | €26,776 | = | 0.0% |
| Income taxes | 67/77 | €47,169 | €34,271 | -€12,899 | -27.3% |
| Profit (loss) for the period | 9904 | €7,228 | €52,107 | +€44,878 | +620.9% |
| Transfer from tax-exempt reserves | 789 | €52,228 | €52,228 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €59,456 | €104,334 | +€44,878 | +75.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.