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 -€65,115
down €65,115 (-2.6%), from €2.6m to €2.5m
of which Land and buildings: -€62,602
- Other debts -€62,567
down €62,567 (-9.3%), from €670,637 to €608,069
- Accrued charges and deferred income +€33,933
up €33,933 (+19.6%), from €172,849 to €206,782
- Gross operating margin +€24,163
up €24,163 (+21.8%), from €110,863 to €135,026
- Other operating charges +€14,017
up €14,017 (+530.2%), from €2,644 to €16,661
- Write-downs +€2,669
new in 2024: €2,669
- Financial charges +€2,184
up €2,184 (+6.3%), from €34,862 to €37,045
of which Non-recurring financial charges: +€3,069
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 | €2,612,540 | €2,563,588 | -€48,952 | -1.9% |
| Fixed assets | 21/28 | €2,553,416 | €2,488,302 | -€65,115 | -2.6% |
| Tangible fixed assets | 22/27 | €2,553,416 | €2,488,302 | -€65,115 | -2.6% |
| Land and buildings | 22 | €1,731,626 | €1,669,024 | -€62,602 | -3.6% |
| Plant, machinery and equipment | 23 | €8,797 | €6,284 | -€2,513 | -28.6% |
| Other tangible fixed assets | 26 | €812,994 | €812,994 | = | 0.0% |
| Current assets | 29/58 | €59,124 | €75,286 | +€16,162 | +27.3% |
| Amounts receivable within one year | 40/41 | €10,967 | €10,701 | -€266 | -2.4% |
| Trade receivables | 40 | €8,237 | €3,279 | -€4,959 | -60.2% |
| Other amounts receivable | 41 | €2,729 | €7,422 | +€4,693 | +171.9% |
| Cash at bank and in hand | 54/58 | €45,324 | €62,049 | +€16,725 | +36.9% |
| Deferred charges and accrued income | 490/1 | €2,833 | €2,536 | -€297 | -10.5% |
| Total equity and liabilities | 10/49 | €2,612,540 | €2,563,588 | -€48,952 | -1.9% |
| Equity | 10/15 | €1,255,485 | €1,264,714 | +€9,229 | +0.7% |
| Contributions | 10/11 | €689,850 | €689,850 | = | 0.0% |
| Capital | 10 | €689,850 | €689,850 | = | 0.0% |
| Issued capital | 100 | €689,850 | €689,850 | = | 0.0% |
| Revaluation surpluses | 12 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €365,635 | €374,864 | +€9,229 | +2.5% |
| Non-distributable reserves | 130/1 | €68,985 | €68,985 | = | 0.0% |
| Legal reserve | 130 | €68,985 | €68,985 | = | 0.0% |
| Distributable reserves | 133 | €296,650 | €305,879 | +€9,229 | +3.1% |
| Amounts payable | 17/49 | €1,357,056 | €1,298,874 | -€58,182 | -4.3% |
| Amounts payable after more than one year | 17 | €440,000 | €440,000 | = | 0.0% |
| Financial debts | 170/4 | €440,000 | €440,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €744,207 | €652,092 | -€92,115 | -12.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €65,144 | €41,437 | -€23,707 | -36.4% |
| Suppliers | 440/4 | €65,144 | €41,437 | -€23,707 | -36.4% |
| Taxes, remuneration and social security | 45 | €8,426 | €2,586 | -€5,840 | -69.3% |
| Taxes | 450/3 | €8,426 | €2,586 | -€5,840 | -69.3% |
| Other amounts payable | 47/48 | €670,637 | €608,069 | -€62,567 | -9.3% |
| Accrued charges and deferred income | 492/3 | €172,849 | €206,782 | +€33,933 | +19.6% |
| Non-recurring operating income | 76A | €600 | €4,566 | +€3,966 | +661.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,115 | €65,115 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,669 | +€2,669 | |
| Other operating charges | 640/8 | €2,644 | €16,661 | +€14,017 | +530.2% |
| Gross operating margin | 9900 | €110,863 | €135,026 | +€24,163 | +21.8% |
| Operating profit (loss) | 9901 | €43,105 | €50,582 | +€7,477 | +17.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €34,862 | €37,045 | +€2,184 | +6.3% |
| Recurring financial charges | 65 | €34,862 | €33,977 | -€885 | -2.5% |
| Non-recurring financial charges | 66B | - | €3,069 | +€3,069 | |
| Profit (loss) for the period before taxes | 9903 | €8,243 | €13,536 | +€5,293 | +64.2% |
| Income taxes | 67/77 | €4,380 | €4,307 | -€72 | -1.7% |
| Profit (loss) for the period | 9904 | €3,864 | €9,229 | +€5,366 | +138.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,864 | €9,229 | +€5,366 | +138.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.