PEKARO CONSTRUCT: 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.
PEKARO CONSTRUCT
Largest movements
- Tangible fixed assets +€22,032
new in 2025: €22,032
- Receivables within one year -€17,568
down €17,568 (-26.5%), from €66,275 to €48,707
of which Trade receivables: -€17,932
- Current portion of long-term debt +€13,985
new in 2025: €13,985
- Trade debts -€9,322
down €9,322 (-82.0%), from €11,368 to €2,046
- Debts after one year +€2,680
new in 2025: €2,680
- Other debts -€2,393
down €2,393 (-79.0%), from €3,029 to €636
- Tax, wage and social debts -€1,483
down €1,483 (-73.9%), from €2,007 to €524
- Depreciation +€3,936
up €3,936 (+445.6%), from €884 to €4,820
- Gross operating margin -€3,671
down €3,671 (-31.9%), from €11,497 to €7,826
- Taxes -€1,483
down €1,483 (-73.9%), from €2,007 to €524
- Financial charges +€1,114
up €1,114 (+354.0%), from €315 to €1,429
- Other operating charges -€560
down €560 (-89.7%), from €624 to €64
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 | €72,748 | €77,215 | +€4,467 | +6.1% |
| Fixed assets | 21/28 | - | €22,032 | +€22,032 | |
| Tangible fixed assets | 22/27 | - | €22,032 | +€22,032 | |
| Furniture and vehicles | 24 | - | €22,032 | +€22,032 | |
| Current assets | 29/58 | €72,748 | €55,183 | -€17,565 | -24.1% |
| Amounts receivable within one year | 40/41 | €66,275 | €48,707 | -€17,568 | -26.5% |
| Trade receivables | 40 | €65,688 | €47,756 | -€17,932 | -27.3% |
| Other amounts receivable | 41 | €587 | €951 | +€364 | +62.0% |
| Cash at bank and in hand | 54/58 | €5,975 | €6,024 | +€49 | +0.8% |
| Deferred charges and accrued income | 490/1 | €497 | €452 | -€45 | -9.1% |
| Total equity and liabilities | 10/49 | €72,748 | €77,215 | +€4,467 | +6.1% |
| Equity | 10/15 | €56,345 | €57,344 | +€999 | +1.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | - | €1,000 | +€1,000 | |
| Other | 1109/19 | - | €1,000 | +€1,000 | |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,245 | €56,244 | +€999 | +1.8% |
| Amounts payable | 17/49 | €16,403 | €19,871 | +€3,468 | +21.1% |
| Amounts payable after more than one year | 17 | - | €2,680 | +€2,680 | |
| Financial debts | 170/4 | - | €2,680 | +€2,680 | |
| Amounts payable within one year | 42/48 | €16,403 | €17,191 | +€788 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | - | €13,985 | +€13,985 | |
| Trade debts | 44 | €11,368 | €2,046 | -€9,322 | -82.0% |
| Suppliers | 440/4 | €11,368 | €2,046 | -€9,322 | -82.0% |
| Taxes, remuneration and social security | 45 | €2,007 | €524 | -€1,483 | -73.9% |
| Taxes | 450/3 | €2,007 | €524 | -€1,483 | -73.9% |
| Other amounts payable | 47/48 | €3,029 | €636 | -€2,393 | -79.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €884 | €4,820 | +€3,936 | +445.6% |
| Other operating charges | 640/8 | €624 | €64 | -€560 | -89.7% |
| Gross operating margin | 9900 | €11,497 | €7,826 | -€3,671 | -31.9% |
| Operating profit (loss) | 9901 | €9,990 | €2,942 | -€7,048 | -70.6% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €315 | €1,429 | +€1,114 | +354.0% |
| Recurring financial charges | 65 | €315 | €1,429 | +€1,114 | +354.0% |
| Profit (loss) for the period before taxes | 9903 | €9,675 | €1,523 | -€8,152 | -84.3% |
| Income taxes | 67/77 | €2,007 | €524 | -€1,483 | -73.9% |
| Profit (loss) for the period | 9904 | €7,669 | €999 | -€6,670 | -87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,669 | €999 | -€6,670 | -87.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.