PEKASTYA: 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.
PEKASTYA
Largest movements
- Stocks and contracts -€56,445
no longer reported in 2025 (was €56,445)
- Tangible fixed assets -€22,916
down €22,916 (-11.5%), from €200,082 to €177,166
of which Plant, machinery and equipment: -€18,229
- Profit (loss) carried forward -€25,440
down €25,440 (-18.8%), from -€135,355 to -€160,795
- Debts after one year -€21,217
down €21,217 (-10.1%), from €209,980 to €188,763
- Short-term financial debts -€16,944
no longer reported in 2025 (was €16,944)
- Trade debts -€8,462
down €8,462 (-44.3%), from €19,096 to €10,634
- Tax, wage and social debts -€6,110
no longer reported in 2025 (was €6,110)
- Gross operating margin -€66,612
down €66,612, from €32,692 to -€33,920
- Financial income +€57,862
up €57,862 (+15,019%), from €385 to €58,247
of which Non-recurring financial income: +€58,036
- Depreciation -€33,829
down €33,829 (-87.8%), from €38,516 to €4,687
- Staff costs -€20,757
down €20,757 (-53.7%), from €38,645 to €17,888
- Financial charges +€14,943
up €14,943 (+167%), from €8,955 to €23,899
of which Non-recurring financial charges: +€18,229
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.
Derived cash bridge
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 | €257,132 | €178,384 | -€78,747 | -30.6% |
| Fixed assets | 21/28 | €200,082 | €177,166 | -€22,916 | -11.5% |
| Tangible fixed assets | 22/27 | €200,082 | €177,166 | -€22,916 | -11.5% |
| Land and buildings | 22 | €181,853 | €177,166 | -€4,687 | -2.6% |
| Plant, machinery and equipment | 23 | €18,229 | - | -€18,229 | |
| Current assets | 29/58 | €57,050 | €1,219 | -€55,831 | -97.9% |
| Stocks and contracts in progress | 3 | €56,445 | - | -€56,445 | |
| Stocks | 30/36 | €56,445 | - | -€56,445 | |
| Amounts receivable within one year | 40/41 | - | €47 | +€47 | |
| Other amounts receivable | 41 | - | €47 | +€47 | |
| Current investments | 50/53 | €458 | - | -€458 | |
| Cash at bank and in hand | 54/58 | - | €1,171 | +€1,171 | |
| Deferred charges and accrued income | 490/1 | €146 | - | -€146 | |
| Total equity and liabilities | 10/49 | €257,132 | €178,384 | -€78,747 | -30.6% |
| Equity | 10/15 | -€128,274 | -€153,714 | -€25,440 | -19.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €883 | €883 | = | 0.0% |
| Non-distributable reserves | 130/1 | €883 | €883 | = | 0.0% |
| Legal reserve | 130 | €883 | €883 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€135,355 | -€160,795 | -€25,440 | -18.8% |
| Amounts payable | 17/49 | €385,406 | €332,099 | -€53,307 | -13.8% |
| Amounts payable after more than one year | 17 | €209,980 | €188,763 | -€21,217 | -10.1% |
| Financial debts | 170/4 | €209,980 | €188,763 | -€21,217 | -10.1% |
| Amounts payable within one year | 42/48 | €175,426 | €143,336 | -€32,090 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €20,692 | €21,217 | +€525 | +2.5% |
| Financial debts | 43 | €16,944 | - | -€16,944 | |
| Credit institutions | 430/8 | €16,944 | - | -€16,944 | |
| Trade debts | 44 | €19,096 | €10,634 | -€8,462 | -44.3% |
| Suppliers | 440/4 | €19,096 | €10,634 | -€8,462 | -44.3% |
| Taxes, remuneration and social security | 45 | €6,110 | - | -€6,110 | |
| Taxes | 450/3 | €6,110 | - | -€6,110 | |
| Other amounts payable | 47/48 | €112,585 | €111,485 | -€1,100 | -1.0% |
| Remuneration, social security and pensions | 62 | €38,645 | €17,888 | -€20,757 | -53.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,516 | €4,687 | -€33,829 | -87.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,325 | - | +€1,325 | |
| Other operating charges | 640/8 | €1,177 | €3,080 | +€1,902 | +162% |
| Gross operating margin | 9900 | €32,692 | -€33,920 | -€66,612 | |
| Operating profit (loss) | 9901 | -€44,322 | -€59,575 | -€15,253 | -34.4% |
| Financial income | 75/76B | €385 | €58,247 | +€57,862 | +15,019% |
| Recurring financial income | 75 | €385 | €211 | -€174 | -45.2% |
| Non-recurring financial income | 76B | - | €58,036 | +€58,036 | |
| Financial charges | 65/66B | €8,955 | €23,899 | +€14,943 | +167% |
| Recurring financial charges | 65 | €8,955 | €5,669 | -€3,286 | -36.7% |
| Non-recurring financial charges | 66B | - | €18,229 | +€18,229 | |
| Profit (loss) for the period before taxes | 9903 | -€52,892 | -€25,227 | +€27,665 | +52.3% |
| Income taxes | 67/77 | - | €214 | +€214 | |
| Profit (loss) for the period | 9904 | -€52,892 | -€25,440 | +€27,452 | +51.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,892 | -€25,440 | +€27,452 | +51.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.