PEKRI: 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.
PEKRI
Largest movements
- Tangible fixed assets -€9,058
down €9,058 (-7.2%), from €125,423 to €116,365
of which Land and buildings: -€10,625
- Deferred charges and accrued income -€2,796
down €2,796 (-100%), from €2,796 to €0
- Other debts -€22,787
down €22,787 (-11.0%), from €206,744 to €183,957
- Profit (loss) carried forward +€22,575
up €22,575 (+5.0%), from -€452,425 to -€429,850
- Revaluation surpluses -€10,625
down €10,625 (-9.7%), from €109,541 to €98,916
- Reserves +€10,625
up €10,625, from €0 to €10,625
of which Distributable reserves: +€10,625
- Trade debts -€10,097
down €10,097 (-44.2%), from €22,830 to €12,732
- Gross operating margin +€65,613
up €65,613, from -€17,990 to €47,623
- Depreciation -€21,742
down €21,742 (-61.7%), from €35,234 to €13,492
- Financial charges -€2,178
down €2,178 (-31.3%), from €6,960 to €4,782
- Other operating charges +€1,580
up €1,580 (+30.4%), from €5,193 to €6,773
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 | €133,862 | €121,917 | -€11,945 | -8.9% |
| Fixed assets | 21/28 | €125,423 | €116,365 | -€9,058 | -7.2% |
| Tangible fixed assets | 22/27 | €125,423 | €116,365 | -€9,058 | -7.2% |
| Land and buildings | 22 | €123,125 | €112,500 | -€10,625 | -8.6% |
| Plant, machinery and equipment | 23 | €2,298 | €0 | -€2,298 | -100% |
| Furniture and vehicles | 24 | - | €3,865 | +€3,865 | |
| Current assets | 29/58 | €8,440 | €5,552 | -€2,888 | -34.2% |
| Amounts receivable within one year | 40/41 | €5,470 | €4,953 | -€517 | -9.4% |
| Trade receivables | 40 | €5,104 | €4,720 | -€384 | -7.5% |
| Other amounts receivable | 41 | €366 | €233 | -€133 | -36.3% |
| Cash at bank and in hand | 54/58 | €174 | €599 | +€425 | +244% |
| Deferred charges and accrued income | 490/1 | €2,796 | €0 | -€2,796 | -100% |
| Total equity and liabilities | 10/49 | €133,862 | €121,917 | -€11,945 | -8.9% |
| Equity | 10/15 | -€222,884 | -€200,309 | +€22,575 | +10.1% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Revaluation surpluses | 12 | €109,541 | €98,916 | -€10,625 | -9.7% |
| Reserves | 13 | €0 | €10,625 | +€10,625 | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €0 | €10,625 | +€10,625 | |
| Profit (loss) carried forward | 14 | -€452,425 | -€429,850 | +€22,575 | +5.0% |
| Amounts payable | 17/49 | €356,746 | €322,226 | -€34,520 | -9.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €356,746 | €322,226 | -€34,520 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €125,537 | €125,537 | = | 0.0% |
| Financial debts | 43 | €1,636 | €0 | -€1,636 | -100% |
| Credit institutions | 430/8 | €1,636 | €0 | -€1,636 | -100% |
| Trade debts | 44 | €22,830 | €12,732 | -€10,097 | -44.2% |
| Suppliers | 440/4 | €22,830 | €12,732 | -€10,097 | -44.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €206,744 | €183,957 | -€22,787 | -11.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €54,164 | +€54,164 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,234 | €13,492 | -€21,742 | -61.7% |
| Other operating charges | 640/8 | €5,193 | €6,773 | +€1,580 | +30.4% |
| Gross operating margin | 9900 | -€17,990 | €47,623 | +€65,613 | |
| Operating profit (loss) | 9901 | -€58,418 | €27,357 | +€85,776 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €6,960 | €4,782 | -€2,178 | -31.3% |
| Recurring financial charges | 65 | €6,960 | €4,782 | -€2,178 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | -€65,378 | €22,575 | +€87,953 | |
| Profit (loss) for the period | 9904 | -€65,378 | €22,575 | +€87,953 | |
| Profit (loss) for the period to be appropriated | 9905 | -€65,378 | €22,575 | +€87,953 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.