PEKSOY: 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.
PEKSOY
Largest movements
- Stocks and contracts +€35,175
up €35,175 (+14.4%), from €245,013 to €280,188
- Receivables within one year -€16,322
down €16,322 (-21.1%), from €77,261 to €60,939
- Tangible fixed assets -€7,980
down €7,980 (-25.7%), from €31,082 to €23,102
of which Furniture and vehicles: -€9,193
- Tax, wage and social debts +€17,769
up €17,769 (+52.6%), from €33,756 to €51,525
of which Remuneration and social security: +€11,961
- Debts after one year -€7,909
down €7,909 (-29.4%), from €26,897 to €18,988
- Staff costs +€13,186
up €13,186 (+11.6%), from €114,113 to €127,299
- Financial charges +€11,025
up €11,025 (+168%), from €6,547 to €17,572
- Taxes -€9,046
down €9,046, from €8,787 to -€259
- Other operating charges -€3,406
down €3,406 (-35.0%), from €9,740 to €6,334
- Gross operating margin +€2,440
up €2,440 (+1.5%), from €159,840 to €162,280
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.
Derived cash bridge
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 | €386,204 | €394,730 | +€8,526 | +2.2% |
| Fixed assets | 21/28 | €41,452 | €33,472 | -€7,980 | -19.3% |
| Intangible fixed assets | 21 | €10,010 | €10,010 | = | 0.0% |
| Tangible fixed assets | 22/27 | €31,082 | €23,102 | -€7,980 | -25.7% |
| Plant, machinery and equipment | 23 | €1,767 | €2,980 | +€1,213 | +68.7% |
| Furniture and vehicles | 24 | €29,315 | €20,122 | -€9,193 | -31.4% |
| Financial fixed assets | 28 | €360 | €360 | -€0 | 0.0% |
| Current assets | 29/58 | €344,752 | €361,259 | +€16,507 | +4.8% |
| Stocks and contracts in progress | 3 | €245,013 | €280,188 | +€35,175 | +14.4% |
| Stocks | 30/36 | €245,013 | €280,188 | +€35,175 | +14.4% |
| Amounts receivable within one year | 40/41 | €77,261 | €60,939 | -€16,322 | -21.1% |
| Other amounts receivable | 41 | €77,261 | €60,939 | -€16,322 | -21.1% |
| Cash at bank and in hand | 54/58 | €22,478 | €20,131 | -€2,347 | -10.4% |
| Total equity and liabilities | 10/49 | €386,204 | €394,730 | +€8,526 | +2.2% |
| Equity | 10/15 | €249,191 | €250,083 | +€892 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €230,591 | €231,483 | +€892 | +0.4% |
| Amounts payable | 17/49 | €137,013 | €144,647 | +€7,634 | +5.6% |
| Amounts payable after more than one year | 17 | €26,897 | €18,988 | -€7,909 | -29.4% |
| Financial debts | 170/4 | €26,897 | €18,988 | -€7,909 | -29.4% |
| Amounts payable within one year | 42/48 | €110,090 | €125,639 | +€15,549 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €15,713 | €16,017 | +€304 | +1.9% |
| Trade debts | 44 | €51,503 | €48,978 | -€2,525 | -4.9% |
| Suppliers | 440/4 | €51,503 | €48,978 | -€2,525 | -4.9% |
| Taxes, remuneration and social security | 45 | €33,756 | €51,525 | +€17,769 | +52.6% |
| Taxes | 450/3 | €2,888 | €8,696 | +€5,808 | +201% |
| Remuneration and social security | 454/9 | €30,868 | €42,829 | +€11,961 | +38.7% |
| Other amounts payable | 47/48 | €9,118 | €9,118 | +€0 | 0.0% |
| Accrued charges and deferred income | 492/3 | €26 | €20 | -€6 | -22.3% |
| Remuneration, social security and pensions | 62 | €114,113 | €127,299 | +€13,186 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,592 | €10,441 | +€1,849 | +21.5% |
| Other operating charges | 640/8 | €9,740 | €6,334 | -€3,406 | -35.0% |
| Gross operating margin | 9900 | €159,840 | €162,280 | +€2,440 | +1.5% |
| Operating profit (loss) | 9901 | €27,395 | €18,206 | -€9,189 | -33.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €6,547 | €17,572 | +€11,025 | +168% |
| Recurring financial charges | 65 | €6,547 | €17,572 | +€11,025 | +168% |
| Profit (loss) for the period before taxes | 9903 | €20,848 | €634 | -€20,214 | -97.0% |
| Income taxes | 67/77 | €8,787 | -€259 | -€9,046 | |
| Profit (loss) for the period | 9904 | €12,061 | €892 | -€11,169 | -92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,061 | €892 | -€11,169 | -92.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.