PEKUS Raphaël: 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.
PEKUS Raphaël
Largest movements
- Cash +€26,014
up €26,014 (+33.0%), from €78,917 to €104,931
mainly Other debts (+€59,306) and Depreciation (+€24,321)
- Receivables within one year +€19,464
up €19,464 (+59.9%), from €32,503 to €51,967
of which Trade receivables: +€18,258
- Tangible fixed assets -€15,964
down €15,964 (-18.3%), from €87,112 to €71,148
of which Furniture and vehicles: -€9,629
- Other debts +€59,306
up €59,306 (+7,413%), from €800 to €60,106
- Profit (loss) carried forward -€58,824
down €58,824 (-75.3%), from €78,119 to €19,295
- Reserves +€20,731
up €20,731 (+37.4%), from €55,500 to €76,231
- Trade debts +€17,605
up €17,605 (+360%), from €4,895 to €22,499
- Debts after one year -€9,382
down €9,382 (-30.1%), from €31,130 to €21,748
- Gross operating margin +€30,157
up €30,157 (+116%), from €26,039 to €56,196
- Taxes +€7,091
up €7,091 (+550%), from €1,289 to €8,380
- Depreciation +€4,486
up €4,486 (+22.6%), from €19,835 to €24,321
- Other operating charges -€640
down €640 (-45.7%), from €1,402 to €762
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 | €200,466 | €229,721 | +€29,255 | +14.6% |
| Fixed assets | 21/28 | €87,292 | €71,328 | -€15,964 | -18.3% |
| Tangible fixed assets | 22/27 | €87,112 | €71,148 | -€15,964 | -18.3% |
| Plant, machinery and equipment | 23 | €9,198 | €12,328 | +€3,130 | +34.0% |
| Furniture and vehicles | 24 | €38,009 | €28,380 | -€9,629 | -25.3% |
| Leasing and similar rights | 25 | €39,906 | €30,440 | -€9,466 | -23.7% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €113,174 | €158,393 | +€45,219 | +40.0% |
| Amounts receivable within one year | 40/41 | €32,503 | €51,967 | +€19,464 | +59.9% |
| Trade receivables | 40 | €24,455 | €42,712 | +€18,258 | +74.7% |
| Other amounts receivable | 41 | €8,049 | €9,255 | +€1,206 | +15.0% |
| Cash at bank and in hand | 54/58 | €78,917 | €104,931 | +€26,014 | +33.0% |
| Deferred charges and accrued income | 490/1 | €1,753 | €1,495 | -€259 | -14.7% |
| Total equity and liabilities | 10/49 | €200,466 | €229,721 | +€29,255 | +14.6% |
| Equity | 10/15 | €147,879 | €115,986 | -€31,893 | -21.6% |
| Contributions | 10/11 | €14,260 | €20,460 | +€6,200 | +43.5% |
| Reserves | 13 | €55,500 | €76,231 | +€20,731 | +37.4% |
| Distributable reserves | 133 | €55,500 | €76,231 | +€20,731 | +37.4% |
| Profit (loss) carried forward | 14 | €78,119 | €19,295 | -€58,824 | -75.3% |
| Amounts payable | 17/49 | €52,588 | €113,736 | +€61,148 | +116% |
| Amounts payable after more than one year | 17 | €31,130 | €21,748 | -€9,382 | -30.1% |
| Financial debts | 170/4 | €31,130 | €21,748 | -€9,382 | -30.1% |
| Amounts payable within one year | 42/48 | €21,458 | €91,987 | +€70,530 | +329% |
| Current portion of amounts payable after more than one year | 42 | €13,056 | €9,382 | -€3,674 | -28.1% |
| Trade debts | 44 | €4,895 | €22,499 | +€17,605 | +360% |
| Suppliers | 440/4 | €4,895 | €22,499 | +€17,605 | +360% |
| Taxes, remuneration and social security | 45 | €2,707 | - | -€2,707 | |
| Taxes | 450/3 | €2,707 | - | -€2,707 | |
| Other amounts payable | 47/48 | €800 | €60,106 | +€59,306 | +7,413% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,835 | €24,321 | +€4,486 | +22.6% |
| Other operating charges | 640/8 | €1,402 | €762 | -€640 | -45.7% |
| Gross operating margin | 9900 | €26,039 | €56,196 | +€30,157 | +116% |
| Operating profit (loss) | 9901 | €4,802 | €31,113 | +€26,312 | +548% |
| Financial income | 75/76B | €110 | €151 | +€41 | +36.8% |
| Recurring financial income | 75 | €110 | €151 | +€41 | +36.8% |
| Financial charges | 65/66B | €2,204 | €2,154 | -€51 | -2.3% |
| Recurring financial charges | 65 | €2,204 | €2,154 | -€51 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €2,708 | €29,111 | +€26,403 | +975% |
| Income taxes | 67/77 | €1,289 | €8,380 | +€7,091 | +550% |
| Profit (loss) for the period | 9904 | €1,419 | €20,731 | +€19,312 | +1,361% |
| Profit (loss) for the period to be appropriated | 9905 | €1,419 | €20,731 | +€19,312 | +1,361% |
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.