Pekyla: 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.
Pekyla
Largest movements
- Cash +€23,978
up €23,978 (+151%), from €15,858 to €39,836
mainly Net result for the year (+€38,542) and Tax, wage and social debts (+€8,745)
- Receivables within one year +€18,701
up €18,701 (+281%), from €6,655 to €25,356
of which Other amounts receivable: +€17,491
- Tangible fixed assets +€4,244
new in 2025: €4,244
- Reserves +€38,542
up €38,542 (+360%), from €10,695 to €49,236
- Tax, wage and social debts +€8,745
up €8,745 (+103%), from €8,455 to €17,200
- Gross operating margin +€36,087
up €36,087 (+260%), from €13,892 to €49,979
- Taxes +€7,139
up €7,139 (+228%), from €3,126 to €10,265
- Depreciation +€1,026
new in 2025: €1,026
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 | €22,513 | €69,436 | +€46,923 | +208% |
| Fixed assets | 21/28 | - | €4,244 | +€4,244 | |
| Tangible fixed assets | 22/27 | - | €4,244 | +€4,244 | |
| Furniture and vehicles | 24 | - | €4,244 | +€4,244 | |
| Current assets | 29/58 | €22,513 | €65,192 | +€42,679 | +190% |
| Amounts receivable within one year | 40/41 | €6,655 | €25,356 | +€18,701 | +281% |
| Trade receivables | 40 | €6,655 | €7,865 | +€1,210 | +18.2% |
| Other amounts receivable | 41 | - | €17,491 | +€17,491 | |
| Cash at bank and in hand | 54/58 | €15,858 | €39,836 | +€23,978 | +151% |
| Total equity and liabilities | 10/49 | €22,513 | €69,436 | +€46,923 | +208% |
| Equity | 10/15 | €13,695 | €52,236 | +€38,542 | +281% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,695 | €49,236 | +€38,542 | +360% |
| Distributable reserves | 133 | €10,695 | €49,236 | +€38,542 | +360% |
| Amounts payable | 17/49 | €8,818 | €17,200 | +€8,382 | +95.1% |
| Amounts payable within one year | 42/48 | €8,818 | €17,200 | +€8,382 | +95.1% |
| Trade debts | 44 | €363 | €0 | -€363 | -100% |
| Suppliers | 440/4 | €363 | €0 | -€363 | -100% |
| Taxes, remuneration and social security | 45 | €8,455 | €17,200 | +€8,745 | +103% |
| Taxes | 450/3 | €8,455 | €17,200 | +€8,745 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,026 | +€1,026 | |
| Other operating charges | 640/8 | - | €75 | +€75 | |
| Gross operating margin | 9900 | €13,892 | €49,979 | +€36,087 | +260% |
| Operating profit (loss) | 9901 | €13,892 | €48,879 | +€34,986 | +252% |
| Financial charges | 65/66B | €72 | €72 | = | 0.0% |
| Recurring financial charges | 65 | €72 | €72 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €13,820 | €48,807 | +€34,986 | +253% |
| Income taxes | 67/77 | €3,126 | €10,265 | +€7,139 | +228% |
| Profit (loss) for the period | 9904 | €10,695 | €38,542 | +€27,847 | +260% |
| Profit (loss) for the period to be appropriated | 9905 | €10,695 | €38,542 | +€27,847 | +260% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.