PeKyuliar: 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.
PeKyuliar
Largest movements
- Cash -€7,083
down €7,083 (-50.2%), from €14,117 to €7,034
mainly Contributions, distributions and other (-€46,000) and Investment in fixed assets (net) (-€4,836)
- Receivables within one year +€4,795
up €4,795 (+19.1%), from €25,102 to €29,897
of which Other amounts receivable: +€5,184
- Tangible fixed assets +€3,085
up €3,085 (+83.3%), from €3,703 to €6,788
of which Plant, machinery and equipment: +€3,647
- Deferred charges and accrued income +€625
up €625 (+81.7%), from €765 to €1,389
- Reserves -€22,535
down €22,535 (-96.4%), from €23,374 to €838
- Other debts +€20,503
up €20,503 (+821%), from €2,497 to €23,000
- Tax, wage and social debts +€1,817
up €1,817 (+12.4%), from €14,663 to €16,480
- Trade debts +€1,637
up €1,637 (+76.0%), from €2,153 to €3,790
- Gross operating margin +€757
up €757 (+2.3%), from €33,518 to €34,276
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 | €43,687 | €45,109 | +€1,422 | +3.3% |
| Fixed assets | 21/28 | €3,703 | €6,788 | +€3,085 | +83.3% |
| Tangible fixed assets | 22/27 | €3,703 | €6,788 | +€3,085 | +83.3% |
| Plant, machinery and equipment | 23 | €1,362 | €5,009 | +€3,647 | +268% |
| Furniture and vehicles | 24 | €2,341 | €1,779 | -€562 | -24.0% |
| Current assets | 29/58 | €39,984 | €38,321 | -€1,663 | -4.2% |
| Amounts receivable within one year | 40/41 | €25,102 | €29,897 | +€4,795 | +19.1% |
| Trade receivables | 40 | €25,102 | €24,713 | -€388 | -1.5% |
| Other amounts receivable | 41 | - | €5,184 | +€5,184 | |
| Cash at bank and in hand | 54/58 | €14,117 | €7,034 | -€7,083 | -50.2% |
| Deferred charges and accrued income | 490/1 | €765 | €1,389 | +€625 | +81.7% |
| Total equity and liabilities | 10/49 | €43,687 | €45,109 | +€1,422 | +3.3% |
| Equity | 10/15 | €24,374 | €1,838 | -€22,535 | -92.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €23,374 | €838 | -€22,535 | -96.4% |
| Distributable reserves | 133 | €23,374 | €838 | -€22,535 | -96.4% |
| Amounts payable | 17/49 | €19,313 | €43,271 | +€23,957 | +124% |
| Amounts payable within one year | 42/48 | €19,313 | €43,271 | +€23,957 | +124% |
| Trade debts | 44 | €2,153 | €3,790 | +€1,637 | +76.0% |
| Suppliers | 440/4 | €2,153 | €3,790 | +€1,637 | +76.0% |
| Taxes, remuneration and social security | 45 | €14,663 | €16,480 | +€1,817 | +12.4% |
| Taxes | 450/3 | €14,663 | €16,480 | +€1,817 | +12.4% |
| Other amounts payable | 47/48 | €2,497 | €23,000 | +€20,503 | +821% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,418 | €1,750 | +€333 | +23.5% |
| Other operating charges | 640/8 | €1,100 | €1,040 | -€60 | -5.5% |
| Gross operating margin | 9900 | €33,518 | €34,276 | +€757 | +2.3% |
| Operating profit (loss) | 9901 | €31,000 | €31,485 | +€485 | +1.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -57.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -57.0% |
| Financial charges | 65/66B | €1,173 | €1,289 | +€116 | +9.9% |
| Recurring financial charges | 65 | €1,173 | €1,289 | +€116 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €29,828 | €30,197 | +€368 | +1.2% |
| Income taxes | 67/77 | €6,685 | €6,732 | +€47 | +0.7% |
| Profit (loss) for the period | 9904 | €23,143 | €23,465 | +€321 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,143 | €23,465 | +€321 | +1.4% |
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 15 October 2026 via checked.be.