Pela Productions: what changed
Two fiscal 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.
Pela Productions
Largest movements
- Receivables within one year +€19,320
up €19,320 (+2117.0%), from €913 to €20,233
of which Other amounts receivable: +€14,839
- Tangible fixed assets +€13,604
up €13,604 (+98.7%), from €13,778 to €27,381
of which Plant, machinery and equipment: +€24,986
- Cash +€1,086
up €1,086 (+62.3%), from €1,743 to €2,829
mainly Net result for the year (+€24,246) and Tax, wage and social debts (+€9,856)
- Reserves +€23,160
up €23,160 (+289.7%), from €7,995 to €31,154
of which Distributable reserves: +€23,160
- Tax, wage and social debts +€9,856
up €9,856 (+481.8%), from €2,046 to €11,902
of which Taxes: +€9,097
- Profit (loss) carried forward +€1,086
up €1,086, from -€1,086 to €0
- Other debts -€1,003
down €1,003 (-100.0%), from €1,003 to €0
- Trade debts +€744
up €744 (+166.7%), from €446 to €1,190
- Gross operating margin +€58,683
up €58,683, from -€17,423 to €41,260
- Taxes +€10,961
up €10,961 (+6227.8%), from €176 to €11,137
- Staff costs +€3,794
new in 2025: €3,794
- Depreciation -€3,731
down €3,731 (-91.7%), from €4,070 to €340
- Other operating charges +€743
up €743 (+84.0%), from €884 to €1,628
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.
Cash bridge derived
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 | €16,601 | €50,443 | +€33,842 | +203.9% |
| Fixed assets | 21/28 | €13,946 | €27,381 | +€13,436 | +96.3% |
| Tangible fixed assets | 22/27 | €13,778 | €27,381 | +€13,604 | +98.7% |
| Plant, machinery and equipment | 23 | - | €24,986 | +€24,986 | |
| Furniture and vehicles | 24 | €875 | €2,395 | +€1,520 | +173.6% |
| Other tangible fixed assets | 26 | €12,902 | €0 | -€12,902 | -100.0% |
| Financial fixed assets | 28 | €168 | €0 | -€168 | -100.0% |
| Current assets | 29/58 | €2,655 | €23,062 | +€20,406 | +768.5% |
| Amounts receivable within one year | 40/41 | €913 | €20,233 | +€19,320 | +2117.0% |
| Trade receivables | 40 | - | €4,481 | +€4,481 | |
| Other amounts receivable | 41 | €913 | €15,752 | +€14,839 | +1626.0% |
| Cash at bank and in hand | 54/58 | €1,743 | €2,829 | +€1,086 | +62.3% |
| Total equity and liabilities | 10/49 | €16,601 | €50,443 | +€33,842 | +203.9% |
| Equity | 10/15 | €13,106 | €37,352 | +€24,246 | +185.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €7,995 | €31,154 | +€23,160 | +289.7% |
| Tax-exempt reserves | 132 | €6,135 | €6,135 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €25,019 | +€23,160 | +1245.7% |
| Profit (loss) carried forward | 14 | -€1,086 | €0 | +€1,086 | |
| Amounts payable | 17/49 | €3,495 | €13,091 | +€9,596 | +274.5% |
| Amounts payable within one year | 42/48 | €3,495 | €13,091 | +€9,596 | +274.5% |
| Trade debts | 44 | €446 | €1,190 | +€744 | +166.7% |
| Suppliers | 440/4 | €446 | €1,190 | +€744 | +166.7% |
| Taxes, remuneration and social security | 45 | €2,046 | €11,902 | +€9,856 | +481.8% |
| Taxes | 450/3 | €2,046 | €11,143 | +€9,097 | +444.7% |
| Remuneration and social security | 454/9 | - | €759 | +€759 | |
| Other amounts payable | 47/48 | €1,003 | €0 | -€1,003 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €3,794 | +€3,794 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,070 | €340 | -€3,731 | -91.7% |
| Other operating charges | 640/8 | €884 | €1,628 | +€743 | +84.0% |
| Gross operating margin | 9900 | -€17,423 | €41,260 | +€58,683 | |
| Operating profit (loss) | 9901 | -€22,378 | €35,499 | +€57,877 | |
| Financial income | 75/76B | - | €229 | +€229 | |
| Recurring financial income | 75 | - | €229 | +€229 | |
| Financial charges | 65/66B | €204 | €345 | +€141 | +69.2% |
| Recurring financial charges | 65 | €204 | €345 | +€141 | +69.2% |
| Profit (loss) for the period before taxes | 9903 | -€22,583 | €35,383 | +€57,965 | |
| Income taxes | 67/77 | €176 | €11,137 | +€10,961 | +6227.8% |
| Profit (loss) for the period | 9904 | -€22,759 | €24,246 | +€47,004 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,759 | €24,246 | +€47,004 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.