PELECRISPUS: 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.
PELECRISPUS
Largest movements
- Cash +€121,964
up €121,964 (+18.3%), from €667,057 to €789,021
mainly Other debts (+€383,441) and Net result for the year (+€135,480)
- Other debts +€383,441
up €383,441 (+1,165%), from €32,916 to €416,357
- Reserves -€288,820
down €288,820 (-34.1%), from €848,083 to €559,263
of which Distributable reserves: -€288,820
- Financial income -€8,691
down €8,691 (-55.6%), from €15,642 to €6,950
- Gross operating margin +€7,362
up €7,362 (+3.7%), from €200,114 to €207,476
- Financial charges +€4,850
up €4,850 (+131%), from €3,696 to €8,545
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 | €947,455 | €1,051,772 | +€104,316 | +11.0% |
| Fixed assets | 21/28 | €49,552 | €39,983 | -€9,569 | -19.3% |
| Tangible fixed assets | 22/27 | €49,552 | €39,983 | -€9,569 | -19.3% |
| Land and buildings | 22 | €30,887 | €29,030 | -€1,857 | -6.0% |
| Plant, machinery and equipment | 23 | €14,513 | €8,308 | -€6,205 | -42.8% |
| Furniture and vehicles | 24 | €4,152 | €2,645 | -€1,507 | -36.3% |
| Current assets | 29/58 | €897,904 | €1,011,788 | +€113,885 | +12.7% |
| Amounts receivable within one year | 40/41 | €36,899 | €30,721 | -€6,178 | -16.7% |
| Trade receivables | 40 | €33,092 | €24,228 | -€8,864 | -26.8% |
| Other amounts receivable | 41 | €3,807 | €6,493 | +€2,687 | +70.6% |
| Current investments | 50/53 | €191,390 | €191,390 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €667,057 | €789,021 | +€121,964 | +18.3% |
| Deferred charges and accrued income | 490/1 | €2,558 | €656 | -€1,902 | -74.3% |
| Total equity and liabilities | 10/49 | €947,455 | €1,051,772 | +€104,316 | +11.0% |
| Equity | 10/15 | €866,683 | €577,863 | -€288,820 | -33.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €848,083 | €559,263 | -€288,820 | -34.1% |
| Tax-exempt reserves | 132 | €575 | €575 | = | 0.0% |
| Distributable reserves | 133 | €847,508 | €558,688 | -€288,820 | -34.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €80,772 | €473,908 | +€393,136 | +487% |
| Amounts payable within one year | 42/48 | €78,068 | €466,361 | +€388,292 | +497% |
| Trade debts | 44 | €2,221 | €4,982 | +€2,761 | +124% |
| Suppliers | 440/4 | €2,221 | €4,982 | +€2,761 | +124% |
| Taxes, remuneration and social security | 45 | €42,932 | €45,022 | +€2,090 | +4.9% |
| Taxes | 450/3 | €42,932 | €45,022 | +€2,090 | +4.9% |
| Other amounts payable | 47/48 | €32,916 | €416,357 | +€383,441 | +1,165% |
| Accrued charges and deferred income | 492/3 | €2,704 | €7,548 | +€4,844 | +179% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,677 | €9,569 | -€109 | -1.1% |
| Other operating charges | 640/8 | €769 | €1,468 | +€699 | +90.8% |
| Gross operating margin | 9900 | €200,114 | €207,476 | +€7,362 | +3.7% |
| Operating profit (loss) | 9901 | €189,667 | €196,440 | +€6,773 | +3.6% |
| Financial income | 75/76B | €15,642 | €6,950 | -€8,691 | -55.6% |
| Recurring financial income | 75 | €15,642 | €6,950 | -€8,691 | -55.6% |
| Financial charges | 65/66B | €3,696 | €8,545 | +€4,850 | +131% |
| Recurring financial charges | 65 | €3,696 | €8,545 | +€4,850 | +131% |
| Profit (loss) for the period before taxes | 9903 | €201,613 | €194,845 | -€6,768 | -3.4% |
| Income taxes | 67/77 | €61,361 | €59,365 | -€1,996 | -3.3% |
| Profit (loss) for the period | 9904 | €140,252 | €135,480 | -€4,772 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €140,252 | €135,480 | -€4,772 | -3.4% |
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 16 October 2026 via checked.be.