PELEKRANTJE: 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.
PELEKRANTJE
Largest movements
- Receivables within one year -€55,716
down €55,716 (-80.6%), from €69,152 to €13,436
of which Trade receivables: -€51,530
- Cash +€29,405
up €29,405 (+45.7%), from €64,321 to €93,726
mainly Receivables within one year (+€55,716) and Net result for the year (+€50,766)
- Stocks and contracts +€5,884
up €5,884 (+15.2%), from €38,758 to €44,643
- Other debts -€81,888
down €81,888 (-53.5%), from €153,127 to €71,238
- Profit (loss) carried forward +€50,766
up €50,766 (+31.8%), from -€159,592 to -€108,826
- Trade debts +€17,113
up €17,113 (+57.2%), from €29,900 to €47,013
- Debts after one year -€3,276
down €3,276 (-2.6%), from €128,276 to €125,000
- Gross operating margin +€12,138
up €12,138 (+8.4%), from €144,467 to €156,605
- Financial charges +€1,981
up €1,981 (+29.4%), from €6,736 to €8,717
- Other operating charges +€1,638
up €1,638 (+100%), from €1,632 to €3,270
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 | €239,384 | €220,070 | -€19,313 | -8.1% |
| Fixed assets | 21/28 | €37,244 | €36,479 | -€766 | -2.1% |
| Tangible fixed assets | 22/27 | €12,244 | €11,479 | -€766 | -6.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,384 | €1,131 | -€253 | -18.3% |
| Other tangible fixed assets | 26 | €10,860 | €10,347 | -€513 | -4.7% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €202,139 | €183,592 | -€18,547 | -9.2% |
| Amounts receivable after more than one year | 29 | €29,908 | €29,908 | = | 0.0% |
| Other amounts receivable | 291 | €29,908 | €29,908 | = | 0.0% |
| Stocks and contracts in progress | 3 | €38,758 | €44,643 | +€5,884 | +15.2% |
| Stocks | 30/36 | €38,758 | €44,643 | +€5,884 | +15.2% |
| Amounts receivable within one year | 40/41 | €69,152 | €13,436 | -€55,716 | -80.6% |
| Trade receivables | 40 | €64,776 | €13,246 | -€51,530 | -79.6% |
| Other amounts receivable | 41 | €4,376 | €189 | -€4,187 | -95.7% |
| Cash at bank and in hand | 54/58 | €64,321 | €93,726 | +€29,405 | +45.7% |
| Deferred charges and accrued income | 490/1 | - | €1,880 | +€1,880 | |
| Total equity and liabilities | 10/49 | €239,384 | €220,070 | -€19,313 | -8.1% |
| Equity | 10/15 | -€95,743 | -€44,977 | +€50,766 | +53.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €51,449 | €51,449 | = | 0.0% |
| Distributable reserves | 133 | €51,449 | €51,449 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,592 | -€108,826 | +€50,766 | +31.8% |
| Amounts payable | 17/49 | €335,126 | €265,048 | -€70,079 | -20.9% |
| Amounts payable after more than one year | 17 | €128,276 | €125,000 | -€3,276 | -2.6% |
| Financial debts | 170/4 | €128,276 | €125,000 | -€3,276 | -2.6% |
| Amounts payable within one year | 42/48 | €206,850 | €140,048 | -€66,802 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €5,212 | €3,276 | -€1,936 | -37.1% |
| Trade debts | 44 | €29,900 | €47,013 | +€17,113 | +57.2% |
| Suppliers | 440/4 | €29,900 | €47,013 | +€17,113 | +57.2% |
| Taxes, remuneration and social security | 45 | €18,611 | €18,520 | -€91 | -0.5% |
| Taxes | 450/3 | €288 | €0 | -€288 | -100% |
| Remuneration and social security | 454/9 | €18,323 | €18,520 | +€196 | +1.1% |
| Other amounts payable | 47/48 | €153,127 | €71,238 | -€81,888 | -53.5% |
| Remuneration, social security and pensions | 62 | €92,676 | €91,679 | -€997 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,185 | €766 | -€419 | -35.4% |
| Other operating charges | 640/8 | €1,632 | €3,270 | +€1,638 | +100% |
| Gross operating margin | 9900 | €144,467 | €156,605 | +€12,138 | +8.4% |
| Operating profit (loss) | 9901 | €48,974 | €60,890 | +€11,916 | +24.3% |
| Financial charges | 65/66B | €6,736 | €8,717 | +€1,981 | +29.4% |
| Recurring financial charges | 65 | €6,736 | €8,717 | +€1,981 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | €42,238 | €52,173 | +€9,935 | +23.5% |
| Income taxes | 67/77 | - | €1,407 | +€1,407 | |
| Profit (loss) for the period | 9904 | €42,238 | €50,766 | +€8,528 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,238 | €50,766 | +€8,528 | +20.2% |
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 1 November 2026 via checked.be.