PeLePat: 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.
PeLePat
Largest movements
- Tangible fixed assets +€35,793
up €35,793 (+10.5%), from €340,577 to €376,369
- Cash -€18,648
down €18,648 (-96.5%), from €19,321 to €673
mainly Investment in fixed assets (net) (-€54,646) and Tax, wage and social debts (-€4,112)
- Current portion of long-term debt +€11,913
up €11,913 (+69.1%), from €17,228 to €29,141
- Reserves +€6,955
up €6,955 (+56.5%), from €12,307 to €19,262
- Other debts +€6,000
up €6,000 (+300.0%), from €2,000 to €8,000
- Tax, wage and social debts -€4,112
no longer reported in 2025 (was €4,112)
- Depreciation +€2,610
up €2,610 (+16.1%), from €16,244 to €18,854
- Taxes -€2,463
down €2,463 (-59.9%), from €4,112 to €1,649
- Financial charges +€2,240
up €2,240 (+33.8%), from €6,621 to €8,861
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 | €359,898 | €379,393 | +€19,496 | +5.4% |
| Fixed assets | 21/28 | €340,577 | €376,369 | +€35,793 | +10.5% |
| Tangible fixed assets | 22/27 | €340,577 | €376,369 | +€35,793 | +10.5% |
| Land and buildings | 22 | €340,577 | €376,369 | +€35,793 | +10.5% |
| Current assets | 29/58 | €19,321 | €3,024 | -€16,297 | -84.3% |
| Amounts receivable within one year | 40/41 | - | €2,351 | +€2,351 | |
| Other amounts receivable | 41 | - | €2,351 | +€2,351 | |
| Cash at bank and in hand | 54/58 | €19,321 | €673 | -€18,648 | -96.5% |
| Total equity and liabilities | 10/49 | €359,898 | €379,393 | +€19,496 | +5.4% |
| Equity | 10/15 | €77,307 | €84,262 | +€6,955 | +9.0% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €12,307 | €19,262 | +€6,955 | +56.5% |
| Distributable reserves | 133 | €12,307 | €19,262 | +€6,955 | +56.5% |
| Amounts payable | 17/49 | €282,590 | €295,131 | +€12,541 | +4.4% |
| Amounts payable after more than one year | 17 | €258,876 | €257,848 | -€1,028 | -0.4% |
| Financial debts | 170/4 | €258,876 | €257,848 | -€1,028 | -0.4% |
| Amounts payable within one year | 42/48 | €23,715 | €37,283 | +€13,568 | +57.2% |
| Current portion of amounts payable after more than one year | 42 | €17,228 | €29,141 | +€11,913 | +69.1% |
| Trade debts | 44 | €375 | €142 | -€233 | -62.1% |
| Suppliers | 440/4 | €375 | €142 | -€233 | -62.1% |
| Taxes, remuneration and social security | 45 | €4,112 | - | -€4,112 | |
| Taxes | 450/3 | €4,112 | - | -€4,112 | |
| Other amounts payable | 47/48 | €2,000 | €8,000 | +€6,000 | +300.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,244 | €18,854 | +€2,610 | +16.1% |
| Other operating charges | 640/8 | €1,264 | €1,360 | +€96 | +7.6% |
| Gross operating margin | 9900 | €37,895 | €37,679 | -€217 | -0.6% |
| Operating profit (loss) | 9901 | €20,388 | €17,466 | -€2,922 | -14.3% |
| Financial charges | 65/66B | €6,621 | €8,861 | +€2,240 | +33.8% |
| Recurring financial charges | 65 | €6,621 | €8,861 | +€2,240 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €13,767 | €8,604 | -€5,162 | -37.5% |
| Income taxes | 67/77 | €4,112 | €1,649 | -€2,463 | -59.9% |
| Profit (loss) for the period | 9904 | €9,655 | €6,955 | -€2,699 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,655 | €6,955 | -€2,699 | -28.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.