PELIBO: 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.
PELIBO
Largest movements
- Current investments -€175,000
down €175,000 (-95.5%), from €183,340 to €8,340
- Receivables after one year +€150,000
new in 2025: €150,000
- Cash +€11,163
up €11,163 (+18.9%), from €59,052 to €70,216
mainly Current investments (+€175,000) and Net result for the year (+€40,105)
- Deferred charges and accrued income +€4,038
up €4,038 (+122.1%), from €3,306 to €7,344
- Receivables within one year +€3,314
up €3,314 (+15.5%), from €21,370 to €24,684
of which Trade receivables: +€4,995
- Other debts -€47,033
down €47,033 (-86.8%), from €54,180 to €7,146
- Reserves +€40,105
up €40,105 (+16.1%), from €249,660 to €289,766
of which Distributable reserves: +€40,105
- Financial income -€35,268
down €35,268 (-81.7%), from €43,168 to €7,900
of which Financial income: -€25,908
- Gross operating margin +€15,644
up €15,644 (+35.3%), from €44,287 to €59,931
- Taxes +€2,276
up €2,276 (+15.7%), from €14,509 to €16,784
- Financial charges -€1,330
down €1,330, from €465 to -€864
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 | €326,971 | €323,414 | -€3,557 | -1.1% |
| Fixed assets | 21/28 | €59,903 | €62,830 | +€2,927 | +4.9% |
| Tangible fixed assets | 22/27 | €59,903 | €62,830 | +€2,927 | +4.9% |
| Land and buildings | 22 | €11,993 | €10,704 | -€1,289 | -10.7% |
| Plant, machinery and equipment | 23 | €2,801 | €2,136 | -€665 | -23.8% |
| Furniture and vehicles | 24 | €7,505 | €16,712 | +€9,207 | +122.7% |
| Other tangible fixed assets | 26 | €37,604 | €33,278 | -€4,326 | -11.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €267,068 | €260,584 | -€6,484 | -2.4% |
| Amounts receivable after more than one year | 29 | - | €150,000 | +€150,000 | |
| Other amounts receivable | 291 | - | €150,000 | +€150,000 | |
| Amounts receivable within one year | 40/41 | €21,370 | €24,684 | +€3,314 | +15.5% |
| Trade receivables | 40 | €18,856 | €23,851 | +€4,995 | +26.5% |
| Other amounts receivable | 41 | €2,514 | €834 | -€1,680 | -66.8% |
| Current investments | 50/53 | €183,340 | €8,340 | -€175,000 | -95.5% |
| Cash at bank and in hand | 54/58 | €59,052 | €70,216 | +€11,163 | +18.9% |
| Deferred charges and accrued income | 490/1 | €3,306 | €7,344 | +€4,038 | +122.1% |
| Total equity and liabilities | 10/49 | €326,971 | €323,414 | -€3,557 | -1.1% |
| Equity | 10/15 | €262,060 | €302,166 | +€40,105 | +15.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €249,660 | €289,766 | +€40,105 | +16.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €318 | €318 | = | 0.0% |
| Distributable reserves | 133 | €249,342 | €289,448 | +€40,105 | +16.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €64,911 | €21,248 | -€43,663 | -67.3% |
| Amounts payable within one year | 42/48 | €64,911 | €21,248 | -€43,663 | -67.3% |
| Trade debts | 44 | €4,313 | €5,276 | +€963 | +22.3% |
| Suppliers | 440/4 | €4,313 | €5,276 | +€963 | +22.3% |
| Taxes, remuneration and social security | 45 | €6,418 | €8,826 | +€2,408 | +37.5% |
| Taxes | 450/3 | €6,418 | €8,826 | +€2,408 | +37.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €54,180 | €7,146 | -€47,033 | -86.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,061 | €10,553 | +€492 | +4.9% |
| Other operating charges | 640/8 | €1,669 | €1,253 | -€416 | -24.9% |
| Gross operating margin | 9900 | €44,287 | €59,931 | +€15,644 | +35.3% |
| Operating profit (loss) | 9901 | €32,557 | €48,126 | +€15,569 | +47.8% |
| Financial income | 75/76B | €43,168 | €7,900 | -€35,268 | -81.7% |
| Recurring financial income | 75 | €33,808 | €7,900 | -€25,908 | -76.6% |
| Non-recurring financial income | 76B | €9,360 | €0 | -€9,360 | -100.0% |
| Financial charges | 65/66B | €465 | -€864 | -€1,330 | |
| Recurring financial charges | 65 | €465 | -€864 | -€1,330 | |
| Profit (loss) for the period before taxes | 9903 | €75,259 | €56,890 | -€18,370 | -24.4% |
| Income taxes | 67/77 | €14,509 | €16,784 | +€2,276 | +15.7% |
| Profit (loss) for the period | 9904 | €60,751 | €40,105 | -€20,645 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,751 | €40,105 | -€20,645 | -34.0% |
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 3 October 2026 via checked.be.