Pelingier: 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.
Pelingier
Largest movements
- Cash +€15,264
up €15,264 (+270.6%), from €5,641 to €20,904
mainly Net result for the year (+€30,243) and Other debts (+€21,458)
- Receivables within one year +€4,065
new in 2025: €4,065
of which Trade receivables: +€3,025
- Tangible fixed assets -€3,437
down €3,437 (-1.8%), from €195,027 to €191,590
- Other debts +€21,458
up €21,458 (+2216.7%), from €968 to €22,426
- Debts after one year -€14,930
down €14,930 (-7.5%), from €198,307 to €183,377
of which Other amounts payable: -€7,500
- Profit (loss) carried forward +€8,711
up €8,711, from -€8,711 to €0
- Gross operating margin +€29,544
up €29,544 (+161.3%), from €18,321 to €47,865
- Taxes +€6,960
new in 2025: €6,960
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 | €200,828 | €216,723 | +€15,896 | +7.9% |
| Fixed assets | 21/28 | €195,027 | €191,590 | -€3,437 | -1.8% |
| Tangible fixed assets | 22/27 | €195,027 | €191,590 | -€3,437 | -1.8% |
| Land and buildings | 22 | €195,027 | €191,590 | -€3,437 | -1.8% |
| Current assets | 29/58 | €5,800 | €25,134 | +€19,333 | +333.3% |
| Amounts receivable within one year | 40/41 | - | €4,065 | +€4,065 | |
| Trade receivables | 40 | - | €3,025 | +€3,025 | |
| Other amounts receivable | 41 | - | €1,040 | +€1,040 | |
| Cash at bank and in hand | 54/58 | €5,641 | €20,904 | +€15,264 | +270.6% |
| Deferred charges and accrued income | 490/1 | €160 | €164 | +€4 | +2.7% |
| Total equity and liabilities | 10/49 | €200,828 | €216,723 | +€15,896 | +7.9% |
| Equity | 10/15 | -€7,711 | €1,000 | +€8,711 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,711 | €0 | +€8,711 | |
| Amounts payable | 17/49 | €208,539 | €215,723 | +€7,185 | +3.4% |
| Amounts payable after more than one year | 17 | €198,307 | €183,377 | -€14,930 | -7.5% |
| Financial debts | 170/4 | €139,382 | €131,952 | -€7,430 | -5.3% |
| Other amounts payable | 178/9 | €58,925 | €51,425 | -€7,500 | -12.7% |
| Amounts payable within one year | 42/48 | €8,829 | €30,911 | +€22,082 | +250.1% |
| Current portion of amounts payable after more than one year | 42 | €7,306 | €7,430 | +€124 | +1.7% |
| Taxes, remuneration and social security | 45 | €555 | €1,055 | +€500 | +90.0% |
| Taxes | 450/3 | €555 | €1,055 | +€500 | +90.0% |
| Other amounts payable | 47/48 | €968 | €22,426 | +€21,458 | +2216.7% |
| Accrued charges and deferred income | 492/3 | €1,403 | €1,436 | +€33 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,012 | €5,076 | +€64 | +1.3% |
| Other operating charges | 640/8 | €2,568 | €3,046 | +€478 | +18.6% |
| Gross operating margin | 9900 | €18,321 | €47,865 | +€29,544 | +161.3% |
| Operating profit (loss) | 9901 | €10,741 | €39,743 | +€29,002 | +270.0% |
| Financial charges | 65/66B | €2,843 | €2,541 | -€302 | -10.6% |
| Recurring financial charges | 65 | €2,843 | €2,541 | -€302 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €7,898 | €37,202 | +€29,305 | +371.1% |
| Income taxes | 67/77 | - | €6,960 | +€6,960 | |
| Profit (loss) for the period | 9904 | €7,898 | €30,243 | +€22,345 | +282.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,898 | €30,243 | +€22,345 | +282.9% |
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 9 October 2026 via checked.be.