PELLEAS: 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.
PELLEAS
Largest movements
- Cash -€869
down €869 (-83.0%), from €1,047 to €178
mainly Net result for the year (-€4,044) and Trade debts (-€234)
- Receivables within one year -€60
no longer reported in 2025 (was €60)
- Profit (loss) carried forward -€4,044
down €4,044 (-3.7%), from -€110,333 to -€114,376
- Other debts +€3,411
up €3,411 (+5.0%), from €68,835 to €72,245
- Trade debts -€234
down €234 (-24.0%), from €977 to €743
- Tax, wage and social debts -€62
down €62 (-14.6%), from €428 to €366
- Gross operating margin -€1,117
down €1,117 (-79.4%), from -€1,406 to -€2,523
- Financial income -€367
no longer reported in 2025 (was €367)
of which Non-recurring financial income: -€363
- Financial charges +€28
up €28 (+62.3%), from €45 to €73
- Other operating charges -€27
down €27 (-2.3%), from €1,188 to €1,161
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 | €1,107 | €178 | -€929 | -83.9% |
| Current assets | 29/58 | €1,107 | €178 | -€929 | -83.9% |
| Amounts receivable within one year | 40/41 | €60 | - | -€60 | |
| Other amounts receivable | 41 | €60 | - | -€60 | |
| Cash at bank and in hand | 54/58 | €1,047 | €178 | -€869 | -83.0% |
| Total equity and liabilities | 10/49 | €1,107 | €178 | -€929 | -83.9% |
| Equity | 10/15 | -€69,217 | -€73,261 | -€4,044 | -5.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €22,523 | €22,523 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,126 | €1,126 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,126 | €1,126 | = | 0.0% |
| Distributable reserves | 133 | €21,397 | €21,397 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,333 | -€114,376 | -€4,044 | -3.7% |
| Amounts payable | 17/49 | €70,325 | €73,439 | +€3,114 | +4.4% |
| Amounts payable within one year | 42/48 | €70,240 | €73,354 | +€3,114 | +4.4% |
| Trade debts | 44 | €977 | €743 | -€234 | -24.0% |
| Suppliers | 440/4 | €977 | €743 | -€234 | -24.0% |
| Taxes, remuneration and social security | 45 | €428 | €366 | -€62 | -14.6% |
| Taxes | 450/3 | €428 | €366 | -€62 | -14.6% |
| Other amounts payable | 47/48 | €68,835 | €72,245 | +€3,411 | +5.0% |
| Accrued charges and deferred income | 492/3 | €85 | €85 | = | 0.0% |
| Other operating charges | 640/8 | €1,188 | €1,161 | -€27 | -2.3% |
| Gross operating margin | 9900 | -€1,406 | -€2,523 | -€1,117 | -79.4% |
| Operating profit (loss) | 9901 | -€2,594 | -€3,684 | -€1,090 | -42.0% |
| Financial income | 75/76B | €367 | - | -€367 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Non-recurring financial income | 76B | €363 | - | -€363 | |
| Financial charges | 65/66B | €45 | €73 | +€28 | +62.3% |
| Recurring financial charges | 65 | €45 | €73 | +€28 | +62.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,272 | -€3,757 | -€1,485 | -65.4% |
| Income taxes | 67/77 | €269 | €286 | +€18 | +6.7% |
| Profit (loss) for the period | 9904 | -€2,540 | -€4,044 | -€1,503 | -59.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,540 | -€4,044 | -€1,503 | -59.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.