Pelouma: what changed
Pelouma
Largest movements
- Financial fixed assets +€18,800
new in 2025: €18,800
- Tangible fixed assets -€5,938
down €5,938 (-16.7%), from €35,604 to €29,666
of which Other tangible fixed assets: -€4,653
- Receivables within one year +€5,486
up €5,486 (+13.7%), from €39,954 to €45,441
of which Other amounts receivable: +€5,486
- Cash -€3,693
down €3,693 (-28.1%), from €13,131 to €9,438
mainly Contributions, distributions and other (-€23,529) and Investment in fixed assets (net) (-€18,800)
- Other debts +€10,140
up €10,140, from €0 to €10,140
- Tax, wage and social debts +€5,008
up €5,008 (+28.2%), from €17,740 to €22,748
- Trade debts -€2,142
down €2,142 (-73.5%), from €2,916 to €774
- Reserves +€2,100
up €2,100 (+3.2%), from €65,034 to €67,134
- Financial income +€1,163
up €1,163 (+69.6%), from €1,670 to €2,833
- Taxes +€727
up €727 (+10.2%), from €7,154 to €7,882
- Financial charges -€568
down €568 (-21.6%), from €2,631 to €2,063
- Gross operating margin -€469
down €469 (-1.2%), from €39,766 to €39,297
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €88,690 | €103,796 | +€15,106 | +17.0% |
| Fixed assets | 21/28 | €35,604 | €48,466 | +€12,862 | +36.1% |
| Tangible fixed assets | 22/27 | €35,604 | €29,666 | -€5,938 | -16.7% |
| Land and buildings | 22 | €4,557 | €3,940 | -€617 | -13.5% |
| Plant, machinery and equipment | 23 | €494 | €370 | -€123 | -25.0% |
| Furniture and vehicles | 24 | €1,363 | €819 | -€544 | -39.9% |
| Other tangible fixed assets | 26 | €29,190 | €24,537 | -€4,653 | -15.9% |
| Financial fixed assets | 28 | - | €18,800 | +€18,800 | |
| Current assets | 29/58 | €53,085 | €55,330 | +€2,244 | +4.2% |
| Amounts receivable within one year | 40/41 | €39,954 | €45,441 | +€5,486 | +13.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €39,954 | €45,441 | +€5,486 | +13.7% |
| Cash at bank and in hand | 54/58 | €13,131 | €9,438 | -€3,693 | -28.1% |
| Deferred charges and accrued income | 490/1 | - | €451 | +€451 | |
| Total equity and liabilities | 10/49 | €88,690 | €103,796 | +€15,106 | +17.0% |
| Equity | 10/15 | €68,034 | €70,134 | +€2,100 | +3.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €65,034 | €67,134 | +€2,100 | +3.2% |
| Distributable reserves | 133 | €65,034 | €67,134 | +€2,100 | +3.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €20,656 | €33,662 | +€13,006 | +63.0% |
| Amounts payable within one year | 42/48 | €20,656 | €33,662 | +€13,006 | +63.0% |
| Trade debts | 44 | €2,916 | €774 | -€2,142 | -73.5% |
| Suppliers | 440/4 | €2,916 | €774 | -€2,142 | -73.5% |
| Taxes, remuneration and social security | 45 | €17,740 | €22,748 | +€5,008 | +28.2% |
| Taxes | 450/3 | €17,740 | €22,748 | +€5,008 | +28.2% |
| Other amounts payable | 47/48 | €0 | €10,140 | +€10,140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,984 | €5,938 | -€46 | -0.8% |
| Other operating charges | 640/8 | €678 | €617 | -€61 | -9.0% |
| Gross operating margin | 9900 | €39,766 | €39,297 | -€469 | -1.2% |
| Operating profit (loss) | 9901 | €33,104 | €32,741 | -€362 | -1.1% |
| Financial income | 75/76B | €1,670 | €2,833 | +€1,163 | +69.6% |
| Recurring financial income | 75 | €1,670 | €2,833 | +€1,163 | +69.6% |
| Financial charges | 65/66B | €2,631 | €2,063 | -€568 | -21.6% |
| Recurring financial charges | 65 | €2,631 | €2,063 | -€568 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €32,142 | €33,511 | +€1,368 | +4.3% |
| Income taxes | 67/77 | €7,154 | €7,882 | +€727 | +10.2% |
| Profit (loss) for the period | 9904 | €24,988 | €25,629 | +€641 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,988 | €25,629 | +€641 | +2.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.