PELSSERS MARC: 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.
PELSSERS MARC
Largest movements
- Receivables after one year +€880
up €880 (+1.5%), from €58,702 to €59,582
- Cash -€860
down €860 (-5.1%), from €16,930 to €16,070
mainly Receivables after one year (-€880) and Receivables within one year (-€39)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€531
up €531 (+45.3%), from -€1,171 to -€640
- Depreciation -€125
no longer reported in 2025 (was €125)
- Financial income +€12
up €12 (+1.4%), from €868 to €880
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.
Derived cash bridge
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 | €81,884 | €81,943 | +€59 | +0.1% |
| Current assets | 29/58 | €81,884 | €81,943 | +€59 | +0.1% |
| Amounts receivable after more than one year | 29 | €58,702 | €59,582 | +€880 | +1.5% |
| Other amounts receivable | 291 | €58,702 | €59,582 | +€880 | +1.5% |
| Amounts receivable within one year | 40/41 | €6,252 | €6,291 | +€39 | +0.6% |
| Trade receivables | 40 | €6,050 | €6,050 | = | 0.0% |
| Other amounts receivable | 41 | €202 | €241 | +€39 | +19.3% |
| Cash at bank and in hand | 54/58 | €16,930 | €16,070 | -€860 | -5.1% |
| Total equity and liabilities | 10/49 | €81,884 | €81,943 | +€59 | +0.1% |
| Equity | 10/15 | €81,884 | €81,943 | +€59 | +0.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €100,686 | €100,686 | = | 0.0% |
| Non-distributable reserves | 130/1 | €212 | €212 | = | 0.0% |
| Reserves not available under the articles | 1311 | €212 | €212 | = | 0.0% |
| Distributable reserves | 133 | €100,474 | €100,474 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,394 | -€37,335 | +€59 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125 | - | -€125 | |
| Other operating charges | 640/8 | €137 | €137 | = | 0.0% |
| Gross operating margin | 9900 | -€1,171 | -€640 | +€531 | +45.3% |
| Operating profit (loss) | 9901 | -€1,433 | -€777 | +€656 | +45.8% |
| Financial income | 75/76B | €868 | €880 | +€12 | +1.4% |
| Recurring financial income | 75 | €868 | €880 | +€12 | +1.4% |
| Financial charges | 65/66B | €39 | €44 | +€5 | +12.8% |
| Recurring financial charges | 65 | €39 | €44 | +€5 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | -€604 | €59 | +€663 | |
| Profit (loss) for the period | 9904 | -€604 | €59 | +€663 | |
| Profit (loss) for the period to be appropriated | 9905 | -€604 | €59 | +€663 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.