PELUKA: 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.
What changed
PELUKA
NACE 47.400, Retail sale of information and communication equipment
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€129,195
2024 · €102,476+€26,719
Equity
€1.5m
2024 · €1.5m+€9,195
Cash
€1.0m
2024 · €818,390+€197,673
Balance sheet total
€2.5m
2024 · €2.5m+€58,143
Largest movements
Assets
- Cash +€197,673
up €197,673 (+24.2%), from €818,390 to €1.0m
mainly Net result for the year (+€129,195) and Other debts (+€84,000)
- Stocks and contracts -€78,946
down €78,946 (-6.2%), from €1.3m to €1.2m
- Tangible fixed assets -€63,013
down €63,013 (-26.3%), from €239,539 to €176,526
of which Other tangible fixed assets: -€62,708
Equity and liabilities
- Other debts +€84,000
up €84,000 (+11.2%), from €750,000 to €834,000
Income statement
- Staff costs -€20,605
down €20,605 (-5.3%), from €387,946 to €367,341
- Gross operating margin +€18,113
up €18,113 (+2.9%), from €628,161 to €646,274
- Financial income -€16,026
down €16,026 (-23.0%), from €69,558 to €53,532
- Taxes +€8,983
up €8,983 (+27.8%), from €32,313 to €41,296
- Financial charges -€7,094
down €7,094 (-10.3%), from €68,700 to €61,606
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.
Result 2024
€102,476
Gross operating margin
+€18,113
Staff costs
+€20,605
Depreciation
+€4,261
Write-downs
+€3,897
Other operating charges
-€2,243
Financial income
-€16,026
Financial charges
+€7,094
Taxes
-€8,983
Result 2025
€129,195
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.
From operations
+€346,352
Investment
-€4,928
Financing
-€143,751
Cash 2024
€818,390
From operations (derived)
+€346,352
Net result for the year
+€129,195
Depreciation
+€67,502
Stocks and contracts
+€78,946
Receivables within one year
-€1,498
Deferred charges and accrued income
-€492
Trade debts
-€17,365
Tax, wage and social debts
+€6,945
Advances received
+€217
Other debts
+€84,000
Accrued charges and deferred income
-€1,098
Investment (derived)
-€4,928
Investment in fixed assets (net)
-€4,489
Current investments
-€439
Financing
-€143,751
Current portion of long-term debt
-€23,751
Contributions, distributions and other
-€120,000
Cash 2025
€1.0m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,483,952 | €2,542,095 | +€58,143 | +2.3% |
| Fixed assets | 21/28 | €239,649 | €176,636 | -€63,013 | -26.3% |
| Tangible fixed assets | 22/27 | €239,539 | €176,526 | -€63,013 | -26.3% |
| Land and buildings | 22 | €4,945 | €4,612 | -€332 | -6.7% |
| Plant, machinery and equipment | 23 | €3,646 | €2,350 | -€1,296 | -35.5% |
| Furniture and vehicles | 24 | €18,262 | €19,585 | +€1,324 | +7.2% |
| Other tangible fixed assets | 26 | €212,687 | €149,979 | -€62,708 | -29.5% |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €2,244,303 | €2,365,459 | +€121,156 | +5.4% |
| Stocks and contracts in progress | 3 | €1,282,899 | €1,203,953 | -€78,946 | -6.2% |
| Stocks | 30/36 | €1,282,899 | €1,203,953 | -€78,946 | -6.2% |
| Amounts receivable within one year | 40/41 | €38,514 | €40,012 | +€1,498 | +3.9% |
| Trade receivables | 40 | €3,521 | €6,119 | +€2,599 | +73.8% |
| Other amounts receivable | 41 | €34,993 | €33,893 | -€1,101 | -3.1% |
| Current investments | 50/53 | €102,086 | €102,525 | +€439 | +0.4% |
| Cash at bank and in hand | 54/58 | €818,390 | €1,016,063 | +€197,673 | +24.2% |
| Deferred charges and accrued income | 490/1 | €2,414 | €2,906 | +€492 | +20.4% |
| Total equity and liabilities | 10/49 | €2,483,952 | €2,542,095 | +€58,143 | +2.3% |
| Equity | 10/15 | €1,459,469 | €1,468,664 | +€9,195 | +0.6% |
| Contributions | 10/11 | €1,326,000 | €1,326,000 | = | 0.0% |
| Capital | 10 | €1,326,000 | €1,326,000 | = | 0.0% |
| Issued capital | 100 | €1,326,000 | €1,326,000 | = | 0.0% |
| Reserves | 13 | €17,701 | €24,161 | +€6,460 | +36.5% |
| Non-distributable reserves | 130/1 | €17,701 | €24,161 | +€6,460 | +36.5% |
| Legal reserve | 130 | €17,701 | €24,161 | +€6,460 | +36.5% |
| Profit (loss) carried forward | 14 | €115,768 | €118,503 | +€2,735 | +2.4% |
| Amounts payable | 17/49 | €1,024,483 | €1,073,431 | +€48,948 | +4.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €981,737 | €1,031,783 | +€50,046 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €24,411 | €661 | -€23,751 | -97.3% |
| Trade debts | 44 | €29,195 | €11,830 | -€17,365 | -59.5% |
| Suppliers | 440/4 | €29,195 | €11,830 | -€17,365 | -59.5% |
| Advances received on contracts in progress | 46 | €71,115 | €71,332 | +€217 | +0.3% |
| Taxes, remuneration and social security | 45 | €107,015 | €113,960 | +€6,945 | +6.5% |
| Taxes | 450/3 | €62,028 | €68,019 | +€5,991 | +9.7% |
| Remuneration and social security | 454/9 | €44,987 | €45,941 | +€954 | +2.1% |
| Other amounts payable | 47/48 | €750,000 | €834,000 | +€84,000 | +11.2% |
| Accrued charges and deferred income | 492/3 | €42,746 | €41,648 | -€1,098 | -2.6% |
| Remuneration, social security and pensions | 62 | €387,946 | €367,341 | -€20,605 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,763 | €67,502 | -€4,261 | -5.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €192 | -€3,705 | -€3,897 | |
| Other operating charges | 640/8 | €34,328 | €36,571 | +€2,243 | +6.5% |
| Gross operating margin | 9900 | €628,161 | €646,274 | +€18,113 | +2.9% |
| Operating profit (loss) | 9901 | €133,931 | €178,565 | +€44,634 | +33.3% |
| Financial income | 75/76B | €69,558 | €53,532 | -€16,026 | -23.0% |
| Recurring financial income | 75 | €69,558 | €53,532 | -€16,026 | -23.0% |
| Financial charges | 65/66B | €68,700 | €61,606 | -€7,094 | -10.3% |
| Recurring financial charges | 65 | €68,700 | €61,606 | -€7,094 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €134,789 | €170,491 | +€35,702 | +26.5% |
| Income taxes | 67/77 | €32,313 | €41,296 | +€8,983 | +27.8% |
| Profit (loss) for the period | 9904 | €102,476 | €129,195 | +€26,719 | +26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €102,476 | €129,195 | +€26,719 | +26.1% |
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 6 October 2026 via checked.be.