PEP'S - LE CENTRE TONIC: what changed
PEP'S - LE CENTRE TONIC
Largest movements
- Cash -€7,234
down €7,234 (-67.0%), from €10,789 to €3,556
mainly Other debts (-€6,803) and Current investments (-€4,707)
- Current investments +€4,707
up €4,707 (+31.4%), from €15,000 to €19,707
- Receivables within one year +€1,513
up €1,513 (+8.1%), from €18,641 to €20,154
of which Trade receivables: +€1,128
- Other debts -€6,803
down €6,803 (-5.4%), from €125,550 to €118,747
- Profit (loss) carried forward +€4,609
up €4,609 (+4.4%), from -€103,837 to -€99,229
- Trade debts +€496
up €496 (+443%), from €112 to €607
- Gross operating margin -€962
down €962 (-17.1%), from €5,609 to €4,648
- Financial charges +€262
up €262 (+262%), from €100 to €362
- Financial income -€206
down €206 (-18.1%), from €1,139 to €933
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 | €46,825 | €45,422 | -€1,403 | -3.0% |
| Current assets | 29/58 | €46,825 | €45,422 | -€1,403 | -3.0% |
| Stocks and contracts in progress | 3 | €1,250 | €1,250 | = | 0.0% |
| Stocks | 30/36 | €1,250 | €1,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,641 | €20,154 | +€1,513 | +8.1% |
| Trade receivables | 40 | - | €1,128 | +€1,128 | |
| Other amounts receivable | 41 | €18,641 | €19,025 | +€384 | +2.1% |
| Current investments | 50/53 | €15,000 | €19,707 | +€4,707 | +31.4% |
| Cash at bank and in hand | 54/58 | €10,789 | €3,556 | -€7,234 | -67.0% |
| Deferred charges and accrued income | 490/1 | €1,145 | €755 | -€390 | -34.0% |
| Total equity and liabilities | 10/49 | €46,825 | €45,422 | -€1,403 | -3.0% |
| Equity | 10/15 | -€78,837 | -€74,229 | +€4,609 | +5.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,837 | -€99,229 | +€4,609 | +4.4% |
| Amounts payable | 17/49 | €125,662 | €119,650 | -€6,012 | -4.8% |
| Amounts payable within one year | 42/48 | €125,662 | €119,650 | -€6,012 | -4.8% |
| Trade debts | 44 | €112 | €607 | +€496 | +443% |
| Suppliers | 440/4 | €112 | €607 | +€496 | +443% |
| Taxes, remuneration and social security | 45 | - | €295 | +€295 | |
| Taxes | 450/3 | - | €295 | +€295 | |
| Other amounts payable | 47/48 | €125,550 | €118,747 | -€6,803 | -5.4% |
| Other operating charges | 640/8 | €602 | €610 | +€9 | +1.5% |
| Gross operating margin | 9900 | €5,609 | €4,648 | -€962 | -17.1% |
| Operating profit (loss) | 9901 | €5,008 | €4,037 | -€970 | -19.4% |
| Financial income | 75/76B | €1,139 | €933 | -€206 | -18.1% |
| Recurring financial income | 75 | €1,139 | €933 | -€206 | -18.1% |
| Financial charges | 65/66B | €100 | €362 | +€262 | +262% |
| Recurring financial charges | 65 | €100 | €362 | +€262 | +262% |
| Profit (loss) for the period before taxes | 9903 | €6,047 | €4,609 | -€1,438 | -23.8% |
| Profit (loss) for the period | 9904 | €6,047 | €4,609 | -€1,438 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,047 | €4,609 | -€1,438 | -23.8% |
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.