PEPALOT: 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.
PEPALOT
Largest movements
- Cash -€134,275
down €134,275 (-47.3%), from €283,883 to €149,608
mainly Other debts (-€149,996) and Net result for the year (-€40,798)
- Receivables within one year -€50,520
down €50,520 (-100.0%), from €50,520 to €0
of which Other amounts receivable: -€50,000
- Other debts -€149,996
down €149,996 (-100.0%), from €149,996 to €0
- Profit (loss) carried forward -€40,798
down €40,798 (-32.6%), from €125,107 to €84,308
- Trade debts +€6,000
up €6,000 (+171.4%), from €3,500 to €9,500
- Gross operating margin -€63,439
down €63,439, from €55,683 to -€7,756
- Taxes +€31,587
new in 2025: €31,587
- Other operating charges -€1,271
down €1,271 (-47.4%), from €2,681 to €1,410
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 | €334,403 | €149,608 | -€184,795 | -55.3% |
| Current assets | 29/58 | €334,403 | €149,608 | -€184,795 | -55.3% |
| Amounts receivable within one year | 40/41 | €50,520 | €0 | -€50,520 | -100.0% |
| Trade receivables | 40 | €520 | €0 | -€520 | -100.0% |
| Other amounts receivable | 41 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €283,883 | €149,608 | -€134,275 | -47.3% |
| Total equity and liabilities | 10/49 | €334,403 | €149,608 | -€184,795 | -55.3% |
| Equity | 10/15 | €180,907 | €140,108 | -€40,798 | -22.6% |
| Reserves | 13 | €55,800 | €55,800 | = | 0.0% |
| Distributable reserves | 133 | €55,800 | €55,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,107 | €84,308 | -€40,798 | -32.6% |
| Amounts payable | 17/49 | €153,496 | €9,500 | -€143,996 | -93.8% |
| Amounts payable within one year | 42/48 | €153,496 | €9,500 | -€143,996 | -93.8% |
| Trade debts | 44 | €3,500 | €9,500 | +€6,000 | +171.4% |
| Suppliers | 440/4 | €3,500 | €9,500 | +€6,000 | +171.4% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €149,996 | €0 | -€149,996 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €2,681 | €1,410 | -€1,271 | -47.4% |
| Gross operating margin | 9900 | €55,683 | -€7,756 | -€63,439 | |
| Operating profit (loss) | 9901 | €53,002 | -€9,166 | -€62,168 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €371 | €45 | -€326 | -87.9% |
| Recurring financial charges | 65 | €371 | €45 | -€326 | -87.9% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €52,631 | -€9,211 | -€61,842 | |
| Income taxes | 67/77 | - | €31,587 | +€31,587 | |
| Profit (loss) for the period | 9904 | €52,631 | -€40,798 | -€93,429 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,631 | -€40,798 | -€93,429 |
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.