Pepette: 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.
Pepette
Largest movements
- Receivables within one year +€42,888
up €42,888 (+418.1%), from €10,258 to €53,146
of which Other amounts receivable: +€27,485
- Cash +€41,626
up €41,626 (+91.9%), from €45,281 to €86,907
mainly Net result for the year (+€67,542) and Other debts (+€17,903)
- Deferred charges and accrued income +€7,736
new in 2026: €7,736
- Stocks and contracts -€7,246
down €7,246 (-100.0%), from €7,246 to €0
- Reserves +€50,526
up €50,526 (+4793.5%), from €1,054 to €51,580
- Other debts +€17,903
up €17,903 (+30.9%), from €57,845 to €75,748
- Profit (loss) carried forward +€17,016
up €17,016, from -€17,016 to €0
- Gross operating margin +€106,636
up €106,636 (+524.2%), from €20,343 to €126,979
- Other operating charges +€38,282
up €38,282 (+386.3%), from €9,911 to €48,193
- Taxes +€11,276
new in 2026: €11,276
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,785 | €147,789 | +€85,003 | +135.4% |
| Current assets | 29/58 | €62,785 | €147,789 | +€85,003 | +135.4% |
| Stocks and contracts in progress | 3 | €7,246 | €0 | -€7,246 | -100.0% |
| Stocks | 30/36 | €7,246 | €0 | -€7,246 | -100.0% |
| Amounts receivable within one year | 40/41 | €10,258 | €53,146 | +€42,888 | +418.1% |
| Trade receivables | 40 | €10,000 | €25,403 | +€15,403 | +154.0% |
| Other amounts receivable | 41 | €258 | €27,743 | +€27,485 | +10654.5% |
| Cash at bank and in hand | 54/58 | €45,281 | €86,907 | +€41,626 | +91.9% |
| Deferred charges and accrued income | 490/1 | - | €7,736 | +€7,736 | |
| Total equity and liabilities | 10/49 | €62,785 | €147,789 | +€85,003 | +135.4% |
| Equity | 10/15 | €4,038 | €71,580 | +€67,542 | +1672.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,054 | €51,580 | +€50,526 | +4793.5% |
| Distributable reserves | 133 | €1,054 | €51,580 | +€50,526 | +4793.5% |
| Profit (loss) carried forward | 14 | -€17,016 | €0 | +€17,016 | |
| Amounts payable | 17/49 | €58,747 | €76,209 | +€17,461 | +29.7% |
| Amounts payable within one year | 42/48 | €58,702 | €76,209 | +€17,506 | +29.8% |
| Trade debts | 44 | €857 | €461 | -€396 | -46.2% |
| Suppliers | 440/4 | €857 | €461 | -€396 | -46.2% |
| Other amounts payable | 47/48 | €57,845 | €75,748 | +€17,903 | +30.9% |
| Accrued charges and deferred income | 492/3 | €45 | €0 | -€45 | -100.0% |
| Other operating charges | 640/8 | €9,911 | €48,193 | +€38,282 | +386.3% |
| Gross operating margin | 9900 | €20,343 | €126,979 | +€106,636 | +524.2% |
| Operating profit (loss) | 9901 | €10,433 | €78,787 | +€68,354 | +655.2% |
| Financial income | 75/76B | - | €167 | +€167 | |
| Recurring financial income | 75 | - | €167 | +€167 | |
| Financial charges | 65/66B | €97 | €135 | +€39 | +40.1% |
| Recurring financial charges | 65 | €97 | €135 | +€39 | +40.1% |
| Profit (loss) for the period before taxes | 9903 | €10,336 | €78,819 | +€68,482 | +662.5% |
| Income taxes | 67/77 | - | €11,276 | +€11,276 | |
| Profit (loss) for the period | 9904 | €10,336 | €67,542 | +€57,206 | +553.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,336 | €67,542 | +€57,206 | +553.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.