Pépi-Bois: 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.
Pépi-Bois
Largest movements
- Receivables within one year -€20,322
down €20,322 (-44.9%), from €45,270 to €24,948
of which Trade receivables: -€20,497
- Tangible fixed assets +€14,804
up €14,804 (+37.1%), from €39,933 to €54,737
of which Furniture and vehicles: +€20,548
- Stocks and contracts +€13,575
up €13,575 (+130%), from €10,425 to €24,000
- Cash -€1,788
down €1,788 (-81.2%), from €2,200 to €413
mainly Investment in fixed assets (net) (-€26,309) and Current portion of long-term debt (-€15,270)
- Trade debts +€24,324
up €24,324 (+158%), from €15,357 to €39,681
- Current portion of long-term debt -€15,270
down €15,270 (-42.7%), from €35,770 to €20,500
- Profit (loss) carried forward +€12,712
up €12,712, from -€7,864 to €4,848
- Other debts -€12,038
down €12,038 (-41.3%), from €29,174 to €17,136
- Tax, wage and social debts -€3,341
down €3,341 (-95.9%), from €3,485 to €144
- Depreciation +€4,094
up €4,094 (+55.2%), from €7,411 to €11,505
- Gross operating margin +€3,947
up €3,947 (+18.6%), from €21,261 to €25,208
- Financial charges +€675
up €675 (+488%), from €138 to €813
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,828 | €104,214 | +€6,386 | +6.5% |
| Fixed assets | 21/28 | €39,933 | €54,737 | +€14,804 | +37.1% |
| Tangible fixed assets | 22/27 | €39,933 | €54,737 | +€14,804 | +37.1% |
| Land and buildings | 22 | €34,634 | €29,972 | -€4,663 | -13.5% |
| Plant, machinery and equipment | 23 | €5,058 | €3,977 | -€1,081 | -21.4% |
| Furniture and vehicles | 24 | €240 | €20,788 | +€20,548 | +8,561% |
| Current assets | 29/58 | €57,895 | €49,477 | -€8,418 | -14.5% |
| Stocks and contracts in progress | 3 | €10,425 | €24,000 | +€13,575 | +130% |
| Stocks | 30/36 | €10,425 | €24,000 | +€13,575 | +130% |
| Amounts receivable within one year | 40/41 | €45,270 | €24,948 | -€20,322 | -44.9% |
| Trade receivables | 40 | €45,270 | €24,773 | -€20,497 | -45.3% |
| Other amounts receivable | 41 | €0 | €175 | +€175 | |
| Cash at bank and in hand | 54/58 | €2,200 | €413 | -€1,788 | -81.2% |
| Deferred charges and accrued income | 490/1 | - | €117 | +€117 | |
| Total equity and liabilities | 10/49 | €97,828 | €104,214 | +€6,386 | +6.5% |
| Equity | 10/15 | €12,541 | €25,253 | +€12,712 | +101% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,864 | €4,848 | +€12,712 | |
| Amounts payable | 17/49 | €85,287 | €78,961 | -€6,326 | -7.4% |
| Amounts payable within one year | 42/48 | €83,787 | €77,461 | -€6,326 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €35,770 | €20,500 | -€15,270 | -42.7% |
| Trade debts | 44 | €15,357 | €39,681 | +€24,324 | +158% |
| Suppliers | 440/4 | €15,357 | €39,681 | +€24,324 | +158% |
| Taxes, remuneration and social security | 45 | €3,485 | €144 | -€3,341 | -95.9% |
| Taxes | 450/3 | €3,485 | €144 | -€3,341 | -95.9% |
| Other amounts payable | 47/48 | €29,174 | €17,136 | -€12,038 | -41.3% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,411 | €11,505 | +€4,094 | +55.2% |
| Other operating charges | 640/8 | €0 | €145 | +€145 | |
| Gross operating margin | 9900 | €21,261 | €25,208 | +€3,947 | +18.6% |
| Operating profit (loss) | 9901 | €13,850 | €13,558 | -€292 | -2.1% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €138 | €813 | +€675 | +488% |
| Recurring financial charges | 65 | €138 | €813 | +€675 | +488% |
| Profit (loss) for the period before taxes | 9903 | €13,712 | €12,754 | -€958 | -7.0% |
| Income taxes | 67/77 | €102 | €42 | -€60 | -58.7% |
| Profit (loss) for the period | 9904 | €13,610 | €12,712 | -€898 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,610 | €12,712 | -€898 | -6.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.