Pépite Communication: 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.
Pépite Communication
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash +€13,126
up €13,126 (+20.0%), from €65,548 to €78,674
mainly Other debts (+€58,466) and Net result for the year (+€45,702)
- Receivables within one year -€6,002
down €6,002 (-17.2%), from €34,840 to €28,838
of which Other amounts receivable: -€4,429
- Tangible fixed assets -€1,867
down €1,867 (-8.4%), from €22,236 to €20,369
of which Furniture and vehicles: -€1,867
- Other debts +€58,466
up €58,466 (+377.5%), from €15,488 to €73,954
- Profit (loss) carried forward -€13,122
down €13,122 (-13.3%), from €98,553 to €85,431
- Tax, wage and social debts +€11,615
up €11,615 (+294.0%), from €3,951 to €15,566
- Gross operating margin +€32,316
up €32,316 (+113.0%), from €28,589 to €60,905
- Taxes +€7,647
up €7,647 (+152.8%), from €5,006 to €12,653
- Staff costs -€1,971
no longer reported in 2025 (was €1,971)
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 | €122,714 | €177,971 | +€55,257 | +45.0% |
| Fixed assets | 21/28 | €22,326 | €20,459 | -€1,867 | -8.4% |
| Tangible fixed assets | 22/27 | €22,236 | €20,369 | -€1,867 | -8.4% |
| Land and buildings | 22 | €3,000 | €3,000 | = | 0.0% |
| Furniture and vehicles | 24 | €19,236 | €17,369 | -€1,867 | -9.7% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €100,388 | €157,512 | +€57,124 | +56.9% |
| Amounts receivable within one year | 40/41 | €34,840 | €28,838 | -€6,002 | -17.2% |
| Trade receivables | 40 | €27,803 | €26,230 | -€1,573 | -5.7% |
| Other amounts receivable | 41 | €7,037 | €2,608 | -€4,429 | -62.9% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €65,548 | €78,674 | +€13,126 | +20.0% |
| Total equity and liabilities | 10/49 | €122,714 | €177,971 | +€55,257 | +45.0% |
| Equity | 10/15 | €100,553 | €87,431 | -€13,122 | -13.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,553 | €85,431 | -€13,122 | -13.3% |
| Amounts payable | 17/49 | €22,161 | €90,540 | +€68,379 | +308.6% |
| Amounts payable within one year | 42/48 | €22,161 | €90,540 | +€68,379 | +308.6% |
| Trade debts | 44 | €2,722 | €1,020 | -€1,702 | -62.5% |
| Suppliers | 440/4 | €2,722 | €1,020 | -€1,702 | -62.5% |
| Taxes, remuneration and social security | 45 | €3,951 | €15,566 | +€11,615 | +294.0% |
| Taxes | 450/3 | €3,951 | €15,566 | +€11,615 | +294.0% |
| Other amounts payable | 47/48 | €15,488 | €73,954 | +€58,466 | +377.5% |
| Non-recurring operating income | 76A | - | €58 | +€58 | |
| Remuneration, social security and pensions | 62 | €1,971 | - | -€1,971 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,330 | €1,867 | -€463 | -19.9% |
| Other operating charges | 640/8 | €634 | €625 | -€9 | -1.4% |
| Gross operating margin | 9900 | €28,589 | €60,905 | +€32,316 | +113.0% |
| Operating profit (loss) | 9901 | €23,654 | €58,413 | +€34,759 | +146.9% |
| Financial income | 75/76B | €116 | - | -€116 | |
| Recurring financial income | 75 | €116 | - | -€116 | |
| Financial charges | 65/66B | €532 | €58 | -€474 | -89.1% |
| Recurring financial charges | 65 | €532 | €58 | -€474 | -89.1% |
| Profit (loss) for the period before taxes | 9903 | €23,238 | €58,355 | +€35,117 | +151.1% |
| Income taxes | 67/77 | €5,006 | €12,653 | +€7,647 | +152.8% |
| Profit (loss) for the period | 9904 | €18,232 | €45,702 | +€27,470 | +150.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,232 | €45,702 | +€27,470 | +150.7% |
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 9 October 2026 via checked.be.