PEPITE PRODUCTION: 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.
PEPITE PRODUCTION
Largest movements
- Receivables within one year -€4,160
down €4,160 (-27.0%), from €15,391 to €11,231
of which Trade receivables: -€2,950
- Cash -€1,813
down €1,813 (-14.8%), from €12,217 to €10,404
mainly Net result for the year (-€3,526) and Trade debts (-€1,859)
- Tangible fixed assets -€983
down €983 (-31.2%), from €3,153 to €2,170
of which Furniture and vehicles: -€859
- Profit (loss) carried forward -€3,526
down €3,526, from €68 to -€3,458
- Trade debts -€1,859
no longer reported in 2025 (was €1,859)
- Tax, wage and social debts -€1,324
no longer reported in 2025 (was €1,324)
- Accrued charges and deferred income -€369
no longer reported in 2025 (was €369)
- Gross operating margin -€8,963
down €8,963, from €7,226 to -€1,737
- Taxes -€2,232
no longer reported in 2025 (was €2,232)
- Other operating charges -€168
no longer reported in 2025 (was €168)
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 | €32,278 | €25,200 | -€7,078 | -21.9% |
| Fixed assets | 21/28 | €3,153 | €2,170 | -€983 | -31.2% |
| Tangible fixed assets | 22/27 | €3,153 | €2,170 | -€983 | -31.2% |
| Furniture and vehicles | 24 | €1,586 | €727 | -€859 | -54.2% |
| Other tangible fixed assets | 26 | €1,567 | €1,443 | -€124 | -7.9% |
| Current assets | 29/58 | €29,125 | €23,030 | -€6,095 | -20.9% |
| Stocks and contracts in progress | 3 | €1,395 | €1,395 | = | 0.0% |
| Stocks | 30/36 | €1,395 | €1,395 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,391 | €11,231 | -€4,160 | -27.0% |
| Trade receivables | 40 | €4,018 | €1,068 | -€2,950 | -73.4% |
| Other amounts receivable | 41 | €11,373 | €10,163 | -€1,210 | -10.6% |
| Cash at bank and in hand | 54/58 | €12,217 | €10,404 | -€1,813 | -14.8% |
| Deferred charges and accrued income | 490/1 | €122 | - | -€122 | |
| Total equity and liabilities | 10/49 | €32,278 | €25,200 | -€7,078 | -21.9% |
| Equity | 10/15 | €28,726 | €25,200 | -€3,526 | -12.3% |
| Contributions | 10/11 | €11,156 | €11,156 | = | 0.0% |
| Reserves | 13 | €17,502 | €17,502 | = | 0.0% |
| Non-distributable reserves | 130/1 | €952 | €952 | = | 0.0% |
| Reserves not available under the articles | 1311 | €952 | €952 | = | 0.0% |
| Distributable reserves | 133 | €16,550 | €16,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68 | -€3,458 | -€3,526 | |
| Amounts payable | 17/49 | €3,552 | - | -€3,552 | |
| Amounts payable within one year | 42/48 | €3,183 | - | -€3,183 | |
| Trade debts | 44 | €1,859 | - | -€1,859 | |
| Suppliers | 440/4 | €1,859 | - | -€1,859 | |
| Taxes, remuneration and social security | 45 | €1,324 | - | -€1,324 | |
| Taxes | 450/3 | €1,324 | - | -€1,324 | |
| Accrued charges and deferred income | 492/3 | €369 | - | -€369 | |
| Non-recurring operating income | 76A | €3,502 | - | -€3,502 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,025 | €983 | -€42 | -4.1% |
| Other operating charges | 640/8 | €168 | - | -€168 | |
| Non-recurring operating charges | 66A | - | €730 | +€730 | |
| Gross operating margin | 9900 | €7,226 | -€1,737 | -€8,963 | |
| Operating profit (loss) | 9901 | €6,033 | -€3,450 | -€9,483 | |
| Financial income | 75/76B | €22 | €69 | +€47 | +213.6% |
| Recurring financial income | 75 | €22 | €69 | +€47 | +213.6% |
| Financial charges | 65/66B | €121 | €145 | +€24 | +19.8% |
| Recurring financial charges | 65 | €121 | €145 | +€24 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | €5,934 | -€3,526 | -€9,460 | |
| Income taxes | 67/77 | €2,232 | - | -€2,232 | |
| Profit (loss) for the period | 9904 | €3,702 | -€3,526 | -€7,228 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,702 | -€3,526 | -€7,228 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.