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PEPPERMIND: 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.

What changed

PEPPERMIND

BE 0673.949.367
NACE 85.592, Vocational training
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1,337
2024 · -€11,766+€10,429
Equity
-€1,302
2024 · €35-€1,337
Cash
€3,932
2024 · €1,374+€2,558
Balance sheet total
€21,667
2024 · €32,843-€11,177

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€18,185

    no longer reported in 2025 (was €18,185)

    of which Trade receivables: -€14,962

  • Tangible fixed assets +€4,410

    up €4,410 (+42.9%), from €10,271 to €14,681

    of which Furniture and vehicles: +€4,410

  • Cash +€2,558

    up €2,558 (+186.2%), from €1,374 to €3,932

    mainly Receivables within one year (+€18,185) and Other debts (+€1,676)

Equity and liabilities
  • Debts after one year -€9,036

    no longer reported in 2025 (was €9,036)

  • Tax, wage and social debts -€3,621

    down €3,621 (-43.0%), from €8,419 to €4,798

  • Other debts +€1,676

    up €1,676 (+87.1%), from €1,924 to €3,600

  • Profit (loss) carried forward -€1,337

    down €1,337 (-6.5%), from -€20,425 to -€21,762

  • Trade debts +€918

    up €918 (+19.9%), from €4,617 to €5,534

Income statement
  • Depreciation -€16,213

    down €16,213 (-96.1%), from €16,874 to €661

  • Gross operating margin -€5,325

    down €5,325 (-65.5%), from €8,124 to €2,799

  • Taxes +€900

    up €900 (+314.2%), from €286 to €1,186

  • Other operating charges -€298

    down €298 (-16.0%), from €1,867 to €1,568

  • Financial charges -€183

    down €183 (-20.3%), from €903 to €720

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€11,766
Gross operating margin -€5,325
Depreciation +€16,213
Other operating charges +€298
Financial income -€40
Financial charges +€183
Taxes -€900
Result 2025 -€1,337

Cash bridge derived

cash 2024 to 2025

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.

From operations +€16,443
Investment -€5,072
Financing -€8,813
Cash 2024 €1,374
Net result for the year -€1,337
Depreciation +€661
Receivables within one year +€18,185
Deferred charges and accrued income -€40
Trade debts +€918
Tax, wage and social debts -€3,621
Other debts +€1,676
Investment in fixed assets (net) -€5,072
Debts after one year -€9,036
Current portion of long-term debt +€224
Cash 2025 €3,932
Every line side by side 42 lines
Line Code 2024 2025 Change %
Total assets 20/58 €32,843 €21,667 -€11,177 -34.0%
Fixed assets 21/28 €10,296 €14,706 +€4,410 +42.8%
Tangible fixed assets 22/27 €10,271 €14,681 +€4,410 +42.9%
Land and buildings 22 €335 €335 = 0.0%
Plant, machinery and equipment 23 €1,620 €1,620 = 0.0%
Furniture and vehicles 24 €8,315 €12,726 +€4,410 +53.0%
Financial fixed assets 28 €25 €25 = 0.0%
Current assets 29/58 €22,548 €6,960 -€15,587 -69.1%
Amounts receivable within one year 40/41 €18,185 - -€18,185
Trade receivables 40 €14,962 - -€14,962
Other amounts receivable 41 €3,224 - -€3,224
Cash at bank and in hand 54/58 €1,374 €3,932 +€2,558 +186.2%
Deferred charges and accrued income 490/1 €2,989 €3,029 +€40 +1.3%
Total equity and liabilities 10/49 €32,843 €21,667 -€11,177 -34.0%
Equity 10/15 €35 -€1,302 -€1,337
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €1,860 €1,860 = 0.0%
Non-distributable reserves 130/1 €1,860 €1,860 = 0.0%
Reserves not available under the articles 1311 €1,860 €1,860 = 0.0%
Profit (loss) carried forward 14 -€20,425 -€21,762 -€1,337 -6.5%
Amounts payable 17/49 €32,809 €22,969 -€9,840 -30.0%
Amounts payable after more than one year 17 €9,036 - -€9,036
Financial debts 170/4 €9,036 - -€9,036
Amounts payable within one year 42/48 €23,772 €22,969 -€804 -3.4%
Current portion of amounts payable after more than one year 42 €8,813 €9,036 +€224 +2.5%
Trade debts 44 €4,617 €5,534 +€918 +19.9%
Suppliers 440/4 €4,617 €5,534 +€918 +19.9%
Taxes, remuneration and social security 45 €8,419 €4,798 -€3,621 -43.0%
Taxes 450/3 €8,419 €4,798 -€3,621 -43.0%
Other amounts payable 47/48 €1,924 €3,600 +€1,676 +87.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €16,874 €661 -€16,213 -96.1%
Other operating charges 640/8 €1,867 €1,568 -€298 -16.0%
Gross operating margin 9900 €8,124 €2,799 -€5,325 -65.5%
Operating profit (loss) 9901 -€10,617 €569 +€11,186
Financial income 75/76B €40 €0 -€40 -100.0%
Recurring financial income 75 €40 €0 -€40 -100.0%
Financial charges 65/66B €903 €720 -€183 -20.3%
Recurring financial charges 65 €903 €720 -€183 -20.3%
Profit (loss) for the period before taxes 9903 -€11,479 -€151 +€11,328 +98.7%
Income taxes 67/77 €286 €1,186 +€900 +314.2%
Profit (loss) for the period 9904 -€11,766 -€1,337 +€10,429 +88.6%
Profit (loss) for the period to be appropriated 9905 -€11,766 -€1,337 +€10,429 +88.6%

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 29 September 2026 via checked.be.