Peppi & Kokki: what changed
What changed
Peppi & Kokki
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€14,619
2024 · €8,150+€6,469
Equity
€315,089
2024 · €525,469-€210,381
Cash
€286,469
2024 · €462,747-€176,278
Balance sheet total
€620,725
2024 · €932,724-€311,999
Largest movements
Assets
- Cash -€176,278
down €176,278 (-38.1%), from €462,747 to €286,469
mainly Contributions, distributions and other (-€225,000) and Other debts (-€102,127)
- Deferred charges and accrued income -€102,462
down €102,462 (-89.1%), from €115,015 to €12,554
- Receivables within one year -€27,733
down €27,733 (-41.6%), from €66,625 to €38,892
of which Other amounts receivable: -€29,109
Equity and liabilities
- Reserves -€210,381
down €210,381 (-41.5%), from €506,869 to €296,489
of which Distributable reserves: -€210,381
- Other debts -€102,127
down €102,127 (-100.0%), from €102,166 to €39
- Debts after one year -€33,122
down €33,122 (-29.1%), from €113,847 to €80,725
- Tax, wage and social debts +€26,007
up €26,007 (+25.1%), from €103,439 to €129,446
of which Taxes: +€14,462
- Current portion of long-term debt +€18,269
up €18,269 (+57.5%), from €31,763 to €50,032
Income statement
- Gross operating margin +€233,182
up €233,182 (+29.8%), from €781,965 to €1.0m
- Staff costs +€75,050
up €75,050 (+11.1%), from €677,687 to €752,737
- Taxes +€34,841
up €34,841 (+436%), from €8,000 to €42,841
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€8,150
Gross operating margin
+€233,182
Staff costs
-€75,050
Depreciation
-€9,258
Other operating charges
-€5,960
Other operating items
-€96,613
Financial income
-€642
Financial charges
-€4,349
Taxes
-€34,841
Result 2025
€14,619
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€136,127
Investment
-€72,551
Financing
-€239,854
Cash 2024
€462,747
From operations (derived)
+€136,127
Net result for the year
+€14,619
Depreciation
+€78,231
Stocks and contracts
-€154
Receivables within one year
+€27,733
Deferred charges and accrued income
+€102,462
Trade debts
-€10,644
Tax, wage and social debts
+€26,007
Other debts
-€102,127
Investment (derived)
-€72,551
Investment in fixed assets (net)
-€72,551
Financing
-€239,854
Debts after one year
-€33,122
Current portion of long-term debt
+€18,269
Contributions, distributions and other
-€225,000
Cash 2025
€286,469
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €932,724 | €620,725 | -€311,999 | -33.5% |
| Fixed assets | 21/28 | €276,892 | €271,212 | -€5,680 | -2.1% |
| Tangible fixed assets | 22/27 | €258,528 | €252,848 | -€5,680 | -2.2% |
| Plant, machinery and equipment | 23 | €96,119 | €87,525 | -€8,594 | -8.9% |
| Furniture and vehicles | 24 | €5,411 | €11,958 | +€6,547 | +121% |
| Other tangible fixed assets | 26 | €156,999 | €153,366 | -€3,633 | -2.3% |
| Financial fixed assets | 28 | €18,364 | €18,364 | = | 0.0% |
| Current assets | 29/58 | €655,832 | €349,513 | -€306,319 | -46.7% |
| Stocks and contracts in progress | 3 | €11,445 | €11,598 | +€154 | +1.3% |
| Stocks | 30/36 | €11,445 | €11,598 | +€154 | +1.3% |
| Amounts receivable within one year | 40/41 | €66,625 | €38,892 | -€27,733 | -41.6% |
| Trade receivables | 40 | €2,066 | €3,442 | +€1,376 | +66.6% |
| Other amounts receivable | 41 | €64,559 | €35,450 | -€29,109 | -45.1% |
| Cash at bank and in hand | 54/58 | €462,747 | €286,469 | -€176,278 | -38.1% |
| Deferred charges and accrued income | 490/1 | €115,015 | €12,554 | -€102,462 | -89.1% |
| Total equity and liabilities | 10/49 | €932,724 | €620,725 | -€311,999 | -33.5% |
| Equity | 10/15 | €525,469 | €315,089 | -€210,381 | -40.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €506,869 | €296,489 | -€210,381 | -41.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €505,009 | €294,629 | -€210,381 | -41.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €407,255 | €305,636 | -€101,619 | -25.0% |
| Amounts payable after more than one year | 17 | €113,847 | €80,725 | -€33,122 | -29.1% |
| Financial debts | 170/4 | €113,847 | €80,725 | -€33,122 | -29.1% |
| Amounts payable within one year | 42/48 | €293,408 | €224,912 | -€68,496 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €31,763 | €50,032 | +€18,269 | +57.5% |
| Trade debts | 44 | €56,039 | €45,394 | -€10,644 | -19.0% |
| Suppliers | 440/4 | €56,039 | €45,394 | -€10,644 | -19.0% |
| Taxes, remuneration and social security | 45 | €103,439 | €129,446 | +€26,007 | +25.1% |
| Taxes | 450/3 | €11,226 | €25,688 | +€14,462 | +129% |
| Remuneration and social security | 454/9 | €92,213 | €103,758 | +€11,545 | +12.5% |
| Other amounts payable | 47/48 | €102,166 | €39 | -€102,127 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €677,687 | €752,737 | +€75,050 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,973 | €78,231 | +€9,258 | +13.4% |
| Other operating charges | 640/8 | €4,072 | €10,031 | +€5,960 | +146% |
| Non-recurring operating charges | 66A | - | €96,613 | +€96,613 | |
| Gross operating margin | 9900 | €781,965 | €1,015,147 | +€233,182 | +29.8% |
| Operating profit (loss) | 9901 | €31,233 | €77,534 | +€46,301 | +148% |
| Financial income | 75/76B | €2,087 | €1,445 | -€642 | -30.8% |
| Recurring financial income | 75 | €2,087 | €1,445 | -€642 | -30.8% |
| Financial charges | 65/66B | €17,170 | €21,519 | +€4,349 | +25.3% |
| Recurring financial charges | 65 | €17,170 | €21,519 | +€4,349 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | €16,150 | €57,461 | +€41,310 | +256% |
| Income taxes | 67/77 | €8,000 | €42,841 | +€34,841 | +436% |
| Profit (loss) for the period | 9904 | €8,150 | €14,619 | +€6,469 | +79.4% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €8,150 | €14,619 | +€6,469 | +79.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.