PEPS AUTO: 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.
PEPS AUTO
Largest movements
- Receivables within one year +€12,760
up €12,760 (+274.2%), from €4,654 to €17,413
of which Other amounts receivable: +€13,687
- Cash +€5,246
up €5,246 (+207.9%), from €2,524 to €7,770
mainly Other debts (+€13,576) and Net result for the year (+€8,384)
- Tangible fixed assets +€2,345
up €2,345 (+180.2%), from €1,301 to €3,647
of which Furniture and vehicles: +€3,107
- Stocks and contracts -€2,000
down €2,000 (-100.0%), from €2,000 to €0
- Deferred charges and accrued income +€404
up €404 (+14.3%), from €2,835 to €3,239
- Other debts +€13,576
up €13,576 (+56.5%), from €24,015 to €37,591
- Profit (loss) carried forward +€8,384
up €8,384 (+41.0%), from -€20,428 to -€12,044
- Trade debts -€1,683
down €1,683 (-36.0%), from €4,673 to €2,990
- Tax, wage and social debts -€1,554
down €1,554 (-100.0%), from €1,554 to €0
of which Taxes: -€1,149
- Gross operating margin +€26,436
up €26,436, from -€12,525 to €13,911
- Financial charges +€2,791
up €2,791 (+1072.6%), from €260 to €3,051
- Financial income -€1,002
down €1,002 (-92.0%), from €1,089 to €87
- Other operating charges -€722
down €722 (-35.6%), from €2,031 to €1,309
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 | €13,314 | €32,070 | +€18,756 | +140.9% |
| Fixed assets | 21/28 | €1,301 | €3,647 | +€2,345 | +180.2% |
| Tangible fixed assets | 22/27 | €1,301 | €3,647 | +€2,345 | +180.2% |
| Plant, machinery and equipment | 23 | €940 | €178 | -€762 | -81.0% |
| Furniture and vehicles | 24 | €362 | €3,469 | +€3,107 | +859.2% |
| Current assets | 29/58 | €12,012 | €28,423 | +€16,411 | +136.6% |
| Stocks and contracts in progress | 3 | €2,000 | €0 | -€2,000 | -100.0% |
| Stocks | 30/36 | €2,000 | €0 | -€2,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €4,654 | €17,413 | +€12,760 | +274.2% |
| Trade receivables | 40 | €4,654 | €3,727 | -€927 | -19.9% |
| Other amounts receivable | 41 | €0 | €13,687 | +€13,687 | |
| Cash at bank and in hand | 54/58 | €2,524 | €7,770 | +€5,246 | +207.9% |
| Deferred charges and accrued income | 490/1 | €2,835 | €3,239 | +€404 | +14.3% |
| Total equity and liabilities | 10/49 | €13,314 | €32,070 | +€18,756 | +140.9% |
| Equity | 10/15 | -€16,928 | -€8,544 | +€8,384 | +49.5% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,428 | -€12,044 | +€8,384 | +41.0% |
| Amounts payable | 17/49 | €30,242 | €40,614 | +€10,372 | +34.3% |
| Amounts payable within one year | 42/48 | €30,242 | €40,581 | +€10,339 | +34.2% |
| Trade debts | 44 | €4,673 | €2,990 | -€1,683 | -36.0% |
| Suppliers | 440/4 | €4,673 | €2,990 | -€1,683 | -36.0% |
| Taxes, remuneration and social security | 45 | €1,554 | €0 | -€1,554 | -100.0% |
| Taxes | 450/3 | €1,149 | €0 | -€1,149 | -100.0% |
| Remuneration and social security | 454/9 | €405 | €0 | -€405 | -100.0% |
| Other amounts payable | 47/48 | €24,015 | €37,591 | +€13,576 | +56.5% |
| Accrued charges and deferred income | 492/3 | - | €33 | +€33 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,194 | €1,255 | +€61 | +5.1% |
| Other operating charges | 640/8 | €2,031 | €1,309 | -€722 | -35.6% |
| Gross operating margin | 9900 | -€12,525 | €13,911 | +€26,436 | |
| Operating profit (loss) | 9901 | -€15,750 | €11,348 | +€27,097 | |
| Financial income | 75/76B | €1,089 | €87 | -€1,002 | -92.0% |
| Recurring financial income | 75 | €1,089 | €87 | -€1,002 | -92.0% |
| Financial charges | 65/66B | €260 | €3,051 | +€2,791 | +1072.6% |
| Recurring financial charges | 65 | €260 | €3,051 | +€2,791 | +1072.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,921 | €8,384 | +€23,305 | |
| Profit (loss) for the period | 9904 | -€14,921 | €8,384 | +€23,305 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,921 | €8,384 | +€23,305 |
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 6 October 2026 via checked.be.