PEPSTONIC: 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.
PEPSTONIC
Largest movements
- Cash +€84,367
up €84,367 (+455.8%), from €18,509 to €102,876
mainly Net result for the year (+€76,380) and Tax, wage and social debts (+€6,857)
- Tangible fixed assets -€1,464
no longer reported in 2025 (was €1,464)
- Profit (loss) carried forward +€76,380
up €76,380 (+69.7%), from -€109,536 to -€33,156
- Tax, wage and social debts +€6,857
up €6,857 (+786.2%), from €872 to €7,730
- Other debts +€1,833
up €1,833 (+15.1%), from €12,136 to €13,970
- Trade debts -€1,251
down €1,251 (-71.0%), from €1,761 to €510
- Gross operating margin +€78,848
up €78,848 (+3349.3%), from €2,354 to €81,203
- Financial charges -€16,087
down €16,087 (-97.8%), from €16,445 to €358
of which Non-recurring financial charges: -€16,310
- Depreciation -€11,558
down €11,558 (-88.8%), from €13,022 to €1,464
- Other operating charges -€3,158
down €3,158 (-70.6%), from €4,472 to €1,314
- Taxes +€853
up €853 (+102.3%), from €834 to €1,687
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 | €20,092 | €103,912 | +€83,820 | +417.2% |
| Fixed assets | 21/28 | €1,464 | - | -€1,464 | |
| Tangible fixed assets | 22/27 | €1,464 | - | -€1,464 | |
| Furniture and vehicles | 24 | €1,464 | - | -€1,464 | |
| Current assets | 29/58 | €18,628 | €103,912 | +€85,284 | +457.8% |
| Amounts receivable within one year | 40/41 | €119 | €212 | +€93 | +78.1% |
| Trade receivables | 40 | - | €212 | +€212 | |
| Other amounts receivable | 41 | €119 | - | -€119 | |
| Cash at bank and in hand | 54/58 | €18,509 | €102,876 | +€84,367 | +455.8% |
| Deferred charges and accrued income | 490/1 | - | €824 | +€824 | |
| Total equity and liabilities | 10/49 | €20,092 | €103,912 | +€83,820 | +417.2% |
| Equity | 10/15 | €4,794 | €81,174 | +€76,380 | +1593.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €108,130 | €108,130 | = | 0.0% |
| Distributable reserves | 133 | €108,130 | €108,130 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,536 | -€33,156 | +€76,380 | +69.7% |
| Amounts payable | 17/49 | €15,298 | €22,738 | +€7,440 | +48.6% |
| Amounts payable within one year | 42/48 | €14,770 | €22,210 | +€7,440 | +50.4% |
| Trade debts | 44 | €1,761 | €510 | -€1,251 | -71.0% |
| Suppliers | 440/4 | €1,761 | €510 | -€1,251 | -71.0% |
| Taxes, remuneration and social security | 45 | €872 | €7,730 | +€6,857 | +786.2% |
| Taxes | 450/3 | €872 | €7,730 | +€6,857 | +786.2% |
| Other amounts payable | 47/48 | €12,136 | €13,970 | +€1,833 | +15.1% |
| Accrued charges and deferred income | 492/3 | €528 | €528 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,022 | €1,464 | -€11,558 | -88.8% |
| Other operating charges | 640/8 | €4,472 | €1,314 | -€3,158 | -70.6% |
| Gross operating margin | 9900 | €2,354 | €81,203 | +€78,848 | +3349.3% |
| Operating profit (loss) | 9901 | -€15,140 | €78,424 | +€93,564 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €16,445 | €358 | -€16,087 | -97.8% |
| Recurring financial charges | 65 | €135 | €358 | +€223 | +164.7% |
| Non-recurring financial charges | 66B | €16,310 | - | -€16,310 | |
| Profit (loss) for the period before taxes | 9903 | -€31,582 | €78,066 | +€109,649 | |
| Income taxes | 67/77 | €834 | €1,687 | +€853 | +102.3% |
| Profit (loss) for the period | 9904 | -€32,416 | €76,380 | +€108,796 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,416 | €76,380 | +€108,796 |
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.