PEQUIGNOT: what changed
Two financial 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.
PEQUIGNOT
Largest movements
- Cash -€226
no longer reported in 2025 (was €226)
mainly Net result for the year (-€2,653) and Trade debts (-€2,497)
- Other debts +€5,185
up €5,185 (+1.4%), from €365,472 to €370,657
- Profit (loss) carried forward -€2,653
down €2,653 (-0.7%), from -€384,742 to -€387,395
- Trade debts -€2,497
down €2,497 (-57.1%), from €4,373 to €1,876
- Short-term financial debts -€261
down €261 (-99.2%), from €263 to €2
- Other operating charges -€446
no longer reported in 2025 (was €446)
- Gross operating margin -€427
down €427 (-17.7%), from -€2,418 to -€2,846
- Financial income +€263
new in 2025: €263
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.
Derived cash bridge
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 | €226 | - | -€226 | |
| Current assets | 29/58 | €226 | - | -€226 | |
| Cash at bank and in hand | 54/58 | €226 | - | -€226 | |
| Total equity and liabilities | 10/49 | €226 | - | -€226 | |
| Equity | 10/15 | -€369,882 | -€372,535 | -€2,653 | -0.7% |
| Contributions | 10/11 | €14,860 | €14,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€384,742 | -€387,395 | -€2,653 | -0.7% |
| Amounts payable | 17/49 | €370,108 | €372,535 | +€2,427 | +0.7% |
| Amounts payable within one year | 42/48 | €370,108 | €372,535 | +€2,427 | +0.7% |
| Financial debts | 43 | €263 | €2 | -€261 | -99.2% |
| Credit institutions | 430/8 | €263 | €2 | -€261 | -99.2% |
| Trade debts | 44 | €4,373 | €1,876 | -€2,497 | -57.1% |
| Suppliers | 440/4 | €4,373 | €1,876 | -€2,497 | -57.1% |
| Other amounts payable | 47/48 | €365,472 | €370,657 | +€5,185 | +1.4% |
| Other operating charges | 640/8 | €446 | - | -€446 | |
| Gross operating margin | 9900 | -€2,418 | -€2,846 | -€427 | -17.7% |
| Operating profit (loss) | 9901 | -€2,865 | -€2,846 | +€19 | +0.7% |
| Financial income | 75/76B | - | €263 | +€263 | |
| Recurring financial income | 75 | - | €263 | +€263 | |
| Financial charges | 65/66B | €75 | €70 | -€5 | -6.1% |
| Recurring financial charges | 65 | €75 | €70 | -€5 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,939 | -€2,653 | +€286 | +9.7% |
| Profit (loss) for the period | 9904 | -€2,939 | -€2,653 | +€286 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,939 | -€2,653 | +€286 | +9.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.