PESKE: 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.
PESKE
Largest movements
- Cash +€12,865
up €12,865 (+71.3%), from €18,051 to €30,916
mainly Net result for the year (+€33,950) and Depreciation (+€3,957)
- Receivables within one year +€6,936
up €6,936 (+8.1%), from €85,275 to €92,211
of which Trade receivables: +€5,005
- Current investments +€4,276
up €4,276 (+42.7%), from €10,003 to €14,279
- Tangible fixed assets -€2,138
down €2,138 (-26.1%), from €8,179 to €6,041
of which Furniture and vehicles: -€2,289
- Reserves +€27,500
up €27,500 (+50.1%), from €54,878 to €82,378
of which Distributable reserves: +€27,500
- Provisions -€5,000
no longer reported in 2025 (was €5,000)
- Other debts -€2,000
down €2,000 (-25.0%), from €8,000 to €6,000
- Gross operating margin +€10,166
up €10,166 (+26.5%), from €38,424 to €48,589
- Taxes +€6,675
up €6,675 (+71.0%), from €9,394 to €16,069
- Provisions -€5,000
new in 2025: -€5,000
- Financial charges +€1,029
up €1,029 (+217.6%), from €473 to €1,502
- Other operating charges -€979
down €979 (-37.9%), from €2,580 to €1,601
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 | €122,181 | €144,563 | +€22,382 | +18.3% |
| Fixed assets | 21/28 | €8,179 | €6,041 | -€2,138 | -26.1% |
| Tangible fixed assets | 22/27 | €8,179 | €6,041 | -€2,138 | -26.1% |
| Land and buildings | 22 | €2,352 | €1,930 | -€422 | -18.0% |
| Plant, machinery and equipment | 23 | €1,249 | €1,822 | +€573 | +45.9% |
| Furniture and vehicles | 24 | €4,579 | €2,289 | -€2,289 | -50.0% |
| Current assets | 29/58 | €114,001 | €138,522 | +€24,521 | +21.5% |
| Amounts receivable within one year | 40/41 | €85,275 | €92,211 | +€6,936 | +8.1% |
| Trade receivables | 40 | €26,595 | €31,600 | +€5,005 | +18.8% |
| Other amounts receivable | 41 | €58,680 | €60,611 | +€1,930 | +3.3% |
| Current investments | 50/53 | €10,003 | €14,279 | +€4,276 | +42.7% |
| Cash at bank and in hand | 54/58 | €18,051 | €30,916 | +€12,865 | +71.3% |
| Deferred charges and accrued income | 490/1 | €672 | €1,117 | +€445 | +66.2% |
| Total equity and liabilities | 10/49 | €122,181 | €144,563 | +€22,382 | +18.3% |
| Equity | 10/15 | €104,571 | €132,520 | +€27,950 | +26.7% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €54,878 | €82,378 | +€27,500 | +50.1% |
| Tax-exempt reserves | 132 | €4,018 | €4,018 | = | 0.0% |
| Distributable reserves | 133 | €50,860 | €78,360 | +€27,500 | +54.1% |
| Profit (loss) carried forward | 14 | €40,693 | €41,143 | +€450 | +1.1% |
| Provisions and deferred taxes | 16 | €5,000 | - | -€5,000 | |
| Provisions for liabilities and charges | 160/5 | €5,000 | - | -€5,000 | |
| Major repairs and maintenance | 162 | €5,000 | - | -€5,000 | |
| Amounts payable | 17/49 | €12,610 | €12,043 | -€567 | -4.5% |
| Amounts payable within one year | 42/48 | €12,610 | €12,043 | -€567 | -4.5% |
| Trade debts | 44 | - | €1,064 | +€1,064 | |
| Suppliers | 440/4 | - | €1,064 | +€1,064 | |
| Taxes, remuneration and social security | 45 | €4,610 | €4,979 | +€369 | +8.0% |
| Taxes | 450/3 | €4,610 | €4,979 | +€369 | +8.0% |
| Other amounts payable | 47/48 | €8,000 | €6,000 | -€2,000 | -25.0% |
| Non-recurring operating income | 76A | €19,835 | - | -€19,835 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,562 | €3,957 | +€395 | +11.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€5,000 | -€5,000 | |
| Other operating charges | 640/8 | €2,580 | €1,601 | -€979 | -37.9% |
| Gross operating margin | 9900 | €38,424 | €48,589 | +€10,166 | +26.5% |
| Operating profit (loss) | 9901 | €32,281 | €48,032 | +€15,750 | +48.8% |
| Financial income | 75/76B | €2,975 | €3,489 | +€515 | +17.3% |
| Recurring financial income | 75 | €2,975 | €3,489 | +€515 | +17.3% |
| Financial charges | 65/66B | €473 | €1,502 | +€1,029 | +217.6% |
| Recurring financial charges | 65 | €473 | €1,502 | +€1,029 | +217.6% |
| Profit (loss) for the period before taxes | 9903 | €34,783 | €50,019 | +€15,236 | +43.8% |
| Income taxes | 67/77 | €9,394 | €16,069 | +€6,675 | +71.0% |
| Profit (loss) for the period | 9904 | €25,389 | €33,950 | +€8,561 | +33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,389 | €33,950 | +€8,561 | +33.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.