PESQUERA: 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.
PESQUERA
Largest movements
- Cash -€1.9m
down €1.9m (-97.1%), from €2.0m to €58,677
mainly Debts after one year (-€1.9m) and Trade debts (-€150,000)
- Debts after one year -€1.9m
down €1.9m (-10.4%), from €18.1m to €16.2m
- Financial charges +€109,875
up €109,875 (+3,725%), from €2,949 to €112,825
- Gross operating margin +€45,580
new in 2025: €45,580
- Depreciation +€30,140
up €30,140 (+29,445%), from €102 to €30,242
- Other operating charges +€787
new in 2025: €787
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 | €20,241,218 | €18,278,737 | -€2.0m | -9.7% |
| Formation expenses | 20 | €151,108 | €120,866 | -€30,242 | -20.0% |
| Fixed assets | 21/28 | €18,090,110 | €18,089,194 | -€916 | 0.0% |
| Financial fixed assets | 28 | €18,090,110 | €18,089,194 | -€916 | 0.0% |
| Current assets | 29/58 | €2,000,000 | €68,677 | -€1.9m | -96.6% |
| Amounts receivable after more than one year | 29 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 291 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €2,000,000 | €58,677 | -€1.9m | -97.1% |
| Total equity and liabilities | 10/49 | €20,241,218 | €18,278,737 | -€2.0m | -9.7% |
| Equity | 10/15 | €1,996,948 | €1,898,674 | -€98,274 | -4.9% |
| Contributions | 10/11 | €2,000,000 | €2,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,052 | -€101,326 | -€98,274 | -3,220% |
| Amounts payable | 17/49 | €18,244,270 | €16,380,062 | -€1.9m | -10.2% |
| Amounts payable after more than one year | 17 | €18,093,340 | €16,204,895 | -€1.9m | -10.4% |
| Financial debts | 170/4 | €18,093,340 | €16,204,895 | -€1.9m | -10.4% |
| Amounts payable within one year | 42/48 | €150,929 | €174,767 | +€23,838 | +15.8% |
| Trade debts | 44 | €150,000 | - | -€150,000 | |
| Suppliers | 440/4 | €150,000 | - | -€150,000 | |
| Taxes, remuneration and social security | 45 | - | €10,080 | +€10,080 | |
| Taxes | 450/3 | - | €10,080 | +€10,080 | |
| Other amounts payable | 47/48 | €929 | €164,687 | +€163,758 | +17,621% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102 | €30,242 | +€30,140 | +29,445% |
| Other operating charges | 640/8 | - | €787 | +€787 | |
| Gross operating margin | 9900 | - | €45,580 | +€45,580 | |
| Operating profit (loss) | 9901 | -€102 | €14,551 | +€14,653 | |
| Financial charges | 65/66B | €2,949 | €112,825 | +€109,875 | +3,725% |
| Recurring financial charges | 65 | €2,949 | €112,825 | +€109,875 | +3,725% |
| Profit (loss) for the period before taxes | 9903 | -€3,052 | -€98,274 | -€95,222 | -3,120% |
| Profit (loss) for the period | 9904 | -€3,052 | -€98,274 | -€95,222 | -3,120% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,052 | -€98,274 | -€95,222 | -3,120% |
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 27 October 2026 via checked.be.