PETERPANDA: 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.
PETERPANDA
Largest movements
- Current investments +€40,000
up €40,000 (+72.7%), from €55,000 to €95,000
- Receivables within one year -€12,870
down €12,870 (-33.7%), from €38,194 to €25,324
of which Other amounts receivable: -€13,039
- Tangible fixed assets -€12,092
down €12,092 (-16.6%), from €73,012 to €60,920
of which Furniture and vehicles: -€10,776
- Cash -€4,392
down €4,392 (-22.5%), from €19,502 to €15,111
mainly Current investments (-€40,000) and Current portion of long-term debt (-€6,972)
- Stocks and contracts -€4,000
down €4,000 (-32.0%), from €12,500 to €8,500
- Reserves +€13,680
up €13,680 (+8.7%), from €158,125 to €171,805
- Current portion of long-term debt -€6,972
down €6,972 (-91.6%), from €7,609 to €638
- Trade debts +€3,864
up €3,864 (+81.5%), from €4,742 to €8,606
- Gross operating margin -€6,535
down €6,535 (-16.7%), from €39,131 to €32,596
- Financial income +€2,737
up €2,737 (+278.7%), from €982 to €3,719
- Taxes -€1,090
down €1,090 (-14.0%), from €7,787 to €6,697
- Other operating charges -€810
down €810 (-30.0%), from €2,696 to €1,886
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 | €199,852 | €206,970 | +€7,119 | +3.6% |
| Fixed assets | 21/28 | €73,012 | €60,920 | -€12,092 | -16.6% |
| Tangible fixed assets | 22/27 | €73,012 | €60,920 | -€12,092 | -16.6% |
| Land and buildings | 22 | €47,263 | €46,204 | -€1,058 | -2.2% |
| Plant, machinery and equipment | 23 | €3,666 | €3,408 | -€258 | -7.0% |
| Furniture and vehicles | 24 | €22,084 | €11,308 | -€10,776 | -48.8% |
| Current assets | 29/58 | €126,840 | €146,050 | +€19,211 | +15.1% |
| Stocks and contracts in progress | 3 | €12,500 | €8,500 | -€4,000 | -32.0% |
| Stocks | 30/36 | €12,500 | €8,500 | -€4,000 | -32.0% |
| Amounts receivable within one year | 40/41 | €38,194 | €25,324 | -€12,870 | -33.7% |
| Trade receivables | 40 | €11,832 | €12,001 | +€169 | +1.4% |
| Other amounts receivable | 41 | €26,362 | €13,323 | -€13,039 | -49.5% |
| Current investments | 50/53 | €55,000 | €95,000 | +€40,000 | +72.7% |
| Cash at bank and in hand | 54/58 | €19,502 | €15,111 | -€4,392 | -22.5% |
| Deferred charges and accrued income | 490/1 | €1,643 | €2,115 | +€472 | +28.7% |
| Total equity and liabilities | 10/49 | €199,852 | €206,970 | +€7,119 | +3.6% |
| Equity | 10/15 | €176,725 | €190,405 | +€13,680 | +7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €158,125 | €171,805 | +€13,680 | +8.7% |
| Distributable reserves | 133 | €158,125 | €171,805 | +€13,680 | +8.7% |
| Amounts payable | 17/49 | €23,127 | €16,566 | -€6,562 | -28.4% |
| Amounts payable after more than one year | 17 | €638 | - | -€638 | |
| Financial debts | 170/4 | €638 | - | -€638 | |
| Amounts payable within one year | 42/48 | €21,490 | €16,566 | -€4,924 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | €7,609 | €638 | -€6,972 | -91.6% |
| Financial debts | 43 | €5,953 | €5,939 | -€15 | -0.3% |
| Credit institutions | 430/8 | €5,953 | €5,939 | -€15 | -0.3% |
| Trade debts | 44 | €4,742 | €8,606 | +€3,864 | +81.5% |
| Suppliers | 440/4 | €4,742 | €8,606 | +€3,864 | +81.5% |
| Taxes, remuneration and social security | 45 | €3,185 | €1,383 | -€1,802 | -56.6% |
| Taxes | 450/3 | €3,185 | €1,383 | -€1,802 | -56.6% |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,034 | €13,091 | +€57 | +0.4% |
| Other operating charges | 640/8 | €2,696 | €1,886 | -€810 | -30.0% |
| Gross operating margin | 9900 | €39,131 | €32,596 | -€6,535 | -16.7% |
| Operating profit (loss) | 9901 | €23,400 | €17,619 | -€5,782 | -24.7% |
| Financial income | 75/76B | €982 | €3,719 | +€2,737 | +278.7% |
| Recurring financial income | 75 | €982 | €3,719 | +€2,737 | +278.7% |
| Financial charges | 65/66B | €859 | €961 | +€101 | +11.8% |
| Recurring financial charges | 65 | €859 | €961 | +€101 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €23,523 | €20,377 | -€3,146 | -13.4% |
| Income taxes | 67/77 | €7,787 | €6,697 | -€1,090 | -14.0% |
| Profit (loss) for the period | 9904 | €15,736 | €13,680 | -€2,056 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,736 | €13,680 | -€2,056 | -13.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.