Advies Peerlinck: 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.
Advies Peerlinck
Largest movements
- Cash +€48,683
up €48,683 (+180%), from €27,063 to €75,746
mainly Net result for the year (+€44,180) and Tax, wage and social debts (+€5,048)
- Receivables within one year +€2,008
new in 2026: €2,008
- Tangible fixed assets -€1,487
down €1,487 (-38.5%), from €3,867 to €2,380
- Reserves +€44,180
up €44,180 (+230%), from €19,184 to €63,363
- Tax, wage and social debts +€5,048
up €5,048 (+111%), from €4,564 to €9,612
- Trade debts +€1,153
up €1,153 (+2,004%), from €58 to €1,210
- Other debts -€925
no longer reported in 2026 (was €925)
- Gross operating margin +€51,974
up €51,974 (+296%), from €17,547 to €69,521
- Taxes +€18,011
up €18,011 (+587%), from €3,067 to €21,078
- Other operating charges -€2,975
down €2,975 (-76.4%), from €3,897 to €921
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,930 | €80,626 | +€49,696 | +161% |
| Fixed assets | 21/28 | €3,867 | €2,380 | -€1,487 | -38.5% |
| Tangible fixed assets | 22/27 | €3,867 | €2,380 | -€1,487 | -38.5% |
| Furniture and vehicles | 24 | €3,867 | €2,380 | -€1,487 | -38.5% |
| Current assets | 29/58 | €27,063 | €78,246 | +€51,183 | +189% |
| Amounts receivable within one year | 40/41 | - | €2,008 | +€2,008 | |
| Other amounts receivable | 41 | - | €2,008 | +€2,008 | |
| Cash at bank and in hand | 54/58 | €27,063 | €75,746 | +€48,683 | +180% |
| Deferred charges and accrued income | 490/1 | - | €492 | +€492 | |
| Total equity and liabilities | 10/49 | €30,930 | €80,626 | +€49,696 | +161% |
| Equity | 10/15 | €25,384 | €69,563 | +€44,180 | +174% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,184 | €63,363 | +€44,180 | +230% |
| Distributable reserves | 133 | €19,184 | €63,363 | +€44,180 | +230% |
| Amounts payable | 17/49 | €5,546 | €11,062 | +€5,516 | +99.5% |
| Amounts payable within one year | 42/48 | €5,546 | €10,822 | +€5,276 | +95.1% |
| Trade debts | 44 | €58 | €1,210 | +€1,153 | +2,004% |
| Suppliers | 440/4 | €58 | €1,210 | +€1,153 | +2,004% |
| Taxes, remuneration and social security | 45 | €4,564 | €9,612 | +€5,048 | +111% |
| Taxes | 450/3 | €4,564 | €9,612 | +€5,048 | +111% |
| Other amounts payable | 47/48 | €925 | - | -€925 | |
| Accrued charges and deferred income | 492/3 | - | €240 | +€240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,419 | €1,487 | +€68 | +4.8% |
| Other operating charges | 640/8 | €3,897 | €921 | -€2,975 | -76.4% |
| Gross operating margin | 9900 | €17,547 | €69,521 | +€51,974 | +296% |
| Operating profit (loss) | 9901 | €12,231 | €67,112 | +€54,881 | +449% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €2,208 | €1,883 | -€326 | -14.8% |
| Recurring financial charges | 65 | €2,208 | €1,883 | -€326 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €10,022 | €65,258 | +€55,236 | +551% |
| Income taxes | 67/77 | €3,067 | €21,078 | +€18,011 | +587% |
| Profit (loss) for the period | 9904 | €6,955 | €44,180 | +€37,225 | +535% |
| Profit (loss) for the period to be appropriated | 9905 | €6,955 | €44,180 | +€37,225 | +535% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.