Atelier PEETERS Bernard: what changed
Atelier PEETERS Bernard
Largest movements
- Tangible fixed assets +€59,825
up €59,825 (+91.0%), from €65,742 to €125,567
of which Plant, machinery and equipment: +€34,707
- Stocks and contracts -€11,735
down €11,735 (-57.3%), from €20,469 to €8,734
- Receivables within one year +€6,020
up €6,020 (+14.0%), from €42,847 to €48,867
of which Other amounts receivable: +€8,278
- Cash +€3,401
up €3,401 (+13.5%), from €25,192 to €28,593
mainly Other debts (+€50,000) and Debts after one year (+€45,693)
- Intangible fixed assets -€2,500
down €2,500 (-12.1%), from €20,632 to €18,132
- Other debts +€50,000
new in 2025: €50,000
- Debts after one year +€45,693
up €45,693 (+133%), from €34,235 to €79,928
- Trade debts -€25,936
down €25,936 (-61.4%), from €42,232 to €16,296
- Profit (loss) carried forward -€22,148
down €22,148 (-31.7%), from €69,881 to €47,732
- Current portion of long-term debt +€13,600
up €13,600 (+372%), from €3,656 to €17,255
- Depreciation +€15,826
up €15,826 (+172%), from €9,211 to €25,037
- Gross operating margin +€12,866
up €12,866 (+7.9%), from €163,610 to €176,476
- Staff costs +€9,126
up €9,126 (+9.0%), from €101,911 to €111,037
- Taxes -€2,144
down €2,144 (-19.6%), from €10,952 to €8,808
- Financial charges +€2,074
up €2,074 (+106%), from €1,951 to €4,025
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €178,495 | €233,458 | +€54,963 | +30.8% |
| Fixed assets | 21/28 | €86,656 | €144,381 | +€57,725 | +66.6% |
| Intangible fixed assets | 21 | €20,632 | €18,132 | -€2,500 | -12.1% |
| Tangible fixed assets | 22/27 | €65,742 | €125,567 | +€59,825 | +91.0% |
| Plant, machinery and equipment | 23 | €3,792 | €38,499 | +€34,707 | +915% |
| Furniture and vehicles | 24 | - | €31,187 | +€31,187 | |
| Other tangible fixed assets | 26 | €61,950 | €55,881 | -€6,069 | -9.8% |
| Financial fixed assets | 28 | €282 | €682 | +€400 | +142% |
| Current assets | 29/58 | €91,839 | €89,077 | -€2,762 | -3.0% |
| Stocks and contracts in progress | 3 | €20,469 | €8,734 | -€11,735 | -57.3% |
| Stocks | 30/36 | €20,469 | €8,734 | -€11,735 | -57.3% |
| Amounts receivable within one year | 40/41 | €42,847 | €48,867 | +€6,020 | +14.0% |
| Trade receivables | 40 | €12,098 | €9,839 | -€2,259 | -18.7% |
| Other amounts receivable | 41 | €30,750 | €39,028 | +€8,278 | +26.9% |
| Cash at bank and in hand | 54/58 | €25,192 | €28,593 | +€3,401 | +13.5% |
| Deferred charges and accrued income | 490/1 | €3,331 | €2,883 | -€448 | -13.5% |
| Total equity and liabilities | 10/49 | €178,495 | €233,458 | +€54,963 | +30.8% |
| Equity | 10/15 | €70,881 | €48,732 | -€22,148 | -31.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,881 | €47,732 | -€22,148 | -31.7% |
| Amounts payable | 17/49 | €107,614 | €184,725 | +€77,111 | +71.7% |
| Amounts payable after more than one year | 17 | €34,235 | €79,928 | +€45,693 | +133% |
| Financial debts | 170/4 | €34,235 | €79,928 | +€45,693 | +133% |
| Amounts payable within one year | 42/48 | €73,105 | €104,733 | +€31,627 | +43.3% |
| Current portion of amounts payable after more than one year | 42 | €3,656 | €17,255 | +€13,600 | +372% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €42,232 | €16,296 | -€25,936 | -61.4% |
| Suppliers | 440/4 | €42,232 | €16,296 | -€25,936 | -61.4% |
| Taxes, remuneration and social security | 45 | €27,218 | €21,182 | -€6,036 | -22.2% |
| Taxes | 450/3 | €18,203 | €9,740 | -€8,463 | -46.5% |
| Remuneration and social security | 454/9 | €9,015 | €11,442 | +€2,428 | +26.9% |
| Other amounts payable | 47/48 | - | €50,000 | +€50,000 | |
| Accrued charges and deferred income | 492/3 | €274 | €64 | -€209 | -76.5% |
| Remuneration, social security and pensions | 62 | €101,911 | €111,037 | +€9,126 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,211 | €25,037 | +€15,826 | +172% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€586 | -€252 | +€334 | +57.0% |
| Non-recurring operating charges | 66A | €278 | €0 | -€278 | -100% |
| Gross operating margin | 9900 | €163,610 | €176,476 | +€12,866 | +7.9% |
| Operating profit (loss) | 9901 | €52,796 | €40,653 | -€12,143 | -23.0% |
| Financial income | 75/76B | €127 | €31 | -€96 | -75.3% |
| Recurring financial income | 75 | €0 | €31 | +€31 | |
| Non-recurring financial income | 76B | €127 | €0 | -€127 | -100% |
| Financial charges | 65/66B | €1,951 | €4,025 | +€2,074 | +106% |
| Recurring financial charges | 65 | €1,951 | €4,025 | +€2,074 | +106% |
| Profit (loss) for the period before taxes | 9903 | €50,972 | €36,660 | -€14,312 | -28.1% |
| Income taxes | 67/77 | €10,952 | €8,808 | -€2,144 | -19.6% |
| Profit (loss) for the period | 9904 | €40,020 | €27,852 | -€12,169 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,020 | €27,852 | -€12,169 | -30.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.