Bart Peers Consulting: 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.
Bart Peers Consulting
Largest movements
- Cash +€28,006
up €28,006 (+143%), from €19,523 to €47,529
mainly Net result for the year (+€39,244) and Depreciation (+€4,770)
- Receivables within one year +€5,434
up €5,434 (+33.9%), from €16,013 to €21,447
of which Trade receivables: +€3,360
- Tangible fixed assets -€3,531
down €3,531 (-35.3%), from €10,012 to €6,481
- Deferred charges and accrued income -€1,359
down €1,359 (-74.0%), from €1,837 to €478
- Profit (loss) carried forward +€26,744
up €26,744 (+214%), from €12,500 to €39,244
- Tax, wage and social debts +€3,952
up €3,952 (+60.0%), from €6,588 to €10,540
of which Taxes: +€3,952
- Other debts -€1,883
down €1,883 (-100%), from €1,883 to €0
- Gross operating margin +€6,994
up €6,994 (+13.1%), from €53,289 to €60,283
- Depreciation +€1,583
up €1,583 (+49.7%), from €3,187 to €4,770
- Financial charges -€903
down €903 (-16.4%), from €5,503 to €4,601
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.
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 | €47,385 | €75,935 | +€28,551 | +60.3% |
| Fixed assets | 21/28 | €10,012 | €6,481 | -€3,531 | -35.3% |
| Tangible fixed assets | 22/27 | €10,012 | €6,481 | -€3,531 | -35.3% |
| Furniture and vehicles | 24 | €10,012 | €6,481 | -€3,531 | -35.3% |
| Current assets | 29/58 | €37,373 | €69,454 | +€32,082 | +85.8% |
| Amounts receivable within one year | 40/41 | €16,013 | €21,447 | +€5,434 | +33.9% |
| Trade receivables | 40 | €16,000 | €19,360 | +€3,360 | +21.0% |
| Other amounts receivable | 41 | €13 | €2,087 | +€2,074 | +16,130% |
| Cash at bank and in hand | 54/58 | €19,523 | €47,529 | +€28,006 | +143% |
| Deferred charges and accrued income | 490/1 | €1,837 | €478 | -€1,359 | -74.0% |
| Total equity and liabilities | 10/49 | €47,385 | €75,935 | +€28,551 | +60.3% |
| Equity | 10/15 | €36,531 | €63,275 | +€26,744 | +73.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €23,031 | €23,031 | = | 0.0% |
| Distributable reserves | 133 | €23,031 | €23,031 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,500 | €39,244 | +€26,744 | +214% |
| Amounts payable | 17/49 | €10,854 | €12,660 | +€1,806 | +16.6% |
| Amounts payable within one year | 42/48 | €10,854 | €12,660 | +€1,806 | +16.6% |
| Trade debts | 44 | €2,383 | €2,120 | -€263 | -11.0% |
| Suppliers | 440/4 | €2,383 | €2,120 | -€263 | -11.0% |
| Taxes, remuneration and social security | 45 | €6,588 | €10,540 | +€3,952 | +60.0% |
| Taxes | 450/3 | €6,588 | €10,540 | +€3,952 | +60.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,883 | €0 | -€1,883 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,187 | €4,770 | +€1,583 | +49.7% |
| Other operating charges | 640/8 | €278 | €284 | +€5 | +1.9% |
| Gross operating margin | 9900 | €53,289 | €60,283 | +€6,994 | +13.1% |
| Operating profit (loss) | 9901 | €49,824 | €55,230 | +€5,406 | +10.8% |
| Financial income | 75/76B | €0 | €113 | +€113 | |
| Recurring financial income | 75 | €0 | €113 | +€113 | |
| Financial charges | 65/66B | €5,503 | €4,601 | -€903 | -16.4% |
| Recurring financial charges | 65 | €5,503 | €4,601 | -€903 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €44,321 | €50,742 | +€6,421 | +14.5% |
| Income taxes | 67/77 | €11,505 | €11,498 | -€7 | -0.1% |
| Profit (loss) for the period | 9904 | €32,816 | €39,244 | +€6,428 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,816 | €39,244 | +€6,428 | +19.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.