BEYOND PEAKS: 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.
BEYOND PEAKS
Largest movements
- Receivables within one year -€16,264
down €16,264 (-81.8%), from €19,872 to €3,608
of which Trade receivables: -€16,719
- Cash +€10,194
up €10,194 (+58.2%), from €17,518 to €27,712
mainly Receivables within one year (+€16,264) and Net result for the year (+€12,604)
- Stocks and contracts -€2,300
no longer reported in 2025 (was €2,300)
- Tangible fixed assets -€1,894
down €1,894 (-44.2%), from €4,285 to €2,391
of which Furniture and vehicles: -€1,122
- Profit (loss) carried forward -€19,396
down €19,396 (-87.8%), from €22,082 to €2,686
- Other debts +€11,156
up €11,156 (+171.1%), from €6,519 to €17,675
- Trade debts -€8,246
no longer reported in 2025 (was €8,246)
- Tax, wage and social debts +€6,222
up €6,222 (+134.4%), from €4,628 to €10,850
- Gross operating margin +€7,294
up €7,294 (+42.1%), from €17,318 to €24,612
- Taxes +€3,606
up €3,606 (+120.2%), from €3,000 to €6,606
- Other operating charges +€3,340
new in 2025: €3,340
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 | €43,975 | €33,712 | -€10,263 | -23.3% |
| Fixed assets | 21/28 | €4,285 | €2,391 | -€1,894 | -44.2% |
| Tangible fixed assets | 22/27 | €4,285 | €2,391 | -€1,894 | -44.2% |
| Plant, machinery and equipment | 23 | €2,750 | €1,978 | -€772 | -28.1% |
| Furniture and vehicles | 24 | €1,535 | €413 | -€1,122 | -73.1% |
| Current assets | 29/58 | €39,690 | €31,321 | -€8,369 | -21.1% |
| Stocks and contracts in progress | 3 | €2,300 | - | -€2,300 | |
| Stocks | 30/36 | €2,300 | - | -€2,300 | |
| Amounts receivable within one year | 40/41 | €19,872 | €3,608 | -€16,264 | -81.8% |
| Trade receivables | 40 | €16,719 | - | -€16,719 | |
| Other amounts receivable | 41 | €3,153 | €3,608 | +€456 | +14.5% |
| Cash at bank and in hand | 54/58 | €17,518 | €27,712 | +€10,194 | +58.2% |
| Total equity and liabilities | 10/49 | €43,975 | €33,712 | -€10,263 | -23.3% |
| Equity | 10/15 | €24,582 | €5,186 | -€19,396 | -78.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,082 | €2,686 | -€19,396 | -87.8% |
| Amounts payable | 17/49 | €19,393 | €28,525 | +€9,132 | +47.1% |
| Amounts payable within one year | 42/48 | €19,393 | €28,525 | +€9,132 | +47.1% |
| Trade debts | 44 | €8,246 | - | -€8,246 | |
| Suppliers | 440/4 | €8,246 | - | -€8,246 | |
| Taxes, remuneration and social security | 45 | €4,628 | €10,850 | +€6,222 | +134.4% |
| Taxes | 450/3 | €4,628 | €10,850 | +€6,222 | +134.4% |
| Other amounts payable | 47/48 | €6,519 | €17,675 | +€11,156 | +171.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,130 | €1,894 | -€235 | -11.1% |
| Other operating charges | 640/8 | - | €3,340 | +€3,340 | |
| Gross operating margin | 9900 | €17,318 | €24,612 | +€7,294 | +42.1% |
| Operating profit (loss) | 9901 | €15,189 | €19,377 | +€4,189 | +27.6% |
| Financial income | 75/76B | - | €106 | +€106 | |
| Recurring financial income | 75 | - | €106 | +€106 | |
| Financial charges | 65/66B | €376 | €273 | -€103 | -27.3% |
| Recurring financial charges | 65 | €376 | €273 | -€103 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €14,813 | €19,210 | +€4,397 | +29.7% |
| Income taxes | 67/77 | €3,000 | €6,606 | +€3,606 | +120.2% |
| Profit (loss) for the period | 9904 | €11,813 | €12,604 | +€791 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,813 | €12,604 | +€791 | +6.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.