Claes Peter: 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.
Claes Peter
Largest movements
- Tangible fixed assets +€82,490
new in 2025: €82,490
of which Furniture and vehicles: +€69,703
- Current investments -€75,000
no longer reported in 2025 (was €75,000)
- Cash +€53,700
up €53,700 (+42.9%), from €125,039 to €178,739
mainly Other debts (+€424,457) and Net result for the year (+€134,842)
- Other debts +€424,457
up €424,457 (+11738.1%), from €3,616 to €428,073
- Reserves -€365,158
down €365,158 (-49.5%), from €738,173 to €373,015
- Tax, wage and social debts +€60,722
up €60,722 (+298.2%), from €20,361 to €81,083
of which Taxes: +€61,630
- Debts after one year -€51,403
down €51,403 (-45.3%), from €113,520 to €62,117
- Gross operating margin -€9,110
down €9,110 (-18.6%), from €48,904 to €39,794
- Depreciation +€4,874
new in 2025: €4,874
- Taxes -€2,907
down €2,907 (-24.1%), from €12,063 to €9,156
- Financial charges -€2,819
down €2,819 (-47.8%), from €5,895 to €3,076
- Financial income +€2,144
up €2,144 (+1.9%), from €110,460 to €112,604
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 | €903,993 | €967,739 | +€63,746 | +7.1% |
| Fixed assets | 21/28 | €703,788 | €786,278 | +€82,490 | +11.7% |
| Tangible fixed assets | 22/27 | - | €82,490 | +€82,490 | |
| Plant, machinery and equipment | 23 | - | €12,786 | +€12,786 | |
| Furniture and vehicles | 24 | - | €69,703 | +€69,703 | |
| Financial fixed assets | 28 | €703,788 | €703,788 | = | 0.0% |
| Current assets | 29/58 | €200,205 | €181,461 | -€18,743 | -9.4% |
| Amounts receivable within one year | 40/41 | €6 | €1,506 | +€1,500 | +26978.4% |
| Other amounts receivable | 41 | €6 | €1,506 | +€1,500 | +26978.4% |
| Current investments | 50/53 | €75,000 | - | -€75,000 | |
| Cash at bank and in hand | 54/58 | €125,039 | €178,739 | +€53,700 | +42.9% |
| Deferred charges and accrued income | 490/1 | €160 | €1,217 | +€1,057 | +660.6% |
| Total equity and liabilities | 10/49 | €903,993 | €967,739 | +€63,746 | +7.1% |
| Equity | 10/15 | €756,773 | €391,615 | -€365,158 | -48.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €738,173 | €373,015 | -€365,158 | -49.5% |
| Distributable reserves | 133 | €738,173 | €373,015 | -€365,158 | -49.5% |
| Amounts payable | 17/49 | €147,219 | €576,124 | +€428,905 | +291.3% |
| Amounts payable after more than one year | 17 | €113,520 | €62,117 | -€51,403 | -45.3% |
| Financial debts | 170/4 | €113,520 | €62,117 | -€51,403 | -45.3% |
| Amounts payable within one year | 42/48 | €33,699 | €514,007 | +€480,308 | +1425.3% |
| Current portion of amounts payable after more than one year | 42 | €6,220 | - | -€6,220 | |
| Trade debts | 44 | €3,502 | €4,850 | +€1,349 | +38.5% |
| Suppliers | 440/4 | €3,502 | €4,850 | +€1,349 | +38.5% |
| Taxes, remuneration and social security | 45 | €20,361 | €81,083 | +€60,722 | +298.2% |
| Taxes | 450/3 | €19,453 | €81,083 | +€61,630 | +316.8% |
| Remuneration and social security | 454/9 | €909 | - | -€909 | |
| Other amounts payable | 47/48 | €3,616 | €428,073 | +€424,457 | +11738.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,874 | +€4,874 | |
| Other operating charges | 640/8 | €602 | €449 | -€153 | -25.4% |
| Gross operating margin | 9900 | €48,904 | €39,794 | -€9,110 | -18.6% |
| Operating profit (loss) | 9901 | €48,301 | €34,470 | -€13,831 | -28.6% |
| Financial income | 75/76B | €110,460 | €112,604 | +€2,144 | +1.9% |
| Recurring financial income | 75 | €110,460 | €112,604 | +€2,144 | +1.9% |
| Financial charges | 65/66B | €5,895 | €3,076 | -€2,819 | -47.8% |
| Recurring financial charges | 65 | €5,895 | €3,076 | -€2,819 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €152,867 | €143,998 | -€8,868 | -5.8% |
| Income taxes | 67/77 | €12,063 | €9,156 | -€2,907 | -24.1% |
| Profit (loss) for the period | 9904 | €140,803 | €134,842 | -€5,962 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €140,803 | €134,842 | -€5,962 | -4.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.