Construct D'haene 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.
Construct D'haene Peter
Largest movements
- Cash +€44,905
up €44,905 (+203.3%), from €22,083 to €66,988
mainly Net result for the year (+€32,799) and Other debts (+€32,585)
- Receivables within one year +€19,805
up €19,805 (+277.1%), from €7,146 to €26,951
of which Trade receivables: +€15,620
- Deferred charges and accrued income -€6,008
no longer reported in 2025 (was €6,008)
- Other debts +€32,585
up €32,585 (+78.9%), from €41,325 to €73,910
- Profit (loss) carried forward +€31,966
new in 2025: €31,966
- Debts after one year -€11,000
down €11,000 (-30.6%), from €36,000 to €25,000
- Accrued charges and deferred income +€3,687
up €3,687 (+160.1%), from €2,303 to €5,990
- Tax, wage and social debts +€2,509
up €2,509 (+63.5%), from €3,952 to €6,461
of which Remuneration and social security: +€1,300
- Taxes -€4,489
down €4,489 (-34.5%), from €12,996 to €8,507
- Gross operating margin -€4,146
down €4,146 (-8.2%), from €50,662 to €46,516
- Financial charges +€1,528
up €1,528 (+45.4%), from €3,364 to €4,892
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 | €160,237 | €218,939 | +€58,702 | +36.6% |
| Current assets | 29/58 | €160,237 | €218,939 | +€58,702 | +36.6% |
| Amounts receivable within one year | 40/41 | €7,146 | €26,951 | +€19,805 | +277.1% |
| Trade receivables | 40 | €3,202 | €18,821 | +€15,620 | +487.9% |
| Other amounts receivable | 41 | €3,945 | €8,130 | +€4,185 | +106.1% |
| Current investments | 50/53 | €125,000 | €125,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,083 | €66,988 | +€44,905 | +203.3% |
| Deferred charges and accrued income | 490/1 | €6,008 | - | -€6,008 | |
| Total equity and liabilities | 10/49 | €160,237 | €218,939 | +€58,702 | +36.6% |
| Equity | 10/15 | €74,657 | €106,623 | +€31,966 | +42.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €72,157 | €72,157 | = | 0.0% |
| Distributable reserves | 133 | €72,157 | €72,157 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €31,966 | +€31,966 | |
| Amounts payable | 17/49 | €85,580 | €112,317 | +€26,736 | +31.2% |
| Amounts payable after more than one year | 17 | €36,000 | €25,000 | -€11,000 | -30.6% |
| Other amounts payable | 178/9 | €36,000 | €25,000 | -€11,000 | -30.6% |
| Amounts payable within one year | 42/48 | €47,277 | €81,326 | +€34,049 | +72.0% |
| Trade debts | 44 | €2,000 | €955 | -€1,045 | -52.2% |
| Suppliers | 440/4 | €2,000 | €955 | -€1,045 | -52.2% |
| Taxes, remuneration and social security | 45 | €3,952 | €6,461 | +€2,509 | +63.5% |
| Taxes | 450/3 | €3,952 | €5,161 | +€1,209 | +30.6% |
| Remuneration and social security | 454/9 | - | €1,300 | +€1,300 | |
| Other amounts payable | 47/48 | €41,325 | €73,910 | +€32,585 | +78.9% |
| Accrued charges and deferred income | 492/3 | €2,303 | €5,990 | +€3,687 | +160.1% |
| Other operating charges | 640/8 | €190 | €319 | +€129 | +67.9% |
| Gross operating margin | 9900 | €50,662 | €46,516 | -€4,146 | -8.2% |
| Operating profit (loss) | 9901 | €50,472 | €46,197 | -€4,275 | -8.5% |
| Financial charges | 65/66B | €3,364 | €4,892 | +€1,528 | +45.4% |
| Recurring financial charges | 65 | €3,364 | €4,892 | +€1,528 | +45.4% |
| Profit (loss) for the period before taxes | 9903 | €47,109 | €41,305 | -€5,803 | -12.3% |
| Income taxes | 67/77 | €12,996 | €8,507 | -€4,489 | -34.5% |
| Profit (loss) for the period | 9904 | €34,113 | €32,799 | -€1,314 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,113 | €32,799 | -€1,314 | -3.9% |
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 4 October 2026 via checked.be.