Dominique Van de Peer: 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.
Dominique Van de Peer
Largest movements
- Receivables within one year +€26,733
up €26,733 (+153,725%), from €17 to €26,750
of which Trade receivables: +€26,750
- Cash -€15,694
down €15,694 (-44.1%), from €35,611 to €19,917
mainly Receivables within one year (-€26,733) and Accrued charges and deferred income (-€14,136)
- Tangible fixed assets +€1,686
up €1,686 (+66.8%), from €2,523 to €4,209
of which Furniture and vehicles: +€1,495
- Profit (loss) carried forward +€14,652
up €14,652 (+3,042%), from €482 to €15,134
- Accrued charges and deferred income -€14,136
down €14,136 (-100%), from €14,136 to €0
- Trade debts +€6,393
up €6,393 (+163%), from €3,919 to €10,313
- Tax, wage and social debts +€4,995
up €4,995 (+36.1%), from €13,828 to €18,823
- Other debts +€634
up €634 (+1,220%), from €52 to €685
- Gross operating margin +€21,411
up €21,411 (+720%), from €2,975 to €24,386
- Taxes +€4,295
up €4,295 (+927%), from €463 to €4,759
- Financial charges +€1,615
up €1,615 (+83.7%), from €1,929 to €3,544
- Other operating charges +€727
new in 2025: €727
- Depreciation +€603
up €603 (+594%), from €102 to €705
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 | €38,418 | €50,955 | +€12,538 | +32.6% |
| Fixed assets | 21/28 | €2,523 | €4,209 | +€1,686 | +66.8% |
| Tangible fixed assets | 22/27 | €2,523 | €4,209 | +€1,686 | +66.8% |
| Plant, machinery and equipment | 23 | €1,692 | €1,882 | +€191 | +11.3% |
| Furniture and vehicles | 24 | €832 | €2,326 | +€1,495 | +180% |
| Current assets | 29/58 | €35,894 | €46,746 | +€10,852 | +30.2% |
| Amounts receivable within one year | 40/41 | €17 | €26,750 | +€26,733 | +153,725% |
| Trade receivables | 40 | - | €26,750 | +€26,750 | |
| Other amounts receivable | 41 | €17 | €0 | -€17 | -100% |
| Cash at bank and in hand | 54/58 | €35,611 | €19,917 | -€15,694 | -44.1% |
| Deferred charges and accrued income | 490/1 | €266 | €79 | -€187 | -70.3% |
| Total equity and liabilities | 10/49 | €38,418 | €50,955 | +€12,538 | +32.6% |
| Equity | 10/15 | €6,482 | €21,134 | +€14,652 | +226% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €482 | €15,134 | +€14,652 | +3,042% |
| Amounts payable | 17/49 | €31,936 | €29,822 | -€2,114 | -6.6% |
| Amounts payable within one year | 42/48 | €17,800 | €29,822 | +€12,022 | +67.5% |
| Trade debts | 44 | €3,919 | €10,313 | +€6,393 | +163% |
| Suppliers | 440/4 | €3,919 | €10,313 | +€6,393 | +163% |
| Taxes, remuneration and social security | 45 | €13,828 | €18,823 | +€4,995 | +36.1% |
| Taxes | 450/3 | €13,828 | €18,823 | +€4,995 | +36.1% |
| Other amounts payable | 47/48 | €52 | €685 | +€634 | +1,220% |
| Accrued charges and deferred income | 492/3 | €14,136 | €0 | -€14,136 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102 | €705 | +€603 | +594% |
| Other operating charges | 640/8 | - | €727 | +€727 | |
| Gross operating margin | 9900 | €2,975 | €24,386 | +€21,411 | +720% |
| Operating profit (loss) | 9901 | €2,874 | €22,954 | +€20,081 | +699% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,929 | €3,544 | +€1,615 | +83.7% |
| Recurring financial charges | 65 | €1,929 | €3,544 | +€1,615 | +83.7% |
| Profit (loss) for the period before taxes | 9903 | €945 | €19,411 | +€18,466 | +1,954% |
| Income taxes | 67/77 | €463 | €4,759 | +€4,295 | +927% |
| Profit (loss) for the period | 9904 | €482 | €14,652 | +€14,170 | +2,942% |
| Profit (loss) for the period to be appropriated | 9905 | €482 | €14,652 | +€14,170 | +2,942% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.