EVENS PETER MANAGEMENT: 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.
EVENS PETER MANAGEMENT
Largest movements
- Stocks and contracts +€15,000
new in 2025: €15,000
- Cash +€11,125
up €11,125 (+27.4%), from €40,676 to €51,802
mainly Advances received (+€15,000) and Depreciation (+€13,067)
- Tangible fixed assets -€5,984
down €5,984 (-1.9%), from €317,941 to €311,957
of which Land and buildings: -€8,833
- Advances received +€15,000
new in 2025: €15,000
- Current portion of long-term debt -€13,952
no longer reported in 2025 (was €13,952)
- Tax, wage and social debts +€10,008
up €10,008 (+217%), from €4,610 to €14,618
of which Remuneration and social security: +€11,274
- Reserves +€8,627
up €8,627 (+7.4%), from €117,088 to €125,715
of which Distributable reserves: +€8,627
- Staff costs +€56,938
new in 2025: €56,938
- Gross operating margin +€35,626
up €35,626 (+61.0%), from €58,443 to €94,069
- Taxes -€5,841
down €5,841 (-57.5%), from €10,160 to €4,319
- Other operating charges -€1,292
down €1,292 (-37.4%), from €3,449 to €2,158
- Depreciation +€1,071
up €1,071 (+8.9%), from €11,996 to €13,067
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 | €399,736 | €417,757 | +€18,021 | +4.5% |
| Fixed assets | 21/28 | €317,941 | €311,957 | -€5,984 | -1.9% |
| Tangible fixed assets | 22/27 | €317,941 | €311,957 | -€5,984 | -1.9% |
| Land and buildings | 22 | €311,216 | €302,383 | -€8,833 | -2.8% |
| Plant, machinery and equipment | 23 | - | €6,250 | +€6,250 | |
| Furniture and vehicles | 24 | €6,725 | €3,324 | -€3,401 | -50.6% |
| Current assets | 29/58 | €81,795 | €105,800 | +€24,005 | +29.3% |
| Stocks and contracts in progress | 3 | - | €15,000 | +€15,000 | |
| Contracts in progress | 37 | - | €15,000 | +€15,000 | |
| Amounts receivable within one year | 40/41 | €39,911 | €37,642 | -€2,269 | -5.7% |
| Trade receivables | 40 | €33,911 | €31,961 | -€1,949 | -5.7% |
| Other amounts receivable | 41 | €6,000 | €5,681 | -€319 | -5.3% |
| Cash at bank and in hand | 54/58 | €40,676 | €51,802 | +€11,125 | +27.4% |
| Deferred charges and accrued income | 490/1 | €1,208 | €1,356 | +€148 | +12.3% |
| Total equity and liabilities | 10/49 | €399,736 | €417,757 | +€18,021 | +4.5% |
| Equity | 10/15 | €135,688 | €144,315 | +€8,627 | +6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €117,088 | €125,715 | +€8,627 | +7.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €115,228 | €123,855 | +€8,627 | +7.5% |
| Amounts payable | 17/49 | €264,049 | €273,442 | +€9,394 | +3.6% |
| Amounts payable after more than one year | 17 | €228,212 | €228,212 | = | 0.0% |
| Financial debts | 170/4 | €228,212 | €228,212 | = | 0.0% |
| Amounts payable within one year | 42/48 | €35,798 | €44,628 | +€8,829 | +24.7% |
| Current portion of amounts payable after more than one year | 42 | €13,952 | - | -€13,952 | |
| Trade debts | 44 | €11,173 | €11,908 | +€735 | +6.6% |
| Suppliers | 440/4 | €11,173 | €11,908 | +€735 | +6.6% |
| Advances received on contracts in progress | 46 | - | €15,000 | +€15,000 | |
| Taxes, remuneration and social security | 45 | €4,610 | €14,618 | +€10,008 | +217% |
| Taxes | 450/3 | €4,331 | €3,064 | -€1,266 | -29.2% |
| Remuneration and social security | 454/9 | €279 | €11,554 | +€11,274 | +4,034% |
| Other amounts payable | 47/48 | €6,063 | €3,102 | -€2,961 | -48.8% |
| Accrued charges and deferred income | 492/3 | €38 | €602 | +€564 | +1,481% |
| Remuneration, social security and pensions | 62 | - | €56,938 | +€56,938 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,996 | €13,067 | +€1,071 | +8.9% |
| Other operating charges | 640/8 | €3,449 | €2,158 | -€1,292 | -37.4% |
| Gross operating margin | 9900 | €58,443 | €94,069 | +€35,626 | +61.0% |
| Operating profit (loss) | 9901 | €42,998 | €21,906 | -€21,091 | -49.1% |
| Financial income | 75/76B | - | €38 | +€38 | |
| Recurring financial income | 75 | - | €38 | +€38 | |
| Financial charges | 65/66B | €9,267 | €8,998 | -€269 | -2.9% |
| Recurring financial charges | 65 | €9,267 | €8,998 | -€269 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €33,731 | €12,946 | -€20,784 | -61.6% |
| Income taxes | 67/77 | €10,160 | €4,319 | -€5,841 | -57.5% |
| Profit (loss) for the period | 9904 | €23,570 | €8,627 | -€14,943 | -63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,570 | €8,627 | -€14,943 | -63.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.