FLORIANE PELTIER: 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.
FLORIANE PELTIER
Largest movements
- Cash +€114,611
up €114,611 (+39.0%), from €293,551 to €408,162
mainly Other debts (+€361,685) and Net result for the year (+€115,441)
- Tangible fixed assets +€9,495
up €9,495 (+58.3%), from €16,291 to €25,785
of which Land and buildings: +€8,422
- Other debts +€361,685
up €361,685 (+16,204%), from €2,232 to €363,917
- Profit (loss) carried forward -€312,559
down €312,559 (-99.9%), from €312,866 to €307
- Tax, wage and social debts +€73,807
up €73,807 (+6,641%), from €1,111 to €74,919
- Gross operating margin +€40,712
up €40,712 (+34.8%), from €117,001 to €157,712
- Taxes +€9,776
up €9,776 (+33.0%), from €29,603 to €39,379
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 | €320,836 | €445,398 | +€124,562 | +38.8% |
| Fixed assets | 21/28 | €16,291 | €25,785 | +€9,495 | +58.3% |
| Tangible fixed assets | 22/27 | €16,291 | €25,785 | +€9,495 | +58.3% |
| Land and buildings | 22 | €14,729 | €23,152 | +€8,422 | +57.2% |
| Furniture and vehicles | 24 | €1,561 | €2,634 | +€1,073 | +68.7% |
| Current assets | 29/58 | €304,545 | €419,612 | +€115,067 | +37.8% |
| Amounts receivable within one year | 40/41 | €10,392 | €10,961 | +€569 | +5.5% |
| Trade receivables | 40 | €3,995 | €4,564 | +€569 | +14.3% |
| Other amounts receivable | 41 | €6,397 | €6,397 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €293,551 | €408,162 | +€114,611 | +39.0% |
| Deferred charges and accrued income | 490/1 | €602 | €490 | -€113 | -18.7% |
| Total equity and liabilities | 10/49 | €320,836 | €445,398 | +€124,562 | +38.8% |
| Equity | 10/15 | €315,866 | €3,307 | -€312,559 | -99.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €312,866 | €307 | -€312,559 | -99.9% |
| Amounts payable | 17/49 | €4,970 | €442,091 | +€437,120 | +8,795% |
| Amounts payable within one year | 42/48 | €4,770 | €441,351 | +€436,580 | +9,152% |
| Trade debts | 44 | €1,427 | €2,515 | +€1,088 | +76.3% |
| Suppliers | 440/4 | €1,427 | €2,515 | +€1,088 | +76.3% |
| Taxes, remuneration and social security | 45 | €1,111 | €74,919 | +€73,807 | +6,641% |
| Taxes | 450/3 | €1,111 | €74,919 | +€73,807 | +6,641% |
| Other amounts payable | 47/48 | €2,232 | €363,917 | +€361,685 | +16,204% |
| Accrued charges and deferred income | 492/3 | €200 | €740 | +€540 | +270% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,825 | €2,299 | +€474 | +26.0% |
| Other operating charges | 640/8 | €425 | €575 | +€149 | +35.1% |
| Gross operating margin | 9900 | €117,001 | €157,712 | +€40,712 | +34.8% |
| Operating profit (loss) | 9901 | €114,751 | €154,839 | +€40,088 | +34.9% |
| Financial income | 75/76B | €0 | €24 | +€24 | +239,700% |
| Recurring financial income | 75 | €0 | €24 | +€24 | +239,700% |
| Financial charges | 65/66B | €47 | €43 | -€4 | -7.6% |
| Recurring financial charges | 65 | €47 | €43 | -€4 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €114,704 | €154,820 | +€40,116 | +35.0% |
| Income taxes | 67/77 | €29,603 | €39,379 | +€9,776 | +33.0% |
| Profit (loss) for the period | 9904 | €85,101 | €115,441 | +€30,340 | +35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €85,101 | €115,441 | +€30,340 | +35.7% |
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 18 October 2026 via checked.be.