IPeters: 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.
IPeters
Largest movements
- Cash +€42,117
up €42,117 (+191.3%), from €22,021 to €64,138
mainly Net result for the year (+€38,373) and Other debts (+€35,495)
- Receivables within one year -€11,419
down €11,419 (-43.7%), from €26,121 to €14,702
of which Other amounts receivable: -€8,151
- Tangible fixed assets -€8,538
down €8,538 (-5.1%), from €167,785 to €159,247
of which Land and buildings: -€5,833
- Other debts +€35,495
up €35,495 (+254.4%), from €13,950 to €49,446
- Profit (loss) carried forward -€13,675
down €13,675 (-14.5%), from €94,162 to €80,487
- Tax, wage and social debts +€9,758
up €9,758 (+4031.4%), from €242 to €10,000
- Debts after one year -€9,053
down €9,053 (-9.2%), from €98,550 to €89,497
- Gross operating margin +€21,325
up €21,325 (+33.7%), from €63,332 to €84,656
- Other operating charges -€20,482
down €20,482 (-84.5%), from €24,253 to €3,771
- Taxes +€14,050
up €14,050 (+317.0%), from €4,432 to €18,482
- Financial charges -€1,992
down €1,992 (-27.8%), from €7,169 to €5,176
- Depreciation +€1,021
up €1,021 (+5.7%), from €17,906 to €18,927
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 | €218,427 | €240,621 | +€22,193 | +10.2% |
| Fixed assets | 21/28 | €167,785 | €159,247 | -€8,538 | -5.1% |
| Tangible fixed assets | 22/27 | €167,785 | €159,247 | -€8,538 | -5.1% |
| Land and buildings | 22 | €143,708 | €137,874 | -€5,833 | -4.1% |
| Furniture and vehicles | 24 | €24,077 | €21,373 | -€2,704 | -11.2% |
| Current assets | 29/58 | €50,642 | €81,373 | +€30,731 | +60.7% |
| Amounts receivable within one year | 40/41 | €26,121 | €14,702 | -€11,419 | -43.7% |
| Trade receivables | 40 | €15,168 | €11,900 | -€3,268 | -21.5% |
| Other amounts receivable | 41 | €10,953 | €2,802 | -€8,151 | -74.4% |
| Cash at bank and in hand | 54/58 | €22,021 | €64,138 | +€42,117 | +191.3% |
| Deferred charges and accrued income | 490/1 | €2,500 | €2,533 | +€34 | +1.3% |
| Total equity and liabilities | 10/49 | €218,427 | €240,621 | +€22,193 | +10.2% |
| Equity | 10/15 | €95,459 | €81,784 | -€13,675 | -14.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €296 | €296 | = | 0.0% |
| Tax-exempt reserves | 132 | €296 | €296 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,162 | €80,487 | -€13,675 | -14.5% |
| Amounts payable | 17/49 | €122,969 | €158,837 | +€35,868 | +29.2% |
| Amounts payable after more than one year | 17 | €98,550 | €89,497 | -€9,053 | -9.2% |
| Financial debts | 170/4 | €98,550 | €89,497 | -€9,053 | -9.2% |
| Amounts payable within one year | 42/48 | €24,419 | €69,340 | +€44,921 | +184.0% |
| Current portion of amounts payable after more than one year | 42 | €9,795 | €9,894 | +€99 | +1.0% |
| Trade debts | 44 | €431 | - | -€431 | |
| Suppliers | 440/4 | €431 | - | -€431 | |
| Taxes, remuneration and social security | 45 | €242 | €10,000 | +€9,758 | +4031.4% |
| Taxes | 450/3 | €242 | €10,000 | +€9,758 | +4031.4% |
| Other amounts payable | 47/48 | €13,950 | €49,446 | +€35,495 | +254.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,906 | €18,927 | +€1,021 | +5.7% |
| Other operating charges | 640/8 | €24,253 | €3,771 | -€20,482 | -84.5% |
| Gross operating margin | 9900 | €63,332 | €84,656 | +€21,325 | +33.7% |
| Operating profit (loss) | 9901 | €21,173 | €61,959 | +€40,786 | +192.6% |
| Financial income | 75/76B | €151 | €73 | -€78 | -51.8% |
| Recurring financial income | 75 | €151 | €73 | -€78 | -51.8% |
| Financial charges | 65/66B | €7,169 | €5,176 | -€1,992 | -27.8% |
| Recurring financial charges | 65 | €7,169 | €5,176 | -€1,992 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €14,155 | €56,855 | +€42,700 | +301.7% |
| Income taxes | 67/77 | €4,432 | €18,482 | +€14,050 | +317.0% |
| Profit (loss) for the period | 9904 | €9,724 | €38,373 | +€28,650 | +294.6% |
| Transfer to tax-exempt reserves | 689 | €112 | - | -€112 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,611 | €38,373 | +€28,762 | +299.3% |
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 11 October 2026 via checked.be.