J.P.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.
J.P.PELTIER
Largest movements
- Receivables within one year -€38,351
down €38,351 (-98.1%), from €39,101 to €750
of which Other amounts receivable: -€39,101
- Other debts -€34,633
down €34,633 (-43.8%), from €79,056 to €44,423
- Tax, wage and social debts -€4,826
down €4,826 (-80.2%), from €6,016 to €1,190
- Trade debts +€1,815
up €1,815 (+200%), from €908 to €2,723
- Profit (loss) carried forward -€798
down €798 (-1.5%), from -€54,515 to -€55,313
- Taxes -€2,696
no longer reported in 2024 (was €2,696)
- Gross operating margin -€174
down €174 (-30.2%), from -€576 to -€750
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,192 | €750 | -€38,442 | -98.1% |
| Fixed assets | 21/28 | €90 | - | -€90 | |
| Financial fixed assets | 28 | €90 | - | -€90 | |
| Current assets | 29/58 | €39,102 | €750 | -€38,352 | -98.1% |
| Amounts receivable within one year | 40/41 | €39,101 | €750 | -€38,351 | -98.1% |
| Trade receivables | 40 | - | €750 | +€750 | |
| Other amounts receivable | 41 | €39,101 | - | -€39,101 | |
| Cash at bank and in hand | 54/58 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €39,192 | €750 | -€38,442 | -98.1% |
| Equity | 10/15 | -€46,788 | -€47,586 | -€798 | -1.7% |
| Contributions | 10/11 | €7,727 | €7,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,515 | -€55,313 | -€798 | -1.5% |
| Amounts payable | 17/49 | €85,980 | €48,336 | -€37,644 | -43.8% |
| Amounts payable within one year | 42/48 | €85,980 | €48,336 | -€37,644 | -43.8% |
| Trade debts | 44 | €908 | €2,723 | +€1,815 | +200% |
| Suppliers | 440/4 | €908 | €2,723 | +€1,815 | +200% |
| Taxes, remuneration and social security | 45 | €6,016 | €1,190 | -€4,826 | -80.2% |
| Taxes | 450/3 | €6,016 | €1,190 | -€4,826 | -80.2% |
| Other amounts payable | 47/48 | €79,056 | €44,423 | -€34,633 | -43.8% |
| Gross operating margin | 9900 | -€576 | -€750 | -€174 | -30.2% |
| Operating profit (loss) | 9901 | -€576 | -€750 | -€174 | -30.2% |
| Financial charges | 65/66B | €47 | €48 | +€1 | +2.1% |
| Recurring financial charges | 65 | €47 | €48 | +€1 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | -€623 | -€798 | -€175 | -28.1% |
| Income taxes | 67/77 | €2,696 | - | -€2,696 | |
| Profit (loss) for the period | 9904 | -€3,319 | -€798 | +€2,521 | +76.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,319 | -€798 | +€2,521 | +76.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.