Jan Peeters Accountant: what changed
Jan Peeters Accountant
Largest movements
- Receivables within one year +€78,173
up €78,173 (+437%), from €17,897 to €96,070
of which Other amounts receivable: +€76,347
- Tangible fixed assets -€11,294
down €11,294 (-35.2%), from €32,093 to €20,799
of which Furniture and vehicles: -€8,750
- Current investments -€8,330
down €8,330 (-16.7%), from €50,000 to €41,670
- Reserves +€53,376
up €53,376 (+107%), from €49,716 to €103,093
- Other debts +€6,903
up €6,903 (+24.7%), from €27,901 to €34,804
- Tax, wage and social debts -€4,794
down €4,794 (-14.7%), from €32,582 to €27,788
of which Taxes: -€2,846
- Trade debts +€2,588
up €2,588 (+23.2%), from €11,138 to €13,726
- Financial income +€3,572
up €3,572 (+892,980%), from €0 to €3,572
- Other operating charges -€3,151
down €3,151 (-75.5%), from €4,173 to €1,022
- Financial charges +€3,037
up €3,037 (+9,148%), from €33 to €3,070
- Gross operating margin -€2,665
down €2,665 (-2.9%), from €90,422 to €87,757
- Depreciation -€1,790
down €1,790 (-13.7%), from €13,084 to €11,294
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,338 | €180,411 | +€58,073 | +47.5% |
| Fixed assets | 21/28 | €32,093 | €20,799 | -€11,294 | -35.2% |
| Tangible fixed assets | 22/27 | €32,093 | €20,799 | -€11,294 | -35.2% |
| Plant, machinery and equipment | 23 | €1,894 | €1,336 | -€558 | -29.4% |
| Furniture and vehicles | 24 | €24,744 | €15,994 | -€8,750 | -35.4% |
| Other tangible fixed assets | 26 | €5,455 | €3,469 | -€1,987 | -36.4% |
| Current assets | 29/58 | €90,244 | €159,612 | +€69,368 | +76.9% |
| Amounts receivable within one year | 40/41 | €17,897 | €96,070 | +€78,173 | +437% |
| Trade receivables | 40 | €17,897 | €19,723 | +€1,826 | +10.2% |
| Other amounts receivable | 41 | - | €76,347 | +€76,347 | |
| Current investments | 50/53 | €50,000 | €41,670 | -€8,330 | -16.7% |
| Cash at bank and in hand | 54/58 | €22,135 | €20,748 | -€1,387 | -6.3% |
| Deferred charges and accrued income | 490/1 | €212 | €1,124 | +€912 | +429% |
| Total equity and liabilities | 10/49 | €122,338 | €180,411 | +€58,073 | +47.5% |
| Equity | 10/15 | €50,716 | €104,093 | +€53,376 | +105% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €49,716 | €103,093 | +€53,376 | +107% |
| Distributable reserves | 133 | €49,716 | €103,093 | +€53,376 | +107% |
| Amounts payable | 17/49 | €71,621 | €76,318 | +€4,697 | +6.6% |
| Amounts payable within one year | 42/48 | €71,621 | €76,318 | +€4,697 | +6.6% |
| Trade debts | 44 | €11,138 | €13,726 | +€2,588 | +23.2% |
| Suppliers | 440/4 | €11,138 | €13,726 | +€2,588 | +23.2% |
| Taxes, remuneration and social security | 45 | €32,582 | €27,788 | -€4,794 | -14.7% |
| Taxes | 450/3 | €30,634 | €27,788 | -€2,846 | -9.3% |
| Remuneration and social security | 454/9 | €1,948 | - | -€1,948 | |
| Other amounts payable | 47/48 | €27,901 | €34,804 | +€6,903 | +24.7% |
| Remuneration, social security and pensions | 62 | €1,362 | - | -€1,362 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,084 | €11,294 | -€1,790 | -13.7% |
| Other operating charges | 640/8 | €4,173 | €1,022 | -€3,151 | -75.5% |
| Gross operating margin | 9900 | €90,422 | €87,757 | -€2,665 | -2.9% |
| Operating profit (loss) | 9901 | €71,803 | €75,441 | +€3,637 | +5.1% |
| Financial income | 75/76B | €0 | €3,572 | +€3,572 | +892,980% |
| Recurring financial income | 75 | €0 | €3,572 | +€3,572 | +892,980% |
| Financial charges | 65/66B | €33 | €3,070 | +€3,037 | +9,148% |
| Recurring financial charges | 65 | €33 | €3,070 | +€3,037 | +9,148% |
| Profit (loss) for the period before taxes | 9903 | €71,770 | €75,942 | +€4,172 | +5.8% |
| Income taxes | 67/77 | €22,054 | €22,566 | +€512 | +2.3% |
| Profit (loss) for the period | 9904 | €49,716 | €53,376 | +€3,660 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,716 | €53,376 | +€3,660 | +7.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.