K. PEERAER: 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.
K. PEERAER
Largest movements
- Receivables within one year -€45,903
down €45,903 (-52.3%), from €87,806 to €41,903
of which Trade receivables: -€56,020
- Receivables after one year -€30,653
down €30,653 (-100%), from €30,653 to €0
- Cash +€16,389
up €16,389 (+92.3%), from €17,763 to €34,152
mainly Receivables within one year (+€45,903) and Receivables after one year (+€30,653)
- Tangible fixed assets +€15,114
up €15,114 (+103%), from €14,604 to €29,718
of which Furniture and vehicles: +€10,035
- Deferred charges and accrued income -€5,079
down €5,079 (-59.0%), from €8,608 to €3,529
- Trade debts -€22,197
down €22,197 (-41.5%), from €53,431 to €31,233
- Tax, wage and social debts -€12,570
down €12,570 (-100%), from €12,570 to €0
of which Taxes: -€9,687
- Current portion of long-term debt -€6,918
down €6,918 (-100%), from €6,918 to €0
- Other debts -€5,595
down €5,595 (-13.1%), from €42,724 to €37,130
- Profit (loss) carried forward -€2,611
down €2,611 (-3.4%), from -€76,676 to -€79,286
- Gross operating margin -€43,666
down €43,666 (-84.0%), from €51,999 to €8,333
- Depreciation -€9,075
down €9,075 (-47.6%), from €19,084 to €10,009
- Financial income -€3,146
down €3,146 (-99.9%), from €3,149 to €2
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 | €163,534 | €113,402 | -€50,131 | -30.7% |
| Fixed assets | 21/28 | €18,704 | €33,818 | +€15,114 | +80.8% |
| Tangible fixed assets | 22/27 | €14,604 | €29,718 | +€15,114 | +103% |
| Land and buildings | 22 | €1,004 | €892 | -€112 | -11.1% |
| Plant, machinery and equipment | 23 | €1,609 | €6,800 | +€5,191 | +323% |
| Furniture and vehicles | 24 | €11,991 | €22,026 | +€10,035 | +83.7% |
| Financial fixed assets | 28 | €4,100 | €4,100 | = | 0.0% |
| Current assets | 29/58 | €144,830 | €79,585 | -€65,245 | -45.0% |
| Amounts receivable after more than one year | 29 | €30,653 | €0 | -€30,653 | -100% |
| Other amounts receivable | 291 | €30,653 | €0 | -€30,653 | -100% |
| Amounts receivable within one year | 40/41 | €87,806 | €41,903 | -€45,903 | -52.3% |
| Trade receivables | 40 | €87,806 | €31,787 | -€56,020 | -63.8% |
| Other amounts receivable | 41 | €0 | €10,117 | +€10,117 | |
| Cash at bank and in hand | 54/58 | €17,763 | €34,152 | +€16,389 | +92.3% |
| Deferred charges and accrued income | 490/1 | €8,608 | €3,529 | -€5,079 | -59.0% |
| Total equity and liabilities | 10/49 | €163,534 | €113,402 | -€50,131 | -30.7% |
| Equity | 10/15 | €47,650 | €45,040 | -€2,611 | -5.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €114,326 | €114,326 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,551 | €2,551 | = | 0.0% |
| Distributable reserves | 133 | €109,775 | €109,775 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,676 | -€79,286 | -€2,611 | -3.4% |
| Amounts payable | 17/49 | €115,883 | €68,363 | -€47,521 | -41.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €115,643 | €68,363 | -€47,281 | -40.9% |
| Current portion of amounts payable after more than one year | 42 | €6,918 | €0 | -€6,918 | -100% |
| Trade debts | 44 | €53,431 | €31,233 | -€22,197 | -41.5% |
| Suppliers | 440/4 | €53,431 | €31,233 | -€22,197 | -41.5% |
| Taxes, remuneration and social security | 45 | €12,570 | €0 | -€12,570 | -100% |
| Taxes | 450/3 | €9,687 | €0 | -€9,687 | -100% |
| Remuneration and social security | 454/9 | €2,883 | €0 | -€2,883 | -100% |
| Other amounts payable | 47/48 | €42,724 | €37,130 | -€5,595 | -13.1% |
| Accrued charges and deferred income | 492/3 | €240 | €0 | -€240 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,084 | €10,009 | -€9,075 | -47.6% |
| Other operating charges | 640/8 | €611 | €387 | -€224 | -36.7% |
| Gross operating margin | 9900 | €51,999 | €8,333 | -€43,666 | -84.0% |
| Operating profit (loss) | 9901 | €32,304 | -€2,063 | -€34,367 | |
| Financial income | 75/76B | €3,149 | €2 | -€3,146 | -99.9% |
| Recurring financial income | 75 | €3,149 | €2 | -€3,146 | -99.9% |
| Financial charges | 65/66B | €691 | €550 | -€141 | -20.4% |
| Recurring financial charges | 65 | €691 | €550 | -€141 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €34,762 | -€2,611 | -€37,373 | |
| Profit (loss) for the period | 9904 | €34,762 | -€2,611 | -€37,373 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,762 | -€2,611 | -€37,373 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.