L & A PEIFFER: 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.
L & A PEIFFER
Largest movements
- Cash +€38,837
up €38,837 (+121%), from €32,047 to €70,884
mainly Receivables within one year (+€36,990) and Net result for the year (+€15,148)
- Receivables within one year -€36,990
down €36,990 (-22.0%), from €168,023 to €131,033
of which Trade receivables: -€33,441
- Current investments +€11,469
up €11,469 (+10.7%), from €107,542 to €119,011
- Intangible fixed assets -€7,359
down €7,359 (-66.6%), from €11,042 to €3,683
- Reserves +€15,000
up €15,000 (+17.0%), from €88,002 to €103,002
- Trade debts -€10,750
down €10,750 (-31.8%), from €33,835 to €23,085
- Gross operating margin +€29,913
up €29,913 (+17.8%), from €168,465 to €198,378
- Staff costs +€17,671
up €17,671 (+12.5%), from €141,283 to €158,954
- Taxes +€6,340
up €6,340 (+151%), from €4,195 to €10,535
- Depreciation -€4,754
down €4,754 (-26.7%), from €17,792 to €13,039
- Financial income +€2,220
up €2,220 (+161%), from €1,379 to €3,599
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 | €339,072 | €346,151 | +€7,079 | +2.1% |
| Fixed assets | 21/28 | €29,560 | €21,330 | -€8,230 | -27.8% |
| Intangible fixed assets | 21 | €11,042 | €3,683 | -€7,359 | -66.6% |
| Tangible fixed assets | 22/27 | €18,519 | €17,647 | -€871 | -4.7% |
| Furniture and vehicles | 24 | €18,519 | €17,647 | -€871 | -4.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €309,512 | €324,821 | +€15,309 | +4.9% |
| Amounts receivable within one year | 40/41 | €168,023 | €131,033 | -€36,990 | -22.0% |
| Trade receivables | 40 | €162,944 | €129,503 | -€33,441 | -20.5% |
| Other amounts receivable | 41 | €5,079 | €1,530 | -€3,550 | -69.9% |
| Current investments | 50/53 | €107,542 | €119,011 | +€11,469 | +10.7% |
| Cash at bank and in hand | 54/58 | €32,047 | €70,884 | +€38,837 | +121% |
| Deferred charges and accrued income | 490/1 | €1,900 | €3,894 | +€1,994 | +105% |
| Total equity and liabilities | 10/49 | €339,072 | €346,151 | +€7,079 | +2.1% |
| Equity | 10/15 | €275,609 | €290,757 | +€15,148 | +5.5% |
| Contributions | 10/11 | €14,874 | €14,874 | = | 0.0% |
| Reserves | 13 | €88,002 | €103,002 | +€15,000 | +17.0% |
| Distributable reserves | 133 | €88,002 | €103,002 | +€15,000 | +17.0% |
| Profit (loss) carried forward | 14 | €172,734 | €172,881 | +€148 | +0.1% |
| Amounts payable | 17/49 | €63,463 | €55,395 | -€8,069 | -12.7% |
| Amounts payable within one year | 42/48 | €63,463 | €55,091 | -€8,373 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €2,549 | €2,538 | -€11 | -0.4% |
| Financial debts | 43 | €0 | €190 | +€190 | |
| Credit institutions | 430/8 | €0 | €190 | +€190 | |
| Trade debts | 44 | €33,835 | €23,085 | -€10,750 | -31.8% |
| Suppliers | 440/4 | €33,835 | €23,085 | -€10,750 | -31.8% |
| Taxes, remuneration and social security | 45 | €27,079 | €29,278 | +€2,199 | +8.1% |
| Taxes | 450/3 | €15,447 | €17,348 | +€1,901 | +12.3% |
| Remuneration and social security | 454/9 | €11,632 | €11,930 | +€298 | +2.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €304 | +€304 | |
| Remuneration, social security and pensions | 62 | €141,283 | €158,954 | +€17,671 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,792 | €13,039 | -€4,754 | -26.7% |
| Other operating charges | 640/8 | €2,204 | €4,123 | +€1,919 | +87.1% |
| Gross operating margin | 9900 | €168,465 | €198,378 | +€29,913 | +17.8% |
| Operating profit (loss) | 9901 | €7,186 | €22,263 | +€15,076 | +210% |
| Financial income | 75/76B | €1,379 | €3,599 | +€2,220 | +161% |
| Recurring financial income | 75 | €1,379 | €3,599 | +€2,220 | +161% |
| Financial charges | 65/66B | €588 | €179 | -€409 | -69.6% |
| Recurring financial charges | 65 | €588 | €179 | -€409 | -69.6% |
| Profit (loss) for the period before taxes | 9903 | €7,977 | €25,683 | +€17,706 | +222% |
| Income taxes | 67/77 | €4,195 | €10,535 | +€6,340 | +151% |
| Profit (loss) for the period | 9904 | €3,782 | €15,148 | +€11,366 | +301% |
| Profit (loss) for the period to be appropriated | 9905 | €3,782 | €15,148 | +€11,366 | +301% |
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 29 October 2026 via checked.be.