Next Peak: what changed
Two fiscal 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.
Next Peak
Largest movements
- Receivables within one year +€193,108
up €193,108 (+675.7%), from €28,578 to €221,685
of which Other amounts receivable: +€176,422
- Cash -€103,428
down €103,428 (-67.8%), from €152,602 to €49,175
mainly Receivables within one year (-€193,108) and Investment in fixed assets (net) (-€1,772)
- Reserves +€108,242
up €108,242 (+45.4%), from €238,408 to €346,650
of which Distributable reserves: +€110,102
- Contributions -€18,600
no longer reported in 2024 (was €18,600)
- Gross operating margin +€139,234
up €139,234, from -€9,978 to €129,255
- Taxes +€39,967
up €39,967 (+18603.3%), from €215 to €40,182
- Financial income +€5,601
up €5,601 (+14002975.0%), from €0 to €5,601
- Financial charges -€1,666
down €1,666 (-72.3%), from €2,304 to €638
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.
Cash bridge derived
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 | €339,979 | €429,708 | +€89,729 | +26.4% |
| Fixed assets | 21/28 | €156,953 | €156,008 | -€946 | -0.6% |
| Tangible fixed assets | 22/27 | €3,421 | €2,476 | -€946 | -27.6% |
| Furniture and vehicles | 24 | €3,421 | €2,476 | -€946 | -27.6% |
| Financial fixed assets | 28 | €153,532 | €153,532 | = | 0.0% |
| Current assets | 29/58 | €183,026 | €273,701 | +€90,675 | +49.5% |
| Amounts receivable within one year | 40/41 | €28,578 | €221,685 | +€193,108 | +675.7% |
| Trade receivables | 40 | - | €16,685 | +€16,685 | |
| Other amounts receivable | 41 | €28,578 | €205,000 | +€176,422 | +617.3% |
| Cash at bank and in hand | 54/58 | €152,602 | €49,175 | -€103,428 | -67.8% |
| Deferred charges and accrued income | 490/1 | €1,846 | €2,841 | +€995 | +53.9% |
| Total equity and liabilities | 10/49 | €339,979 | €429,708 | +€89,729 | +26.4% |
| Equity | 10/15 | €332,989 | €422,632 | +€89,642 | +26.9% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €238,408 | €346,650 | +€108,242 | +45.4% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €236,548 | €346,650 | +€110,102 | +46.5% |
| Profit (loss) carried forward | 14 | €75,982 | €75,982 | = | 0.0% |
| Amounts payable | 17/49 | €6,990 | €7,076 | +€87 | +1.2% |
| Amounts payable within one year | 42/48 | €6,990 | €7,076 | +€87 | +1.2% |
| Trade debts | 44 | €212 | €1,894 | +€1,682 | +792.7% |
| Suppliers | 440/4 | €212 | €1,894 | +€1,682 | +792.7% |
| Taxes, remuneration and social security | 45 | €6,778 | €5,182 | -€1,595 | -23.5% |
| Taxes | 450/3 | €6,778 | €5,182 | -€1,595 | -23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,288 | €2,718 | +€431 | +18.8% |
| Other operating charges | 640/8 | €980 | €494 | -€485 | -49.5% |
| Non-recurring operating charges | 66A | - | €1,182 | +€1,182 | |
| Gross operating margin | 9900 | -€9,978 | €129,255 | +€139,234 | |
| Operating profit (loss) | 9901 | -€13,246 | €124,861 | +€138,106 | |
| Financial income | 75/76B | €0 | €5,601 | +€5,601 | +14002975.0% |
| Recurring financial income | 75 | €0 | €5,601 | +€5,601 | +14002975.0% |
| Financial charges | 65/66B | €2,304 | €638 | -€1,666 | -72.3% |
| Recurring financial charges | 65 | €2,304 | €638 | -€1,666 | -72.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,549 | €129,825 | +€145,374 | |
| Income taxes | 67/77 | €215 | €40,182 | +€39,967 | +18603.3% |
| Profit (loss) for the period | 9904 | -€15,764 | €89,642 | +€105,407 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,764 | €89,642 | +€105,407 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.