peaberry: 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.
peaberry
Largest movements
- Cash +€61,796
up €61,796 (+19.0%), from €325,219 to €387,015
mainly Net result for the year (+€62,114) and Other debts (+€58,204)
- Receivables after one year -€55,000
down €55,000 (-59.1%), from €93,000 to €38,000
- Receivables within one year -€16,301
down €16,301 (-99.7%), from €16,354 to €52
of which Trade receivables: -€16,354
- Reserves -€63,020
down €63,020 (-15.0%), from €420,443 to €357,424
- Other debts +€58,204
up €58,204 (+5,941%), from €980 to €59,184
- Tax, wage and social debts -€7,852
down €7,852 (-39.4%), from €19,922 to €12,071
of which Taxes: -€5,059
- Gross operating margin -€2,955
down €2,955 (-3.2%), from €91,081 to €88,126
- Financial income -€1,339
down €1,339 (-35.0%), from €3,826 to €2,487
- Taxes -€1,217
down €1,217 (-4.9%), from €24,738 to €23,521
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 | €448,741 | €436,586 | -€12,155 | -2.7% |
| Fixed assets | 21/28 | €14,168 | €11,519 | -€2,650 | -18.7% |
| Tangible fixed assets | 22/27 | €14,168 | €11,519 | -€2,650 | -18.7% |
| Plant, machinery and equipment | 23 | €2,086 | €1,897 | -€189 | -9.1% |
| Furniture and vehicles | 24 | €1,357 | €988 | -€369 | -27.2% |
| Other tangible fixed assets | 26 | €10,725 | €8,634 | -€2,091 | -19.5% |
| Current assets | 29/58 | €434,573 | €425,068 | -€9,505 | -2.2% |
| Amounts receivable after more than one year | 29 | €93,000 | €38,000 | -€55,000 | -59.1% |
| Other amounts receivable | 291 | €93,000 | €38,000 | -€55,000 | -59.1% |
| Amounts receivable within one year | 40/41 | €16,354 | €52 | -€16,301 | -99.7% |
| Trade receivables | 40 | €16,354 | €0 | -€16,354 | -100% |
| Other amounts receivable | 41 | €0 | €52 | +€52 | |
| Cash at bank and in hand | 54/58 | €325,219 | €387,015 | +€61,796 | +19.0% |
| Total equity and liabilities | 10/49 | €448,741 | €436,586 | -€12,155 | -2.7% |
| Equity | 10/15 | €426,643 | €363,624 | -€63,020 | -14.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €420,443 | €357,424 | -€63,020 | -15.0% |
| Distributable reserves | 133 | €420,443 | €357,424 | -€63,020 | -15.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €22,098 | €72,963 | +€50,865 | +230% |
| Amounts payable within one year | 42/48 | €22,069 | €72,963 | +€50,893 | +231% |
| Financial debts | 43 | - | €47 | +€47 | |
| Credit institutions | 430/8 | - | €47 | +€47 | |
| Trade debts | 44 | €1,167 | €1,661 | +€494 | +42.3% |
| Suppliers | 440/4 | €1,167 | €1,661 | +€494 | +42.3% |
| Taxes, remuneration and social security | 45 | €19,922 | €12,071 | -€7,852 | -39.4% |
| Taxes | 450/3 | €17,129 | €12,071 | -€5,059 | -29.5% |
| Remuneration and social security | 454/9 | €2,793 | €0 | -€2,793 | -100% |
| Other amounts payable | 47/48 | €980 | €59,184 | +€58,204 | +5,941% |
| Accrued charges and deferred income | 492/3 | €29 | €0 | -€29 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,767 | €3,774 | +€7 | +0.2% |
| Other operating charges | 640/8 | €966 | €1,007 | +€40 | +4.2% |
| Non-recurring operating charges | 66A | €24 | €0 | -€24 | -100% |
| Gross operating margin | 9900 | €91,081 | €88,126 | -€2,955 | -3.2% |
| Operating profit (loss) | 9901 | €86,324 | €83,345 | -€2,979 | -3.5% |
| Financial income | 75/76B | €3,826 | €2,487 | -€1,339 | -35.0% |
| Recurring financial income | 75 | €3,826 | €2,487 | -€1,339 | -35.0% |
| Financial charges | 65/66B | €194 | €197 | +€3 | +1.3% |
| Recurring financial charges | 65 | €194 | €197 | +€3 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €89,955 | €85,634 | -€4,320 | -4.8% |
| Income taxes | 67/77 | €24,738 | €23,521 | -€1,217 | -4.9% |
| Profit (loss) for the period | 9904 | €65,217 | €62,114 | -€3,103 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €65,217 | €62,114 | -€3,103 | -4.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.