#Peak advisory: 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.
#Peak advisory
Largest movements
- Current investments +€145,000
up €145,000 (+131.8%), from €110,000 to €255,000
- Cash -€31,527
down €31,527 (-63.0%), from €50,073 to €18,546
mainly Current investments (-€145,000) and Tax, wage and social debts (-€16,266)
- Tangible fixed assets -€9,375
down €9,375 (-40.6%), from €23,116 to €13,741
- Profit (loss) carried forward +€94,880
up €94,880 (+65.6%), from €144,532 to €239,412
- Trade debts +€25,809
up €25,809 (+17206.3%), from €150 to €25,959
- Tax, wage and social debts -€16,266
down €16,266 (-49.8%), from €32,683 to €16,417
- Gross operating margin -€5,531
down €5,531 (-4.2%), from €132,297 to €126,766
- Financial income +€3,706
up €3,706 (+565.8%), from €655 to €4,361
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.
Cash bridge derived
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 | €185,123 | €289,539 | +€104,416 | +56.4% |
| Fixed assets | 21/28 | €23,116 | €13,741 | -€9,375 | -40.6% |
| Tangible fixed assets | 22/27 | €23,116 | €13,741 | -€9,375 | -40.6% |
| Furniture and vehicles | 24 | €23,116 | €13,741 | -€9,375 | -40.6% |
| Current assets | 29/58 | €162,007 | €275,797 | +€113,790 | +70.2% |
| Amounts receivable within one year | 40/41 | €25 | €224 | +€199 | +796.2% |
| Other amounts receivable | 41 | €25 | €224 | +€199 | +796.2% |
| Current investments | 50/53 | €110,000 | €255,000 | +€145,000 | +131.8% |
| Cash at bank and in hand | 54/58 | €50,073 | €18,546 | -€31,527 | -63.0% |
| Deferred charges and accrued income | 490/1 | €1,909 | €2,027 | +€118 | +6.2% |
| Total equity and liabilities | 10/49 | €185,123 | €289,539 | +€104,416 | +56.4% |
| Equity | 10/15 | €149,532 | €244,412 | +€94,880 | +63.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €144,532 | €239,412 | +€94,880 | +65.6% |
| Amounts payable | 17/49 | €35,591 | €45,126 | +€9,535 | +26.8% |
| Amounts payable within one year | 42/48 | €35,591 | €45,126 | +€9,535 | +26.8% |
| Trade debts | 44 | €150 | €25,959 | +€25,809 | +17206.3% |
| Bills of exchange payable | 441 | €150 | €25,959 | +€25,809 | +17206.3% |
| Taxes, remuneration and social security | 45 | €32,683 | €16,417 | -€16,266 | -49.8% |
| Taxes | 450/3 | €32,683 | €16,417 | -€16,266 | -49.8% |
| Other amounts payable | 47/48 | €2,758 | €2,749 | -€9 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,375 | €9,375 | = | 0.0% |
| Other operating charges | 640/8 | €733 | €755 | +€22 | +3.0% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €132,297 | €126,766 | -€5,531 | -4.2% |
| Operating profit (loss) | 9901 | €122,189 | €116,573 | -€5,616 | -4.6% |
| Financial income | 75/76B | €655 | €4,361 | +€3,706 | +565.8% |
| Recurring financial income | 75 | €655 | €4,361 | +€3,706 | +565.8% |
| Financial charges | 65/66B | €121 | €121 | -€0 | -0.2% |
| Recurring financial charges | 65 | €121 | €121 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €122,723 | €120,813 | -€1,910 | -1.6% |
| Income taxes | 67/77 | €26,035 | €25,933 | -€102 | -0.4% |
| Profit (loss) for the period | 9904 | €96,688 | €94,881 | -€1,807 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €96,688 | €94,881 | -€1,807 | -1.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.