PEAK ROCK: 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.
PEAK ROCK
Largest movements
- Cash +€22,999
up €22,999 (+571%), from €4,026 to €27,026
mainly Other debts (+€40,539) and Net result for the year (+€34,864)
- Receivables within one year -€10,484
down €10,484 (-19.0%), from €55,182 to €44,697
of which Trade receivables: -€15,965
- Other debts +€40,539
up €40,539 (+116%), from €35,061 to €75,600
- Profit (loss) carried forward +€34,864
up €34,864 (+56.2%), from -€62,070 to -€27,206
- Debts after one year -€34,541
down €34,541 (-8.9%), from €390,223 to €355,682
- Trade debts -€22,565
down €22,565 (-96.5%), from €23,378 to €813
- Gross operating margin +€29,224
up €29,224 (+87.9%), from €33,249 to €62,473
- Taxes +€4,556
up €4,556 (+3,858%), from €118 to €4,674
- Financial charges -€3,910
down €3,910 (-18.5%), from €21,131 to €17,221
of which Financial charges: -€3,582
- Financial income -€702
down €702 (-96.5%), from €728 to €25
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €780,648 | €791,871 | +€11,222 | +1.4% |
| Fixed assets | 21/28 | €85,640 | €83,159 | -€2,482 | -2.9% |
| Tangible fixed assets | 22/27 | €11,348 | €8,867 | -€2,482 | -21.9% |
| Plant, machinery and equipment | 23 | - | €1,201 | +€1,201 | |
| Furniture and vehicles | 24 | €11,348 | €7,666 | -€3,682 | -32.4% |
| Financial fixed assets | 28 | €74,292 | €74,292 | = | 0.0% |
| Current assets | 29/58 | €695,008 | €708,712 | +€13,704 | +2.0% |
| Stocks and contracts in progress | 3 | €634,391 | €635,328 | +€937 | +0.1% |
| Stocks | 30/36 | €634,391 | €635,328 | +€937 | +0.1% |
| Amounts receivable within one year | 40/41 | €55,182 | €44,697 | -€10,484 | -19.0% |
| Trade receivables | 40 | €50,100 | €34,135 | -€15,965 | -31.9% |
| Other amounts receivable | 41 | €5,082 | €10,563 | +€5,481 | +108% |
| Cash at bank and in hand | 54/58 | €4,026 | €27,026 | +€22,999 | +571% |
| Deferred charges and accrued income | 490/1 | €1,408 | €1,660 | +€252 | +17.9% |
| Total equity and liabilities | 10/49 | €780,648 | €791,871 | +€11,222 | +1.4% |
| Equity | 10/15 | €312,930 | €347,794 | +€34,864 | +11.1% |
| Contributions | 10/11 | €375,000 | €375,000 | = | 0.0% |
| Contributions outside capital | 11 | €375,000 | €375,000 | = | 0.0% |
| Other | 1109/19 | €375,000 | €375,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,070 | -€27,206 | +€34,864 | +56.2% |
| Amounts payable | 17/49 | €467,719 | €444,077 | -€23,642 | -5.1% |
| Amounts payable after more than one year | 17 | €390,223 | €355,682 | -€34,541 | -8.9% |
| Financial debts | 170/4 | €390,223 | €355,682 | -€34,541 | -8.9% |
| Amounts payable within one year | 42/48 | €77,453 | €88,395 | +€10,942 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €8,893 | €9,027 | +€134 | +1.5% |
| Trade debts | 44 | €23,378 | €813 | -€22,565 | -96.5% |
| Suppliers | 440/4 | €23,378 | €813 | -€22,565 | -96.5% |
| Taxes, remuneration and social security | 45 | €10,121 | €2,955 | -€7,167 | -70.8% |
| Taxes | 450/3 | €10,121 | €2,955 | -€7,167 | -70.8% |
| Other amounts payable | 47/48 | €35,061 | €75,600 | +€40,539 | +116% |
| Accrued charges and deferred income | 492/3 | €42 | - | -€42 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,277 | €2,599 | +€321 | +14.1% |
| Other operating charges | 640/8 | €2,119 | €2,171 | +€52 | +2.5% |
| Non-recurring operating charges | 66A | - | €970 | +€970 | |
| Gross operating margin | 9900 | €33,249 | €62,473 | +€29,224 | +87.9% |
| Operating profit (loss) | 9901 | €28,852 | €56,734 | +€27,881 | +96.6% |
| Financial income | 75/76B | €728 | €25 | -€702 | -96.5% |
| Recurring financial income | 75 | €728 | €25 | -€702 | -96.5% |
| Financial charges | 65/66B | €21,131 | €17,221 | -€3,910 | -18.5% |
| Recurring financial charges | 65 | €20,803 | €17,221 | -€3,582 | -17.2% |
| Non-recurring financial charges | 66B | €328 | - | -€328 | |
| Profit (loss) for the period before taxes | 9903 | €8,449 | €39,538 | +€31,089 | +368% |
| Income taxes | 67/77 | €118 | €4,674 | +€4,556 | +3,858% |
| Profit (loss) for the period | 9904 | €8,331 | €34,864 | +€26,533 | +318% |
| Profit (loss) for the period to be appropriated | 9905 | €8,331 | €34,864 | +€26,533 | +318% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.