PEAK SOURCING: 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 SOURCING
Largest movements
- Cash -€1,895
down €1,895 (-12.9%), from €14,667 to €12,772
mainly Other debts (-€39,846) and Net result for the year (-€10,346)
- Trade debts +€48,207
up €48,207 (+68.1%), from €70,811 to €119,018
- Other debts -€39,846
down €39,846 (-100%), from €39,846 to €0
- Reserves -€9,908
down €9,908 (-25.5%), from €38,860 to €28,952
of which Distributable reserves: -€9,908
- Gross operating margin -€26,053
down €26,053 (-79.7%), from €32,691 to €6,639
- Taxes -€1,083
down €1,083 (-41.9%), from €2,583 to €1,500
- Financial charges +€424
up €424 (+46.4%), from €912 to €1,335
- Other operating charges -€348
down €348 (-100%), from €348 to €0
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,530 | €160,846 | -€1,683 | -1.0% |
| Fixed assets | 21/28 | €591 | €200 | -€391 | -66.1% |
| Tangible fixed assets | 22/27 | €391 | €0 | -€391 | -100% |
| Furniture and vehicles | 24 | €391 | €0 | -€391 | -100% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €161,939 | €160,646 | -€1,293 | -0.8% |
| Amounts receivable within one year | 40/41 | €147,272 | €147,875 | +€602 | +0.4% |
| Trade receivables | 40 | €140,056 | €137,299 | -€2,757 | -2.0% |
| Other amounts receivable | 41 | €7,216 | €10,575 | +€3,359 | +46.6% |
| Cash at bank and in hand | 54/58 | €14,667 | €12,772 | -€1,895 | -12.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €162,530 | €160,846 | -€1,683 | -1.0% |
| Equity | 10/15 | €45,508 | €35,162 | -€10,346 | -22.7% |
| Contributions | 10/11 | €6,210 | €6,210 | = | 0.0% |
| Reserves | 13 | €38,860 | €28,952 | -€9,908 | -25.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €37,000 | €27,092 | -€9,908 | -26.8% |
| Profit (loss) carried forward | 14 | €438 | €0 | -€438 | -100% |
| Amounts payable | 17/49 | €117,022 | €125,684 | +€8,663 | +7.4% |
| Amounts payable within one year | 42/48 | €116,674 | €125,684 | +€9,010 | +7.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €70,811 | €119,018 | +€48,207 | +68.1% |
| Suppliers | 440/4 | €70,811 | €119,018 | +€48,207 | +68.1% |
| Taxes, remuneration and social security | 45 | €6,017 | €6,666 | +€649 | +10.8% |
| Taxes | 450/3 | €2,758 | €5,246 | +€2,488 | +90.2% |
| Remuneration and social security | 454/9 | €3,259 | €1,420 | -€1,839 | -56.4% |
| Other amounts payable | 47/48 | €39,846 | €0 | -€39,846 | -100% |
| Accrued charges and deferred income | 492/3 | €348 | €0 | -€348 | -100% |
| Non-recurring operating income | 76A | €81,650 | €6,530 | -€75,120 | -92.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €414 | €391 | -€24 | -5.7% |
| Other operating charges | 640/8 | €348 | €0 | -€348 | -100% |
| Non-recurring operating charges | 66A | €2,879 | €14,318 | +€11,439 | +397% |
| Gross operating margin | 9900 | €32,691 | €6,639 | -€26,053 | -79.7% |
| Operating profit (loss) | 9901 | €29,051 | -€8,070 | -€37,121 | |
| Financial income | 75/76B | €273 | €559 | +€286 | +105% |
| Recurring financial income | 75 | €273 | €559 | +€286 | +105% |
| Financial charges | 65/66B | €912 | €1,335 | +€424 | +46.4% |
| Recurring financial charges | 65 | €912 | €1,335 | +€424 | +46.4% |
| Profit (loss) for the period before taxes | 9903 | €28,412 | -€8,846 | -€37,258 | |
| Income taxes | 67/77 | €2,583 | €1,500 | -€1,083 | -41.9% |
| Profit (loss) for the period | 9904 | €25,829 | -€10,346 | -€36,175 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,829 | -€10,346 | -€36,175 |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.