PEAKS MANAGEMENT: 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.
PEAKS MANAGEMENT
Largest movements
- Cash +€88,212
up €88,212 (+367%), from €24,058 to €112,270
mainly Trade debts (+€98,871) and Net result for the year (+€1,596)
- Receivables within one year +€4,011
up €4,011 (+8.8%), from €45,660 to €49,671
of which Trade receivables: +€4,011
- Trade debts +€98,871
up €98,871 (+2,578%), from €3,835 to €102,706
- Other debts -€8,672
down €8,672 (-98.3%), from €8,820 to €148
- Purchases and services +€145,864
up €145,864 (+643%), from €22,682 to €168,546
- Turnover +€136,892
up €136,892 (+396%), from €34,578 to €171,470
- Gross operating margin -€8,972
down €8,972 (-75.4%), from €11,897 to €2,925
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 | €74,718 | €167,088 | +€92,371 | +124% |
| Fixed assets | 21/28 | €1,487 | €1,314 | -€172 | -11.6% |
| Tangible fixed assets | 22/27 | €1,487 | €1,314 | -€172 | -11.6% |
| Plant, machinery and equipment | 23 | €1,487 | €1,314 | -€172 | -11.6% |
| Current assets | 29/58 | €73,231 | €165,774 | +€92,543 | +126% |
| Amounts receivable within one year | 40/41 | €45,660 | €49,671 | +€4,011 | +8.8% |
| Trade receivables | 40 | €1,676 | €5,687 | +€4,011 | +239% |
| Other amounts receivable | 41 | €43,984 | €43,984 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,058 | €112,270 | +€88,212 | +367% |
| Deferred charges and accrued income | 490/1 | €3,513 | €3,833 | +€320 | +9.1% |
| Total equity and liabilities | 10/49 | €74,718 | €167,088 | +€92,371 | +124% |
| Equity | 10/15 | €60,913 | €62,509 | +€1,596 | +2.6% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Capital | 10 | €22,000 | €22,000 | = | 0.0% |
| Issued capital | 100 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €38,900 | €38,900 | = | 0.0% |
| Distributable reserves | 133 | €38,900 | €38,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13 | €1,609 | +€1,596 | +11,982% |
| Amounts payable | 17/49 | €13,804 | €104,579 | +€90,775 | +658% |
| Amounts payable within one year | 42/48 | €13,804 | €104,579 | +€90,775 | +658% |
| Trade debts | 44 | €3,835 | €102,706 | +€98,871 | +2,578% |
| Suppliers | 440/4 | €3,835 | €102,706 | +€98,871 | +2,578% |
| Taxes, remuneration and social security | 45 | €1,150 | €1,725 | +€575 | +50.0% |
| Taxes | 450/3 | €1,150 | €1,725 | +€575 | +50.0% |
| Other amounts payable | 47/48 | €8,820 | €148 | -€8,672 | -98.3% |
| Turnover | 70 | €34,578 | €171,470 | +€136,892 | +396% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,682 | €168,546 | +€145,864 | +643% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,299 | €1,081 | -€218 | -16.8% |
| Other operating charges | 640/8 | €980 | €84 | -€896 | -91.4% |
| Gross operating margin | 9900 | €11,897 | €2,925 | -€8,972 | -75.4% |
| Operating profit (loss) | 9901 | €9,618 | €1,760 | -€7,858 | -81.7% |
| Financial charges | 65/66B | €191 | €164 | -€27 | -14.2% |
| Recurring financial charges | 65 | €191 | €164 | -€27 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €9,427 | €1,596 | -€7,831 | -83.1% |
| Income taxes | 67/77 | €605 | €0 | -€605 | -100% |
| Profit (loss) for the period | 9904 | €8,822 | €1,596 | -€7,226 | -81.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,822 | €1,596 | -€7,226 | -81.9% |
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 26 October 2026 via checked.be.