peaks42: 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.
peaks42
Largest movements
- Cash +€21,864
up €21,864 (+112%), from €19,582 to €41,446
mainly Net result for the year (+€23,373) and Tax, wage and social debts (+€2,679)
- Receivables within one year +€3,640
up €3,640 (+71.5%), from €5,090 to €8,730
- Tangible fixed assets +€1,696
up €1,696 (+65.5%), from €2,590 to €4,286
- Profit (loss) carried forward +€23,373
up €23,373 (+106%), from €21,965 to €45,338
- Tax, wage and social debts +€2,679
up €2,679 (+227%), from €1,181 to €3,860
- Other debts +€1,130
up €1,130 (+632%), from €179 to €1,308
- Gross operating margin +€3,228
up €3,228 (+11.4%), from €28,309 to €31,537
- Depreciation +€1,072
up €1,072 (+162%), from €660 to €1,732
- Taxes +€750
up €750 (+13.4%), from €5,610 to €6,360
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 | €27,754 | €54,954 | +€27,200 | +98.0% |
| Fixed assets | 21/28 | €2,590 | €4,286 | +€1,696 | +65.5% |
| Tangible fixed assets | 22/27 | €2,590 | €4,286 | +€1,696 | +65.5% |
| Furniture and vehicles | 24 | €2,590 | €4,286 | +€1,696 | +65.5% |
| Current assets | 29/58 | €25,164 | €50,668 | +€25,504 | +101% |
| Amounts receivable within one year | 40/41 | €5,090 | €8,730 | +€3,640 | +71.5% |
| Other amounts receivable | 41 | €5,090 | €8,730 | +€3,640 | +71.5% |
| Cash at bank and in hand | 54/58 | €19,582 | €41,446 | +€21,864 | +112% |
| Deferred charges and accrued income | 490/1 | €492 | €492 | = | 0.0% |
| Total equity and liabilities | 10/49 | €27,754 | €54,954 | +€27,200 | +98.0% |
| Equity | 10/15 | €24,965 | €48,338 | +€23,373 | +93.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,965 | €45,338 | +€23,373 | +106% |
| Amounts payable | 17/49 | €2,789 | €6,616 | +€3,827 | +137% |
| Amounts payable within one year | 42/48 | €2,789 | €6,616 | +€3,827 | +137% |
| Trade debts | 44 | €1,430 | €1,448 | +€18 | +1.3% |
| Suppliers | 440/4 | €1,430 | €1,448 | +€18 | +1.3% |
| Taxes, remuneration and social security | 45 | €1,181 | €3,860 | +€2,679 | +227% |
| Taxes | 450/3 | €1,181 | €3,860 | +€2,679 | +227% |
| Other amounts payable | 47/48 | €179 | €1,308 | +€1,130 | +632% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €660 | €1,732 | +€1,072 | +162% |
| Gross operating margin | 9900 | €28,309 | €31,537 | +€3,228 | +11.4% |
| Operating profit (loss) | 9901 | €27,649 | €29,805 | +€2,156 | +7.8% |
| Financial charges | 65/66B | €74 | €72 | -€2 | -2.9% |
| Recurring financial charges | 65 | €74 | €72 | -€2 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €27,575 | €29,733 | +€2,158 | +7.8% |
| Income taxes | 67/77 | €5,610 | €6,360 | +€750 | +13.4% |
| Profit (loss) for the period | 9904 | €21,965 | €23,373 | +€1,408 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,965 | €23,373 | +€1,408 | +6.4% |
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 14 October 2026 via checked.be.