PEERLINGS HUGO: 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.
PEERLINGS HUGO
Largest movements
- Tangible fixed assets -€14,564
down €14,564 (-33.5%), from €43,456 to €28,892
of which Furniture and vehicles: -€14,042
- Receivables within one year -€14,337
down €14,337 (-79.1%), from €18,124 to €3,786
of which Trade receivables: -€14,512
- Cash -€9,641
down €9,641 (-2.8%), from €339,272 to €329,631
mainly Net result for the year (-€33,391) and Trade debts (-€6,196)
- Profit (loss) carried forward -€33,391
down €33,391 (-18.5%), from €180,805 to €147,415
- Trade debts -€6,196
down €6,196 (-57.3%), from €10,808 to €4,612
- Gross operating margin -€14,428
down €14,428 (-235.3%), from -€6,131 to -€20,559
- Financial income +€2,509
up €2,509 (+2582.5%), from €97 to €2,606
- Financial charges +€351
up €351 (+127.9%), from €275 to €626
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 | €461,384 | €421,263 | -€40,122 | -8.7% |
| Fixed assets | 21/28 | €43,456 | €28,892 | -€14,564 | -33.5% |
| Tangible fixed assets | 22/27 | €43,456 | €28,892 | -€14,564 | -33.5% |
| Plant, machinery and equipment | 23 | €522 | - | -€522 | |
| Furniture and vehicles | 24 | €42,934 | €28,892 | -€14,042 | -32.7% |
| Current assets | 29/58 | €417,928 | €392,370 | -€25,558 | -6.1% |
| Stocks and contracts in progress | 3 | €3,922 | €3,472 | -€450 | -11.5% |
| Stocks | 30/36 | €3,922 | €3,472 | -€450 | -11.5% |
| Amounts receivable within one year | 40/41 | €18,124 | €3,786 | -€14,337 | -79.1% |
| Trade receivables | 40 | €16,864 | €2,352 | -€14,512 | -86.1% |
| Other amounts receivable | 41 | €1,260 | €1,434 | +€174 | +13.8% |
| Current investments | 50/53 | €52,276 | €52,276 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €339,272 | €329,631 | -€9,641 | -2.8% |
| Deferred charges and accrued income | 490/1 | €4,334 | €3,205 | -€1,129 | -26.1% |
| Total equity and liabilities | 10/49 | €461,384 | €421,263 | -€40,122 | -8.7% |
| Equity | 10/15 | €410,290 | €376,900 | -€33,391 | -8.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €210,893 | €210,893 | = | 0.0% |
| Distributable reserves | 133 | €210,893 | €210,893 | = | 0.0% |
| Profit (loss) carried forward | 14 | €180,805 | €147,415 | -€33,391 | -18.5% |
| Amounts payable | 17/49 | €51,094 | €44,363 | -€6,731 | -13.2% |
| Amounts payable within one year | 42/48 | €51,094 | €44,363 | -€6,731 | -13.2% |
| Trade debts | 44 | €10,808 | €4,612 | -€6,196 | -57.3% |
| Suppliers | 440/4 | €10,808 | €4,612 | -€6,196 | -57.3% |
| Taxes, remuneration and social security | 45 | €428 | €1,793 | +€1,366 | +319.4% |
| Taxes | 450/3 | €428 | €200 | -€228 | -53.3% |
| Remuneration and social security | 454/9 | - | €1,593 | +€1,593 | |
| Other amounts payable | 47/48 | €39,858 | €37,958 | -€1,900 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,611 | €14,564 | -€47 | -0.3% |
| Other operating charges | 640/8 | €132 | €62 | -€70 | -53.0% |
| Gross operating margin | 9900 | -€6,131 | -€20,559 | -€14,428 | -235.3% |
| Operating profit (loss) | 9901 | -€20,874 | -€35,185 | -€14,311 | -68.6% |
| Financial income | 75/76B | €97 | €2,606 | +€2,509 | +2582.5% |
| Recurring financial income | 75 | €97 | €2,606 | +€2,509 | +2582.5% |
| Financial charges | 65/66B | €275 | €626 | +€351 | +127.9% |
| Recurring financial charges | 65 | €275 | €626 | +€351 | +127.9% |
| Profit (loss) for the period before taxes | 9903 | -€21,052 | -€33,204 | -€12,153 | -57.7% |
| Income taxes | 67/77 | €215 | €186 | -€29 | -13.6% |
| Profit (loss) for the period | 9904 | -€21,267 | -€33,391 | -€12,124 | -57.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,267 | -€33,391 | -€12,124 | -57.0% |
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 10 October 2026 via checked.be.