PEETERS CONSULTING: 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.
PEETERS CONSULTING
Largest movements
- Receivables after one year +€110,000
up €110,000 (+100%), from €110,000 to €220,000
- Receivables within one year +€85,475
up €85,475 (+24.9%), from €342,958 to €428,433
of which Trade receivables: +€85,628
- Cash -€63,110
down €63,110 (-79.7%), from €79,183 to €16,072
mainly Receivables after one year (-€110,000) and Receivables within one year (-€85,475)
- Profit (loss) carried forward +€85,215
up €85,215 (+6.9%), from €1.2m to €1.3m
- Other debts +€64,534
up €64,534 (+445%), from €14,496 to €79,030
- Gross operating margin +€34,457
up €34,457 (+36.8%), from €93,534 to €127,991
- Taxes +€19,523
up €19,523 (+110%), from €17,679 to €37,202
- Financial income +€2,317
up €2,317 (+33.2%), from €6,977 to €9,293
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,287,853 | €1,425,671 | +€137,818 | +10.7% |
| Fixed assets | 21/28 | €668,989 | €662,744 | -€6,245 | -0.9% |
| Tangible fixed assets | 22/27 | €26,404 | €20,159 | -€6,245 | -23.7% |
| Land and buildings | 22 | €19,260 | €18,720 | -€540 | -2.8% |
| Furniture and vehicles | 24 | €7,144 | €1,439 | -€5,705 | -79.9% |
| Financial fixed assets | 28 | €642,585 | €642,585 | = | 0.0% |
| Current assets | 29/58 | €618,864 | €762,928 | +€144,063 | +23.3% |
| Amounts receivable after more than one year | 29 | €110,000 | €220,000 | +€110,000 | +100% |
| Other amounts receivable | 291 | €110,000 | €220,000 | +€110,000 | +100% |
| Amounts receivable within one year | 40/41 | €342,958 | €428,433 | +€85,475 | +24.9% |
| Trade receivables | 40 | €338,248 | €423,877 | +€85,628 | +25.3% |
| Other amounts receivable | 41 | €4,710 | €4,557 | -€153 | -3.2% |
| Current investments | 50/53 | €61,313 | €60,319 | -€994 | -1.6% |
| Cash at bank and in hand | 54/58 | €79,183 | €16,072 | -€63,110 | -79.7% |
| Deferred charges and accrued income | 490/1 | €25,411 | €38,103 | +€12,692 | +49.9% |
| Total equity and liabilities | 10/49 | €1,287,853 | €1,425,671 | +€137,818 | +10.7% |
| Equity | 10/15 | €1,251,078 | €1,336,293 | +€85,215 | +6.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,243,018 | €1,328,233 | +€85,215 | +6.9% |
| Amounts payable | 17/49 | €36,775 | €89,378 | +€52,603 | +143% |
| Amounts payable within one year | 42/48 | €35,095 | €86,736 | +€51,641 | +147% |
| Trade debts | 44 | €2,033 | €120 | -€1,913 | -94.1% |
| Suppliers | 440/4 | €2,033 | €120 | -€1,913 | -94.1% |
| Taxes, remuneration and social security | 45 | €18,567 | €7,587 | -€10,980 | -59.1% |
| Taxes | 450/3 | €18,567 | €7,587 | -€10,980 | -59.1% |
| Other amounts payable | 47/48 | €14,496 | €79,030 | +€64,534 | +445% |
| Accrued charges and deferred income | 492/3 | €1,680 | €2,642 | +€962 | +57.2% |
| Non-recurring operating income | 76A | €7,000 | - | -€7,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,450 | €6,245 | +€795 | +14.6% |
| Other operating charges | 640/8 | €1,129 | €1,094 | -€35 | -3.1% |
| Non-recurring operating charges | 66A | - | €5,928 | +€5,928 | |
| Gross operating margin | 9900 | €93,534 | €127,991 | +€34,457 | +36.8% |
| Operating profit (loss) | 9901 | €86,955 | €114,723 | +€27,768 | +31.9% |
| Financial income | 75/76B | €6,977 | €9,293 | +€2,317 | +33.2% |
| Recurring financial income | 75 | €6,977 | €9,293 | +€2,317 | +33.2% |
| Financial charges | 65/66B | €390 | €1,599 | +€1,209 | +310% |
| Recurring financial charges | 65 | €390 | €1,599 | +€1,209 | +310% |
| Profit (loss) for the period before taxes | 9903 | €93,541 | €122,417 | +€28,876 | +30.9% |
| Income taxes | 67/77 | €17,679 | €37,202 | +€19,523 | +110% |
| Profit (loss) for the period | 9904 | €75,863 | €85,215 | +€9,352 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €75,863 | €85,215 | +€9,352 | +12.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.