PEETERS DIRK: 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 DIRK
Largest movements
- Receivables within one year +€33,053
up €33,053 (+119.4%), from €27,685 to €60,738
- Tangible fixed assets -€32,459
down €32,459 (-5.8%), from €557,495 to €525,036
of which Land and buildings: -€28,350
- Reserves -€69,171
down €69,171 (-12.3%), from €563,903 to €494,732
- Other debts +€66,000
new in 2025: €66,000
- Gross operating margin +€16,492
up €16,492 (+71.5%), from €23,063 to €39,555
- Depreciation -€11,347
down €11,347 (-25.9%), from €43,806 to €32,459
- Financial income +€1,931
up €1,931 (+185.6%), from €1,040 to €2,971
- Other operating charges -€1,794
down €1,794 (-15.5%), from €11,602 to €9,808
- Financial charges +€749
up €749 (+61.8%), from €1,211 to €1,960
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 | €613,917 | €609,259 | -€4,658 | -0.8% |
| Fixed assets | 21/28 | €557,542 | €525,083 | -€32,459 | -5.8% |
| Tangible fixed assets | 22/27 | €557,495 | €525,036 | -€32,459 | -5.8% |
| Land and buildings | 22 | €545,759 | €517,409 | -€28,350 | -5.2% |
| Plant, machinery and equipment | 23 | €9,451 | €5,711 | -€3,740 | -39.6% |
| Furniture and vehicles | 24 | €2,285 | €1,916 | -€368 | -16.1% |
| Financial fixed assets | 28 | €47 | €47 | = | 0.0% |
| Current assets | 29/58 | €56,374 | €84,175 | +€27,801 | +49.3% |
| Stocks and contracts in progress | 3 | €16,133 | €13,182 | -€2,951 | -18.3% |
| Stocks | 30/36 | €16,133 | €13,182 | -€2,951 | -18.3% |
| Amounts receivable within one year | 40/41 | €27,685 | €60,738 | +€33,053 | +119.4% |
| Other amounts receivable | 41 | €27,685 | €60,738 | +€33,053 | +119.4% |
| Cash at bank and in hand | 54/58 | €3,422 | €1,441 | -€1,980 | -57.9% |
| Deferred charges and accrued income | 490/1 | €9,135 | €8,814 | -€321 | -3.5% |
| Total equity and liabilities | 10/49 | €613,917 | €609,259 | -€4,658 | -0.8% |
| Equity | 10/15 | €582,495 | €513,324 | -€69,171 | -11.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €563,903 | €494,732 | -€69,171 | -12.3% |
| Distributable reserves | 133 | €563,903 | €494,732 | -€69,171 | -12.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,422 | €95,935 | +€64,513 | +205.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €26,644 | €95,535 | +€68,891 | +258.6% |
| Current portion of amounts payable after more than one year | 42 | €3,973 | €3,365 | -€608 | -15.3% |
| Trade debts | 44 | €22,671 | €26,170 | +€3,499 | +15.4% |
| Suppliers | 440/4 | €22,671 | €26,170 | +€3,499 | +15.4% |
| Other amounts payable | 47/48 | - | €66,000 | +€66,000 | |
| Accrued charges and deferred income | 492/3 | €4,777 | €400 | -€4,378 | -91.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,806 | €32,459 | -€11,347 | -25.9% |
| Other operating charges | 640/8 | €11,602 | €9,808 | -€1,794 | -15.5% |
| Gross operating margin | 9900 | €23,063 | €39,555 | +€16,492 | +71.5% |
| Operating profit (loss) | 9901 | -€32,345 | -€2,712 | +€29,633 | +91.6% |
| Financial income | 75/76B | €1,040 | €2,971 | +€1,931 | +185.6% |
| Recurring financial income | 75 | €1,040 | €2,971 | +€1,931 | +185.6% |
| Financial charges | 65/66B | €1,211 | €1,960 | +€749 | +61.8% |
| Recurring financial charges | 65 | €1,211 | €1,960 | +€749 | +61.8% |
| Profit (loss) for the period before taxes | 9903 | -€32,516 | -€1,701 | +€30,815 | +94.8% |
| Income taxes | 67/77 | €1,201 | €1,470 | +€269 | +22.4% |
| Profit (loss) for the period | 9904 | -€33,717 | -€3,171 | +€30,546 | +90.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,717 | -€3,171 | +€30,546 | +90.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.