Peeters Dries: 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 Dries
Largest movements
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Cash +€30,655
up €30,655 (+94.9%), from €32,296 to €62,951
mainly Net result for the year (+€54,435) and Current investments (+€50,000)
- Other debts -€27,003
down €27,003 (-47.4%), from €57,003 to €30,000
- Reserves +€24,435
up €24,435 (+16.4%), from €148,559 to €172,993
of which Distributable reserves: +€24,435
- Debts after one year -€18,504
down €18,504 (-92.3%), from €20,052 to €1,547
- Financial income +€12,752
up €12,752 (+47.5%), from €26,832 to €39,584
- Gross operating margin +€1,327
up €1,327 (+6.1%), from €21,594 to €22,920
- Taxes +€473
up €473 (+7.6%), from €6,234 to €6,707
- Other operating charges -€422
down €422 (-41.9%), from €1,007 to €585
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 | €266,643 | €247,830 | -€18,812 | -7.1% |
| Fixed assets | 21/28 | €180,687 | €180,537 | -€150 | -0.1% |
| Tangible fixed assets | 22/27 | €687 | €537 | -€150 | -21.8% |
| Furniture and vehicles | 24 | €687 | €537 | -€150 | -21.8% |
| Financial fixed assets | 28 | €180,000 | €180,000 | = | 0.0% |
| Current assets | 29/58 | €85,955 | €67,293 | -€18,662 | -21.7% |
| Amounts receivable within one year | 40/41 | €2,335 | €3,841 | +€1,506 | +64.5% |
| Other amounts receivable | 41 | €2,335 | €3,841 | +€1,506 | +64.5% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €32,296 | €62,951 | +€30,655 | +94.9% |
| Deferred charges and accrued income | 490/1 | €1,325 | €501 | -€824 | -62.2% |
| Total equity and liabilities | 10/49 | €266,643 | €247,830 | -€18,812 | -7.1% |
| Equity | 10/15 | €167,159 | €191,593 | +€24,435 | +14.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €148,559 | €172,993 | +€24,435 | +16.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €148,559 | €172,993 | +€24,435 | +16.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €99,484 | €56,237 | -€43,247 | -43.5% |
| Amounts payable after more than one year | 17 | €20,052 | €1,547 | -€18,504 | -92.3% |
| Financial debts | 170/4 | €20,052 | €1,547 | -€18,504 | -92.3% |
| Amounts payable within one year | 42/48 | €79,432 | €54,464 | -€24,968 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €18,379 | €18,504 | +€125 | +0.7% |
| Financial debts | 43 | €2,667 | €2,833 | +€167 | +6.2% |
| Credit institutions | 430/8 | €2,667 | €2,833 | +€167 | +6.2% |
| Trade debts | 44 | €213 | €2,377 | +€2,163 | +1,013% |
| Suppliers | 440/4 | €213 | €2,377 | +€2,163 | +1,013% |
| Taxes, remuneration and social security | 45 | €1,170 | €750 | -€420 | -35.9% |
| Taxes | 450/3 | €750 | €750 | = | 0.0% |
| Remuneration and social security | 454/9 | €420 | €0 | -€420 | -100% |
| Other amounts payable | 47/48 | €57,003 | €30,000 | -€27,003 | -47.4% |
| Accrued charges and deferred income | 492/3 | - | €225 | +€225 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63 | €150 | +€87 | +139% |
| Other operating charges | 640/8 | €1,007 | €585 | -€422 | -41.9% |
| Gross operating margin | 9900 | €21,594 | €22,920 | +€1,327 | +6.1% |
| Operating profit (loss) | 9901 | €20,524 | €22,185 | +€1,661 | +8.1% |
| Financial income | 75/76B | €26,832 | €39,584 | +€12,752 | +47.5% |
| Recurring financial income | 75 | €26,832 | €39,584 | +€12,752 | +47.5% |
| Financial charges | 65/66B | €592 | €627 | +€35 | +6.0% |
| Recurring financial charges | 65 | €592 | €627 | +€35 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €46,763 | €61,142 | +€14,378 | +30.7% |
| Income taxes | 67/77 | €6,234 | €6,707 | +€473 | +7.6% |
| Profit (loss) for the period | 9904 | €40,529 | €54,435 | +€13,906 | +34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €40,529 | €54,435 | +€13,906 | +34.3% |
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 19 October 2026 via checked.be.