PELTER PRESSING: 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.
What changed
PELTER PRESSING
NACE 25.999, Manufacture of fabricated metal products, except machinery and equipment
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€620,388
2024 · €632,196-€11,808
Equity
€5.8m
2024 · €5.2m+€620,388
Cash
€5.7m
2024 · €4.8m+€898,745
Balance sheet total
€8.0m
2024 · €7.2m+€798,846
Largest movements
Assets
- Cash +€898,745
up €898,745 (+18.8%), from €4.8m to €5.7m
mainly Net result for the year (+€620,388) and Depreciation (+€199,618)
- Receivables within one year -€197,212
down €197,212 (-11.2%), from €1.8m to €1.6m
of which Trade receivables: -€215,849
- Stocks and contracts +€121,716
up €121,716 (+79.8%), from €152,592 to €274,308
Equity and liabilities
- Reserves +€620,388
up €620,388 (+12.0%), from €5.2m to €5.8m
of which Distributable reserves: +€367,788
- Trade debts +€176,385
up €176,385 (+63.4%), from €278,421 to €454,807
Income statement
- Turnover -€8.3m
no longer reported in 2025 (was €8.3m)
- Goods and materials -€3.7m
no longer reported in 2025 (was €3.7m)
of which Purchases: -€3.7m
- Gross operating margin +€3.2m
new in 2025: €3.2m
- Services and other goods -€1.4m
no longer reported in 2025 (was €1.4m)
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.
Result 2024
€632,196
Turnover
-€8.3m
Other operating income
-€50,672
Goods and materials
+€3.7m
Services and other goods
+€1.4m
Staff costs
-€52,026
Depreciation
+€12,860
Other operating charges
-€23,068
Other operating items
+€3.2m
Financial income
+€50,104
Financial charges
+€8,565
Taxes
-€39,712
Result 2025
€620,388
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.1m
Investment
-€151,485
Financing
€0
Cash 2024
€4.8m
From operations (derived)
+€1.1m
Net result for the year
+€620,388
Depreciation
+€199,618
Stocks and contracts
-€121,716
Receivables within one year
+€197,212
Deferred charges and accrued income
-€23,730
Trade debts
+€176,385
Tax, wage and social debts
+€18,872
Accrued charges and deferred income
-€16,800
Investment (derived)
-€151,485
Investment in fixed assets (net)
-€151,485
Cash 2025
€5.7m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,221,819 | €8,020,665 | +€798,846 | +11.1% |
| Fixed assets | 21/28 | €511,388 | €463,255 | -€48,133 | -9.4% |
| Tangible fixed assets | 22/27 | €511,388 | €463,255 | -€48,133 | -9.4% |
| Plant, machinery and equipment | 23 | €455,111 | €372,906 | -€82,205 | -18.1% |
| Furniture and vehicles | 24 | €35,712 | €79,341 | +€43,629 | +122% |
| Other tangible fixed assets | 26 | €20,565 | €11,007 | -€9,557 | -46.5% |
| Current assets | 29/58 | €6,710,432 | €7,557,410 | +€846,979 | +12.6% |
| Stocks and contracts in progress | 3 | €152,592 | €274,308 | +€121,716 | +79.8% |
| Stocks | 30/36 | €152,592 | €274,308 | +€121,716 | +79.8% |
| Goods purchased for resale | 34 | €152,592 | - | -€152,592 | |
| Amounts receivable within one year | 40/41 | €1,766,082 | €1,568,870 | -€197,212 | -11.2% |
| Trade receivables | 40 | €1,675,848 | €1,460,000 | -€215,849 | -12.9% |
| Other amounts receivable | 41 | €90,234 | €108,870 | +€18,637 | +20.7% |
| Cash at bank and in hand | 54/58 | €4,786,618 | €5,685,362 | +€898,745 | +18.8% |
| Deferred charges and accrued income | 490/1 | €5,140 | €28,870 | +€23,730 | +462% |
| Total equity and liabilities | 10/49 | €7,221,819 | €8,020,665 | +€798,846 | +11.1% |
| Equity | 10/15 | €5,187,668 | €5,808,056 | +€620,388 | +12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,169,068 | €5,789,456 | +€620,388 | +12.0% |
| Tax-exempt reserves | 132 | €1,326,150 | €1,578,750 | +€252,600 | +19.0% |
| Distributable reserves | 133 | €3,842,918 | €4,210,706 | +€367,788 | +9.6% |
| Amounts payable | 17/49 | €2,034,151 | €2,212,609 | +€178,458 | +8.8% |
| Amounts payable within one year | 42/48 | €2,017,351 | €2,212,609 | +€195,258 | +9.7% |
| Trade debts | 44 | €278,421 | €454,807 | +€176,385 | +63.4% |
| Suppliers | 440/4 | €278,421 | €454,807 | +€176,385 | +63.4% |
| Taxes, remuneration and social security | 45 | €432,934 | €451,806 | +€18,872 | +4.4% |
| Taxes | 450/3 | €61,448 | €93,983 | +€32,535 | +52.9% |
| Remuneration and social security | 454/9 | €371,486 | €357,824 | -€13,662 | -3.7% |
| Other amounts payable | 47/48 | €1,305,996 | €1,305,996 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €16,800 | - | -€16,800 | |
| Operating income | 70/76A | €8,353,618 | - | -€8.4m | |
| Turnover | 70 | €8,302,946 | - | -€8.3m | |
| Other operating income | 74 | €50,672 | - | -€50,672 | |
| Operating charges | 60/66A | €7,486,187 | - | -€7.5m | |
| Goods for resale, raw materials and consumables | 60 | €3,747,518 | - | -€3.7m | |
| Purchases | 600/8 | €3,721,448 | - | -€3.7m | |
| Change in stocks: decrease (increase) | 609 | €26,070 | - | -€26,070 | |
| Services and other goods | 61 | €1,438,885 | - | -€1.4m | |
| Remuneration, social security and pensions | 62 | €2,080,973 | €2,132,999 | +€52,026 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €212,478 | €199,618 | -€12,860 | -6.1% |
| Other operating charges | 640/8 | €6,082 | €29,150 | +€23,068 | +379% |
| Non-recurring operating charges | 66A | €251 | €188 | -€63 | -25.0% |
| Gross operating margin | 9900 | - | €3,198,622 | +€3.2m | |
| Operating profit (loss) | 9901 | €867,432 | €836,666 | -€30,765 | -3.5% |
| Financial income | 75/76B | €12,442 | €62,546 | +€50,104 | +403% |
| Recurring financial income | 75 | €12,442 | €62,546 | +€50,104 | +403% |
| Income from current assets | 751 | €6,898 | - | -€6,898 | |
| Other financial income | 752/9 | €5,544 | - | -€5,544 | |
| Financial charges | 65/66B | €21,624 | €13,059 | -€8,565 | -39.6% |
| Recurring financial charges | 65 | €21,624 | €13,059 | -€8,565 | -39.6% |
| Debt charges | 650 | €34 | - | -€34 | |
| Other financial charges | 652/9 | €21,590 | - | -€21,590 | |
| Profit (loss) for the period before taxes | 9903 | €858,250 | €886,154 | +€27,903 | +3.3% |
| Income taxes | 67/77 | €226,054 | €265,766 | +€39,712 | +17.6% |
| Taxes | 670/3 | €226,054 | - | -€226,054 | |
| Profit (loss) for the period | 9904 | €632,196 | €620,388 | -€11,808 | -1.9% |
| Transfer from tax-exempt reserves | 789 | €530,900 | - | -€530,900 | |
| Transfer to tax-exempt reserves | 689 | €273,650 | €252,600 | -€21,050 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €889,446 | €367,788 | -€521,658 | -58.6% |
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 1 November 2026 via checked.be.