PETER dE GROOT: what changed
Two fiscal 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.
PETER dE GROOT
Largest movements
- Cash -€84,158
down €84,158 (-22.8%), from €368,893 to €284,735
mainly Contributions, distributions and other (-€82,500) and Net result for the year (-€24,821)
- Receivables within one year -€26,519
down €26,519 (-43.9%), from €60,343 to €33,825
of which Trade receivables: -€15,837
- Reserves -€82,500
down €82,500 (-20.6%), from €400,153 to €317,653
of which Distributable reserves: -€82,500
- Profit (loss) carried forward -€24,821
down €24,821, from €11,624 to -€13,198
- Tax, wage and social debts -€6,708
down €6,708 (-62.7%), from €10,705 to €3,997
- Gross operating margin -€67,404
down €67,404, from €42,021 to -€25,383
- Taxes -€14,988
down €14,988 (-96.7%), from €15,507 to €518
- Financial income +€1,551
up €1,551 (+97.1%), from €1,598 to €3,149
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 | €452,287 | €340,355 | -€111,932 | -24.7% |
| Fixed assets | 21/28 | €22,562 | €21,671 | -€891 | -3.9% |
| Tangible fixed assets | 22/27 | €22,562 | €21,671 | -€891 | -3.9% |
| Plant, machinery and equipment | 23 | €5,594 | €4,821 | -€773 | -13.8% |
| Furniture and vehicles | 24 | €11,069 | €10,950 | -€119 | -1.1% |
| Other tangible fixed assets | 26 | €5,900 | €5,900 | = | 0.0% |
| Current assets | 29/58 | €429,725 | €318,684 | -€111,041 | -25.8% |
| Amounts receivable within one year | 40/41 | €60,343 | €33,825 | -€26,519 | -43.9% |
| Trade receivables | 40 | €25,306 | €9,468 | -€15,837 | -62.6% |
| Other amounts receivable | 41 | €35,038 | €24,356 | -€10,681 | -30.5% |
| Cash at bank and in hand | 54/58 | €368,893 | €284,735 | -€84,158 | -22.8% |
| Deferred charges and accrued income | 490/1 | €488 | €124 | -€364 | -74.6% |
| Total equity and liabilities | 10/49 | €452,287 | €340,355 | -€111,932 | -24.7% |
| Equity | 10/15 | €430,327 | €323,005 | -€107,321 | -24.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €400,153 | €317,653 | -€82,500 | -20.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €1,247 | €1,247 | = | 0.0% |
| Distributable reserves | 133 | €398,906 | €316,406 | -€82,500 | -20.7% |
| Profit (loss) carried forward | 14 | €11,624 | -€13,198 | -€24,821 | |
| Amounts payable | 17/49 | €21,960 | €17,350 | -€4,610 | -21.0% |
| Amounts payable within one year | 42/48 | €21,960 | €17,350 | -€4,610 | -21.0% |
| Trade debts | 44 | €11,255 | €13,353 | +€2,098 | +18.6% |
| Suppliers | 440/4 | €11,255 | €13,353 | +€2,098 | +18.6% |
| Taxes, remuneration and social security | 45 | €10,705 | €3,997 | -€6,708 | -62.7% |
| Taxes | 450/3 | €10,705 | €3,997 | -€6,708 | -62.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €764 | €891 | +€127 | +16.7% |
| Other operating charges | 640/8 | €1,040 | €1,146 | +€106 | +10.1% |
| Gross operating margin | 9900 | €42,021 | -€25,383 | -€67,404 | |
| Operating profit (loss) | 9901 | €40,217 | -€27,419 | -€67,636 | |
| Financial income | 75/76B | €1,598 | €3,149 | +€1,551 | +97.1% |
| Recurring financial income | 75 | €1,598 | €3,149 | +€1,551 | +97.1% |
| Financial charges | 65/66B | €109 | €33 | -€77 | -70.3% |
| Recurring financial charges | 65 | €109 | €33 | -€77 | -70.3% |
| Profit (loss) for the period before taxes | 9903 | €41,705 | -€24,303 | -€66,008 | |
| Income taxes | 67/77 | €15,507 | €518 | -€14,988 | -96.7% |
| Profit (loss) for the period | 9904 | €26,199 | -€24,821 | -€51,020 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,199 | -€24,821 | -€51,020 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.