PETER E.: 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.
PETER E.
Largest movements
- Cash +€47,403
up €47,403 (+250,016%), from €19 to €47,422
mainly Net result for the year (+€59,485) and Tax, wage and social debts (+€5,750)
- Receivables within one year +€13,383
up €13,383 (+6.4%), from €207,550 to €220,933
of which Other amounts receivable: +€15,176
- Deferred charges and accrued income +€3,236
up €3,236 (+124%), from €2,599 to €5,835
- Profit (loss) carried forward +€59,485
up €59,485 (+76.7%), from -€77,524 to -€18,039
- Tax, wage and social debts +€5,750
up €5,750 (+36.9%), from €15,589 to €21,339
of which Taxes: +€5,537
- Gross operating margin +€146,497
up €146,497, from -€43,632 to €102,864
- Taxes +€6,453
up €6,453 (+64,528,700%), from €0 to €6,453
- Financial charges +€1,307
up €1,307 (+21.3%), from €6,124 to €7,431
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 | €214,494 | €280,091 | +€65,597 | +30.6% |
| Fixed assets | 21/28 | €4,326 | €5,902 | +€1,576 | +36.4% |
| Tangible fixed assets | 22/27 | €4,326 | €5,902 | +€1,576 | +36.4% |
| Furniture and vehicles | 24 | €4,326 | €5,902 | +€1,576 | +36.4% |
| Current assets | 29/58 | €210,168 | €274,190 | +€64,022 | +30.5% |
| Amounts receivable within one year | 40/41 | €207,550 | €220,933 | +€13,383 | +6.4% |
| Trade receivables | 40 | €1,793 | - | -€1,793 | |
| Other amounts receivable | 41 | €205,757 | €220,933 | +€15,176 | +7.4% |
| Cash at bank and in hand | 54/58 | €19 | €47,422 | +€47,403 | +250,016% |
| Deferred charges and accrued income | 490/1 | €2,599 | €5,835 | +€3,236 | +124% |
| Total equity and liabilities | 10/49 | €214,494 | €280,091 | +€65,597 | +30.6% |
| Equity | 10/15 | €58,782 | €118,266 | +€59,485 | +101% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €130,105 | €130,105 | = | 0.0% |
| Distributable reserves | 133 | €130,105 | €130,105 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,524 | -€18,039 | +€59,485 | +76.7% |
| Amounts payable | 17/49 | €155,712 | €161,825 | +€6,113 | +3.9% |
| Amounts payable within one year | 42/48 | €155,712 | €161,825 | +€6,113 | +3.9% |
| Trade debts | 44 | €7,083 | €7,446 | +€363 | +5.1% |
| Suppliers | 440/4 | €7,083 | €7,446 | +€363 | +5.1% |
| Advances received on contracts in progress | 46 | €133,040 | €133,040 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €15,589 | €21,339 | +€5,750 | +36.9% |
| Taxes | 450/3 | €10,599 | €16,136 | +€5,537 | +52.2% |
| Remuneration and social security | 454/9 | €4,990 | €5,203 | +€213 | +4.3% |
| Remuneration, social security and pensions | 62 | €35,193 | €34,577 | -€617 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,485 | €2,079 | +€595 | +40.1% |
| Other operating charges | 640/8 | €1,442 | €2,199 | +€757 | +52.5% |
| Gross operating margin | 9900 | -€43,632 | €102,864 | +€146,497 | |
| Operating profit (loss) | 9901 | -€81,752 | €64,009 | +€145,761 | |
| Financial income | 75/76B | €10,352 | €9,359 | -€993 | -9.6% |
| Recurring financial income | 75 | €10,352 | €9,359 | -€993 | -9.6% |
| Financial charges | 65/66B | €6,124 | €7,431 | +€1,307 | +21.3% |
| Recurring financial charges | 65 | €6,124 | €7,431 | +€1,307 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | -€77,524 | €65,937 | +€143,461 | |
| Income taxes | 67/77 | €0 | €6,453 | +€6,453 | +64,528,700% |
| Profit (loss) for the period | 9904 | -€77,524 | €59,485 | +€137,008 | |
| Profit (loss) for the period to be appropriated | 9905 | -€77,524 | €59,485 | +€137,008 |
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 27 October 2026 via checked.be.