PETER MOESKOPS: what changed
What changed
PETER MOESKOPS
NACE 43.320, Joinery installation
filed annual accounts (NBB)
Net result for the year
€95,991
2024 · €40,232+€55,759
Equity
€562,098
2024 · €966,107-€404,009
Cash
€354,905
2024 · €283,108+€71,797
Balance sheet total
€1.5m
2024 · €1.5m-€29,181
Largest movements
Assets
- Cash +€71,797
up €71,797 (+25.4%), from €283,108 to €354,905
mainly Other debts (+€500,000) and Net result for the year (+€95,991)
- Receivables within one year -€36,622
down €36,622 (-6.2%), from €589,493 to €552,870
of which Trade receivables: -€40,477
- Tangible fixed assets -€34,373
down €34,373 (-51.8%), from €66,419 to €32,046
- Stocks and contracts -€29,108
down €29,108 (-5.3%), from €552,673 to €523,565
of which Stocks: -€16,797
Equity and liabilities
- Other debts +€500,000
up €500,000, from €0 to €500,000
- Reserves -€452,903
down €452,903 (-46.3%), from €977,801 to €524,898
- Trade debts -€103,863
down €103,863 (-21.6%), from €481,341 to €377,477
- Profit (loss) carried forward +€48,894
up €48,894, from -€48,894 to €0
- Debts after one year -€15,807
down €15,807 (-100%), from €15,807 to €0
Income statement
- Staff costs -€122,926
down €122,926 (-21.4%), from €573,588 to €450,661
- Gross operating margin -€66,193
down €66,193 (-9.7%), from €683,803 to €617,611
- Taxes +€24,130
new in 2025: €24,130
- Financial charges -€10,577
down €10,577 (-55.2%), from €19,152 to €8,575
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€40,232
Gross operating margin
-€66,193
Staff costs
+€122,926
Depreciation
+€2,995
Other operating charges
+€6,578
Other operating items
+€3,471
Financial income
-€465
Financial charges
+€10,577
Taxes
-€24,130
Result 2025
€95,991
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€593,130
Investment
€0
Financing
-€521,332
Cash 2024
€283,108
From operations (derived)
+€593,130
Net result for the year
+€95,991
Depreciation
+€34,373
Stocks and contracts
+€29,108
Receivables within one year
+€36,622
Deferred charges and accrued income
+€875
Trade debts
-€103,863
Tax, wage and social debts
-€4,032
Advances received
+€4,056
Other debts
+€500,000
Financing
-€521,332
Debts after one year
-€15,807
Current portion of long-term debt
-€5,525
Contributions, distributions and other
-€500,000
Cash 2025
€354,905
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,500,715 | €1,471,534 | -€29,181 | -1.9% |
| Fixed assets | 21/28 | €66,419 | €32,046 | -€34,373 | -51.8% |
| Tangible fixed assets | 22/27 | €66,419 | €32,046 | -€34,373 | -51.8% |
| Plant, machinery and equipment | 23 | €12,686 | €10,572 | -€2,114 | -16.7% |
| Furniture and vehicles | 24 | €30,291 | €15,117 | -€15,174 | -50.1% |
| Leasing and similar rights | 25 | €23,442 | €6,357 | -€17,084 | -72.9% |
| Current assets | 29/58 | €1,434,296 | €1,439,488 | +€5,192 | +0.4% |
| Stocks and contracts in progress | 3 | €552,673 | €523,565 | -€29,108 | -5.3% |
| Stocks | 30/36 | €248,850 | €232,053 | -€16,797 | -6.7% |
| Contracts in progress | 37 | €303,823 | €291,513 | -€12,311 | -4.1% |
| Amounts receivable within one year | 40/41 | €589,493 | €552,870 | -€36,622 | -6.2% |
| Trade receivables | 40 | €532,861 | €492,384 | -€40,477 | -7.6% |
| Other amounts receivable | 41 | €56,632 | €60,487 | +€3,855 | +6.8% |
| Cash at bank and in hand | 54/58 | €283,108 | €354,905 | +€71,797 | +25.4% |
| Deferred charges and accrued income | 490/1 | €9,022 | €8,147 | -€875 | -9.7% |
| Total equity and liabilities | 10/49 | €1,500,715 | €1,471,534 | -€29,181 | -1.9% |
| Equity | 10/15 | €966,107 | €562,098 | -€404,009 | -41.8% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €977,801 | €524,898 | -€452,903 | -46.3% |
| Distributable reserves | 133 | €977,801 | €524,898 | -€452,903 | -46.3% |
| Profit (loss) carried forward | 14 | -€48,894 | €0 | +€48,894 | |
| Amounts payable | 17/49 | €534,608 | €909,436 | +€374,828 | +70.1% |
| Amounts payable after more than one year | 17 | €15,807 | €0 | -€15,807 | -100% |
| Financial debts | 170/4 | €15,807 | €0 | -€15,807 | -100% |
| Amounts payable within one year | 42/48 | €518,801 | €909,436 | +€390,635 | +75.3% |
| Current portion of amounts payable after more than one year | 42 | €21,332 | €15,807 | -€5,525 | -25.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €481,341 | €377,477 | -€103,863 | -21.6% |
| Suppliers | 440/4 | €481,341 | €377,477 | -€103,863 | -21.6% |
| Advances received on contracts in progress | 46 | - | €4,056 | +€4,056 | |
| Taxes, remuneration and social security | 45 | €16,128 | €12,095 | -€4,032 | -25.0% |
| Taxes | 450/3 | €16,128 | €11,751 | -€4,377 | -27.1% |
| Remuneration and social security | 454/9 | €0 | €345 | +€345 | |
| Other amounts payable | 47/48 | €0 | €500,000 | +€500,000 | |
| Remuneration, social security and pensions | 62 | €573,588 | €450,661 | -€122,926 | -21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,368 | €34,373 | -€2,995 | -8.0% |
| Other operating charges | 640/8 | €10,853 | €4,275 | -€6,578 | -60.6% |
| Non-recurring operating charges | 66A | €3,471 | €0 | -€3,471 | -100% |
| Gross operating margin | 9900 | €683,803 | €617,611 | -€66,193 | -9.7% |
| Operating profit (loss) | 9901 | €58,525 | €128,302 | +€69,777 | +119% |
| Financial income | 75/76B | €859 | €394 | -€465 | -54.1% |
| Recurring financial income | 75 | €859 | €394 | -€465 | -54.1% |
| Financial charges | 65/66B | €19,152 | €8,575 | -€10,577 | -55.2% |
| Recurring financial charges | 65 | €19,152 | €8,575 | -€10,577 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | €40,232 | €120,121 | +€79,889 | +199% |
| Income taxes | 67/77 | - | €24,130 | +€24,130 | |
| Profit (loss) for the period | 9904 | €40,232 | €95,991 | +€55,759 | +139% |
| Profit (loss) for the period to be appropriated | 9905 | €40,232 | €95,991 | +€55,759 | +139% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.