PETER ONS: 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 ONS
Largest movements
- Tangible fixed assets -€19,676
down €19,676 (-5.2%), from €380,535 to €360,860
of which Furniture and vehicles: -€10,040
- Receivables within one year +€13,646
up €13,646 (+33.2%), from €41,140 to €54,786
of which Other amounts receivable: +€8,070
- Cash -€12,421
down €12,421 (-90.0%), from €13,802 to €1,381
mainly Other debts (-€18,541) and Debts after one year (-€16,281)
- Stocks and contracts +€4,617
up €4,617 (+23.7%), from €19,477 to €24,094
- Profit (loss) carried forward +€27,287
up €27,287 (+58.5%), from -€46,638 to -€19,350
- Other debts -€18,541
down €18,541 (-13.9%), from €133,058 to €114,517
- Debts after one year -€16,281
down €16,281 (-11.8%), from €138,530 to €122,249
- Trade debts -€7,516
down €7,516 (-30.5%), from €24,660 to €17,143
- Gross operating margin +€83,069
up €83,069, from -€21,183 to €61,886
- Financial charges -€1,647
down €1,647 (-18.0%), from €9,161 to €7,514
- Depreciation -€725
down €725 (-3.2%), from €22,434 to €21,708
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 | €455,499 | €442,001 | -€13,498 | -3.0% |
| Fixed assets | 21/28 | €380,535 | €360,860 | -€19,676 | -5.2% |
| Tangible fixed assets | 22/27 | €380,535 | €360,860 | -€19,676 | -5.2% |
| Land and buildings | 22 | €334,592 | €326,322 | -€8,270 | -2.5% |
| Plant, machinery and equipment | 23 | €9,390 | €8,024 | -€1,366 | -14.5% |
| Furniture and vehicles | 24 | €36,554 | €26,513 | -€10,040 | -27.5% |
| Current assets | 29/58 | €74,964 | €81,141 | +€6,178 | +8.2% |
| Stocks and contracts in progress | 3 | €19,477 | €24,094 | +€4,617 | +23.7% |
| Stocks | 30/36 | €19,477 | €24,094 | +€4,617 | +23.7% |
| Amounts receivable within one year | 40/41 | €41,140 | €54,786 | +€13,646 | +33.2% |
| Trade receivables | 40 | €16,486 | €22,062 | +€5,576 | +33.8% |
| Other amounts receivable | 41 | €24,654 | €32,724 | +€8,070 | +32.7% |
| Cash at bank and in hand | 54/58 | €13,802 | €1,381 | -€12,421 | -90.0% |
| Deferred charges and accrued income | 490/1 | €544 | €880 | +€336 | +61.8% |
| Total equity and liabilities | 10/49 | €455,499 | €442,001 | -€13,498 | -3.0% |
| Equity | 10/15 | €136,669 | €163,956 | +€27,287 | +20.0% |
| Reserves | 13 | €183,307 | €183,307 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,400 | €11,400 | = | 0.0% |
| Distributable reserves | 133 | €170,047 | €170,047 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,638 | -€19,350 | +€27,287 | +58.5% |
| Amounts payable | 17/49 | €318,830 | €278,044 | -€40,786 | -12.8% |
| Amounts payable after more than one year | 17 | €138,530 | €122,249 | -€16,281 | -11.8% |
| Financial debts | 170/4 | €138,530 | €122,249 | -€16,281 | -11.8% |
| Amounts payable within one year | 42/48 | €177,134 | €153,661 | -€23,473 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €16,767 | €16,894 | +€127 | +0.8% |
| Trade debts | 44 | €24,660 | €17,143 | -€7,516 | -30.5% |
| Suppliers | 440/4 | €24,660 | €17,143 | -€7,516 | -30.5% |
| Taxes, remuneration and social security | 45 | €2,649 | €5,106 | +€2,457 | +92.7% |
| Taxes | 450/3 | €2,649 | €5,106 | +€2,457 | +92.7% |
| Other amounts payable | 47/48 | €133,058 | €114,517 | -€18,541 | -13.9% |
| Accrued charges and deferred income | 492/3 | €3,166 | €2,135 | -€1,031 | -32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,434 | €21,708 | -€725 | -3.2% |
| Other operating charges | 640/8 | €5,231 | €5,476 | +€246 | +4.7% |
| Non-recurring operating charges | 66A | €5,971 | €108 | -€5,863 | -98.2% |
| Gross operating margin | 9900 | -€21,183 | €61,886 | +€83,069 | |
| Operating profit (loss) | 9901 | -€54,818 | €34,594 | +€89,412 | |
| Financial income | 75/76B | €44 | €382 | +€338 | +767% |
| Recurring financial income | 75 | €44 | €382 | +€338 | +767% |
| Financial charges | 65/66B | €9,161 | €7,514 | -€1,647 | -18.0% |
| Recurring financial charges | 65 | €9,161 | €7,514 | -€1,647 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | -€63,935 | €27,463 | +€91,397 | |
| Income taxes | 67/77 | €184 | €175 | -€9 | -4.7% |
| Profit (loss) for the period | 9904 | -€64,119 | €27,287 | +€91,406 | |
| Profit (loss) for the period to be appropriated | 9905 | -€64,119 | €27,287 | +€91,406 |
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 24 October 2026 via checked.be.