PETER OP DE BEECK: 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 OP DE BEECK
Largest movements
- Tangible fixed assets -€19,650
down €19,650 (-40.5%), from €48,488 to €28,838
- Receivables within one year -€9,437
down €9,437 (-39.6%), from €23,826 to €14,389
of which Other amounts receivable: -€6,412
- Debts after one year -€70,000
down €70,000 (-46.7%), from €150,000 to €80,000
- Trade debts +€33,783
up €33,783 (+131.1%), from €25,765 to €59,548
- Reserves +€13,396
up €13,396 (+4.2%), from €319,863 to €333,259
- Tax, wage and social debts -€11,151
down €11,151 (-68.5%), from €16,270 to €5,119
- Financial income -€36,862
down €36,862 (-41.1%), from €89,720 to €52,859
- Gross operating margin +€10,696
up €10,696 (+83.0%), from -€12,891 to -€2,195
- Taxes -€7,466
down €7,466 (-41.0%), from €18,212 to €10,746
- Other operating charges +€1,041
up €1,041 (+76.5%), from €1,361 to €2,402
- Depreciation -€596
down €596 (-2.8%), from €21,012 to €20,416
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 | €561,888 | €528,059 | -€33,830 | -6.0% |
| Fixed assets | 21/28 | €527,787 | €504,634 | -€23,152 | -4.4% |
| Tangible fixed assets | 22/27 | €48,488 | €28,838 | -€19,650 | -40.5% |
| Furniture and vehicles | 24 | €48,488 | €28,838 | -€19,650 | -40.5% |
| Financial fixed assets | 28 | €479,299 | €475,796 | -€3,502 | -0.7% |
| Current assets | 29/58 | €34,102 | €23,424 | -€10,677 | -31.3% |
| Amounts receivable within one year | 40/41 | €23,826 | €14,389 | -€9,437 | -39.6% |
| Trade receivables | 40 | €12,970 | €9,945 | -€3,025 | -23.3% |
| Other amounts receivable | 41 | €10,856 | €4,444 | -€6,412 | -59.1% |
| Cash at bank and in hand | 54/58 | €659 | €3,727 | +€3,068 | +465.6% |
| Deferred charges and accrued income | 490/1 | €9,616 | €5,308 | -€4,308 | -44.8% |
| Total equity and liabilities | 10/49 | €561,888 | €528,059 | -€33,830 | -6.0% |
| Equity | 10/15 | €359,824 | €373,220 | +€13,396 | +3.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €319,863 | €333,259 | +€13,396 | +4.2% |
| Distributable reserves | 133 | €319,863 | €333,259 | +€13,396 | +4.2% |
| Profit (loss) carried forward | 14 | -€60,039 | -€60,039 | = | 0.0% |
| Amounts payable | 17/49 | €202,064 | €154,839 | -€47,225 | -23.4% |
| Amounts payable after more than one year | 17 | €150,000 | €80,000 | -€70,000 | -46.7% |
| Financial debts | 170/4 | €150,000 | €80,000 | -€70,000 | -46.7% |
| Amounts payable within one year | 42/48 | €52,064 | €74,735 | +€22,671 | +43.5% |
| Trade debts | 44 | €25,765 | €59,548 | +€33,783 | +131.1% |
| Suppliers | 440/4 | €25,765 | €59,548 | +€33,783 | +131.1% |
| Taxes, remuneration and social security | 45 | €16,270 | €5,119 | -€11,151 | -68.5% |
| Taxes | 450/3 | €16,270 | €5,119 | -€11,151 | -68.5% |
| Other amounts payable | 47/48 | €10,029 | €10,068 | +€39 | +0.4% |
| Accrued charges and deferred income | 492/3 | - | €104 | +€104 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,012 | €20,416 | -€596 | -2.8% |
| Other operating charges | 640/8 | €1,361 | €2,402 | +€1,041 | +76.5% |
| Gross operating margin | 9900 | -€12,891 | -€2,195 | +€10,696 | +83.0% |
| Operating profit (loss) | 9901 | -€35,263 | -€25,013 | +€10,251 | +29.1% |
| Financial income | 75/76B | €89,720 | €52,859 | -€36,862 | -41.1% |
| Recurring financial income | 75 | €89,720 | €52,859 | -€36,862 | -41.1% |
| Financial charges | 65/66B | €3,655 | €3,705 | +€49 | +1.3% |
| Recurring financial charges | 65 | €3,655 | €3,705 | +€49 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €50,802 | €24,142 | -€26,660 | -52.5% |
| Income taxes | 67/77 | €18,212 | €10,746 | -€7,466 | -41.0% |
| Profit (loss) for the period | 9904 | €32,590 | €13,396 | -€19,194 | -58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,590 | €13,396 | -€19,194 | -58.9% |
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 6 October 2026 via checked.be.