PETER POUSSENIER: 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.
What changed
PETER POUSSENIER
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€11,334
2024 · €10,059+€1,275
Equity
€145,040
2024 · €133,706+€11,334
Cash
€3,354
2024 · €2,575+€779
Balance sheet total
€514,997
2024 · €521,513-€6,516
Largest movements
Assets
- Tangible fixed assets -€30,896
down €30,896 (-9.7%), from €319,878 to €288,982
- Stocks and contracts +€24,232
up €24,232 (+15.7%), from €154,630 to €178,862
Equity and liabilities
- Debts after one year -€28,553
down €28,553 (-9.4%), from €304,198 to €275,645
- Profit (loss) carried forward +€11,334
up €11,334 (+10.0%), from €112,792 to €124,126
- Trade debts +€8,395
up €8,395 (+78.2%), from €10,735 to €19,129
Income statement
- Staff costs -€4,773
down €4,773 (-23.5%), from €20,296 to €15,523
- Gross operating margin -€3,961
down €3,961 (-4.4%), from €90,570 to €86,609
- Financial income +€1,312
up €1,312 (+346%), from €379 to €1,691
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.
Result 2024
€10,059
Gross operating margin
-€3,961
Staff costs
+€4,773
Depreciation
-€453
Other operating charges
-€558
Financial income
+€1,312
Financial charges
+€647
Taxes
-€485
Result 2025
€11,334
raises the resultlowers the result
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.
From operations
+€38,699
Investment
-€9,132
Financing
-€28,789
Cash 2024
€2,575
From operations (derived)
+€38,699
Net result for the year
+€11,334
Depreciation
+€40,028
Stocks and contracts
-€24,232
Receivables within one year
+€788
Deferred charges and accrued income
-€157
Trade debts
+€8,395
Tax, wage and social debts
+€2,671
Advances received
-€1,890
Accrued charges and deferred income
+€1,762
Investment (derived)
-€9,132
Investment in fixed assets (net)
-€9,132
Financing
-€28,789
Debts after one year
-€28,553
Current portion of long-term debt
+€825
Short-term financial debts
-€1,060
Cash 2025
€3,354
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €521,513 | €514,997 | -€6,516 | -1.2% |
| Fixed assets | 21/28 | €319,878 | €288,982 | -€30,896 | -9.7% |
| Tangible fixed assets | 22/27 | €319,878 | €288,982 | -€30,896 | -9.7% |
| Land and buildings | 22 | €160,211 | €148,961 | -€11,250 | -7.0% |
| Plant, machinery and equipment | 23 | €130,088 | €117,725 | -€12,363 | -9.5% |
| Furniture and vehicles | 24 | €29,579 | €22,296 | -€7,283 | -24.6% |
| Current assets | 29/58 | €201,635 | €226,015 | +€24,380 | +12.1% |
| Stocks and contracts in progress | 3 | €154,630 | €178,862 | +€24,232 | +15.7% |
| Stocks | 30/36 | €154,630 | €178,862 | +€24,232 | +15.7% |
| Amounts receivable within one year | 40/41 | €40,729 | €39,941 | -€788 | -1.9% |
| Trade receivables | 40 | €38,150 | €37,335 | -€815 | -2.1% |
| Other amounts receivable | 41 | €2,578 | €2,606 | +€27 | +1.1% |
| Cash at bank and in hand | 54/58 | €2,575 | €3,354 | +€779 | +30.2% |
| Deferred charges and accrued income | 490/1 | €3,701 | €3,858 | +€157 | +4.2% |
| Total equity and liabilities | 10/49 | €521,513 | €514,997 | -€6,516 | -1.2% |
| Equity | 10/15 | €133,706 | €145,040 | +€11,334 | +8.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,323 | €2,323 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €463 | €463 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,792 | €124,126 | +€11,334 | +10.0% |
| Amounts payable | 17/49 | €387,807 | €369,957 | -€17,850 | -4.6% |
| Amounts payable after more than one year | 17 | €304,198 | €275,645 | -€28,553 | -9.4% |
| Financial debts | 170/4 | €304,198 | €275,645 | -€28,553 | -9.4% |
| Amounts payable within one year | 42/48 | €82,889 | €91,830 | +€8,941 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €28,569 | €29,394 | +€825 | +2.9% |
| Financial debts | 43 | €24,998 | €23,938 | -€1,060 | -4.2% |
| Credit institutions | 430/8 | €24,998 | €23,938 | -€1,060 | -4.2% |
| Trade debts | 44 | €10,735 | €19,129 | +€8,395 | +78.2% |
| Suppliers | 440/4 | €10,735 | €19,129 | +€8,395 | +78.2% |
| Advances received on contracts in progress | 46 | €1,890 | - | -€1,890 | |
| Taxes, remuneration and social security | 45 | €11,652 | €14,323 | +€2,671 | +22.9% |
| Taxes | 450/3 | €6,547 | €10,271 | +€3,724 | +56.9% |
| Remuneration and social security | 454/9 | €5,105 | €4,052 | -€1,053 | -20.6% |
| Other amounts payable | 47/48 | €5,046 | €5,046 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €719 | €2,482 | +€1,762 | +245% |
| Remuneration, social security and pensions | 62 | €20,296 | €15,523 | -€4,773 | -23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,575 | €40,028 | +€453 | +1.1% |
| Other operating charges | 640/8 | €5,961 | €6,518 | +€558 | +9.4% |
| Gross operating margin | 9900 | €90,570 | €86,609 | -€3,961 | -4.4% |
| Operating profit (loss) | 9901 | €24,738 | €24,539 | -€199 | -0.8% |
| Financial income | 75/76B | €379 | €1,691 | +€1,312 | +346% |
| Recurring financial income | 75 | €379 | €1,691 | +€1,312 | +346% |
| Financial charges | 65/66B | €10,823 | €10,176 | -€647 | -6.0% |
| Recurring financial charges | 65 | €10,823 | €10,176 | -€647 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €14,294 | €16,054 | +€1,760 | +12.3% |
| Income taxes | 67/77 | €4,235 | €4,720 | +€485 | +11.5% |
| Profit (loss) for the period | 9904 | €10,059 | €11,334 | +€1,275 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,059 | €11,334 | +€1,275 | +12.7% |
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 22 October 2026 via checked.be.