PETER'S MODE: 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'S MODE
Largest movements
- Stocks and contracts +€3,754
up €3,754 (+16.4%), from €22,831 to €26,585
- Receivables within one year +€3,580
up €3,580 (+852.0%), from €420 to €4,000
- Cash +€2,990
up €2,990 (+15.9%), from €18,758 to €21,747
mainly Depreciation (+€13,810) and Net result for the year (+€7,644)
- Tangible fixed assets -€2,872
down €2,872 (-15.2%), from €18,957 to €16,085
of which Leasing and similar rights: -€11,472
- Profit (loss) carried forward +€7,644
up €7,644 (+52.0%), from -€14,694 to -€7,051
- Tax, wage and social debts +€3,989
up €3,989 (+23.6%), from €16,893 to €20,882
of which Remuneration and social security: +€3,548
- Trade debts -€2,664
down €2,664 (-54.5%), from €4,888 to €2,224
- Other debts -€1,375
down €1,375 (-36.2%), from €3,804 to €2,429
- Gross operating margin +€38,977
up €38,977 (+82.2%), from €47,422 to €86,398
- Staff costs +€25,912
up €25,912 (+64.3%), from €40,298 to €66,210
- Financial income +€984
up €984 (+340.8%), from €289 to €1,272
- Depreciation +€931
up €931 (+7.2%), from €12,879 to €13,810
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 | €61,121 | €68,715 | +€7,594 | +12.4% |
| Fixed assets | 21/28 | €18,957 | €16,085 | -€2,872 | -15.2% |
| Tangible fixed assets | 22/27 | €18,957 | €16,085 | -€2,872 | -15.2% |
| Plant, machinery and equipment | 23 | €3,313 | €11,976 | +€8,663 | +261.5% |
| Furniture and vehicles | 24 | €1,167 | €1,104 | -€63 | -5.4% |
| Leasing and similar rights | 25 | €14,477 | €3,005 | -€11,472 | -79.2% |
| Current assets | 29/58 | €42,165 | €52,630 | +€10,466 | +24.8% |
| Stocks and contracts in progress | 3 | €22,831 | €26,585 | +€3,754 | +16.4% |
| Stocks | 30/36 | €22,831 | €26,585 | +€3,754 | +16.4% |
| Amounts receivable within one year | 40/41 | €420 | €4,000 | +€3,580 | +852.0% |
| Other amounts receivable | 41 | €420 | €4,000 | +€3,580 | +852.0% |
| Cash at bank and in hand | 54/58 | €18,758 | €21,747 | +€2,990 | +15.9% |
| Deferred charges and accrued income | 490/1 | €156 | €298 | +€142 | +91.1% |
| Total equity and liabilities | 10/49 | €61,121 | €68,715 | +€7,594 | +12.4% |
| Equity | 10/15 | €35,537 | €43,180 | +€7,644 | +21.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €31,639 | €31,639 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,738 | €1,738 | = | 0.0% |
| Distributable reserves | 133 | €29,900 | €29,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,694 | -€7,051 | +€7,644 | +52.0% |
| Amounts payable | 17/49 | €25,585 | €25,535 | -€50 | -0.2% |
| Amounts payable within one year | 42/48 | €25,585 | €25,535 | -€50 | -0.2% |
| Trade debts | 44 | €4,888 | €2,224 | -€2,664 | -54.5% |
| Suppliers | 440/4 | €4,888 | €2,224 | -€2,664 | -54.5% |
| Taxes, remuneration and social security | 45 | €16,893 | €20,882 | +€3,989 | +23.6% |
| Taxes | 450/3 | €12,725 | €13,166 | +€441 | +3.5% |
| Remuneration and social security | 454/9 | €4,168 | €7,717 | +€3,548 | +85.1% |
| Other amounts payable | 47/48 | €3,804 | €2,429 | -€1,375 | -36.2% |
| Remuneration, social security and pensions | 62 | €40,298 | €66,210 | +€25,912 | +64.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,879 | €13,810 | +€931 | +7.2% |
| Gross operating margin | 9900 | €47,422 | €86,398 | +€38,977 | +82.2% |
| Operating profit (loss) | 9901 | -€5,755 | €6,379 | +€12,133 | |
| Financial income | 75/76B | €289 | €1,272 | +€984 | +340.8% |
| Recurring financial income | 75 | €289 | €1,272 | +€984 | +340.8% |
| Financial charges | 65/66B | €21 | €7 | -€14 | -65.7% |
| Recurring financial charges | 65 | €21 | €7 | -€14 | -65.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,487 | €7,644 | +€13,131 | |
| Profit (loss) for the period | 9904 | -€5,487 | €7,644 | +€13,131 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,487 | €7,644 | +€13,131 |
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.