PETER'S PAN: 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'S PAN
Largest movements
- Receivables within one year +€76,881
up €76,881 (+43.1%), from €178,473 to €255,354
of which Other amounts receivable: +€39,524
- Profit (loss) carried forward +€125,658
up €125,658 (+68.8%), from -€182,545 to -€56,887
- Trade debts -€46,768
down €46,768 (-71.0%), from €65,915 to €19,147
- Gross operating margin +€43,842
up €43,842 (+24.4%), from €179,761 to €223,603
- Turnover +€38,477
up €38,477 (+10.1%), from €379,108 to €417,585
- Staff costs -€8,399
down €8,399 (-7.9%), from €105,800 to €97,401
- Purchases and services -€5,365
down €5,365 (-2.7%), from €199,347 to €193,982
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 | €205,688 | €282,947 | +€77,259 | +37.6% |
| Current assets | 29/58 | €205,688 | €282,947 | +€77,259 | +37.6% |
| Amounts receivable within one year | 40/41 | €178,473 | €255,354 | +€76,881 | +43.1% |
| Trade receivables | 40 | €44,405 | €81,762 | +€37,357 | +84.1% |
| Other amounts receivable | 41 | €134,068 | €173,592 | +€39,524 | +29.5% |
| Cash at bank and in hand | 54/58 | €27,215 | €27,593 | +€378 | +1.4% |
| Total equity and liabilities | 10/49 | €205,688 | €282,947 | +€77,259 | +37.6% |
| Equity | 10/15 | €116,936 | €242,594 | +€125,658 | +107% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €278,481 | €278,481 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,069 | €3,069 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,069 | €3,069 | = | 0.0% |
| Tax-exempt reserves | 132 | €275,412 | €275,412 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€182,545 | -€56,887 | +€125,658 | +68.8% |
| Amounts payable | 17/49 | €88,752 | €40,353 | -€48,399 | -54.5% |
| Amounts payable within one year | 42/48 | €88,752 | €40,353 | -€48,399 | -54.5% |
| Trade debts | 44 | €65,915 | €19,147 | -€46,768 | -71.0% |
| Suppliers | 440/4 | €65,915 | €19,147 | -€46,768 | -71.0% |
| Taxes, remuneration and social security | 45 | €11,216 | €9,585 | -€1,631 | -14.5% |
| Taxes | 450/3 | €1,058 | €9 | -€1,049 | -99.1% |
| Remuneration and social security | 454/9 | €10,158 | €9,576 | -€582 | -5.7% |
| Other amounts payable | 47/48 | €11,621 | €11,621 | = | 0.0% |
| Turnover | 70 | €379,108 | €417,585 | +€38,477 | +10.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €199,347 | €193,982 | -€5,365 | -2.7% |
| Remuneration, social security and pensions | 62 | €105,800 | €97,401 | -€8,399 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €600 | €0 | -€600 | -100% |
| Other operating charges | 640/8 | €505 | €520 | +€15 | +3.0% |
| Gross operating margin | 9900 | €179,761 | €223,603 | +€43,842 | +24.4% |
| Operating profit (loss) | 9901 | €72,856 | €125,682 | +€52,826 | +72.5% |
| Financial income | 75/76B | €48 | €22 | -€26 | -54.2% |
| Recurring financial income | 75 | €48 | €22 | -€26 | -54.2% |
| Financial charges | 65/66B | €95 | €45 | -€50 | -52.6% |
| Recurring financial charges | 65 | €95 | €45 | -€50 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €72,809 | €125,659 | +€52,850 | +72.6% |
| Income taxes | 67/77 | €2 | €1 | -€1 | -50.0% |
| Profit (loss) for the period | 9904 | €72,807 | €125,658 | +€52,851 | +72.6% |
| Profit (loss) for the period to be appropriated | 9905 | €72,807 | €125,658 | +€52,851 | +72.6% |
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 16 October 2026 via checked.be.