Peter Steen & CO: 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 Steen & CO
Largest movements
- Cash -€13,196
down €13,196 (-95.1%), from €13,881 to €686
mainly Other debts (-€10,553) and Receivables within one year (-€10,407)
- Receivables within one year +€10,407
up €10,407 (+12.5%), from €83,209 to €93,616
of which Other amounts receivable: +€6,746
- Receivables after one year -€7,500
down €7,500 (-12.5%), from €60,000 to €52,500
- Other debts -€10,553
down €10,553 (-8.3%), from €126,849 to €116,296
- Reserves +€2,682
up €2,682 (+2.6%), from €102,361 to €105,043
- Depreciation -€753
down €753 (-43.2%), from €1,743 to €990
- Financial charges -€317
down €317 (-34.2%), from €925 to €608
- Financial income -€150
down €150 (-7.7%), from €1,950 to €1,800
- Taxes +€90
up €90 (+50.8%), from €178 to €268
- Gross operating margin +€88
up €88 (+2.7%), from €3,250 to €3,338
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 | €258,554 | €248,861 | -€9,693 | -3.7% |
| Fixed assets | 21/28 | €100,511 | €99,521 | -€990 | -1.0% |
| Tangible fixed assets | 22/27 | €1,376 | €386 | -€990 | -71.9% |
| Plant, machinery and equipment | 23 | €465 | €0 | -€465 | -100% |
| Furniture and vehicles | 24 | €912 | €386 | -€525 | -57.6% |
| Financial fixed assets | 28 | €99,135 | €99,135 | = | 0.0% |
| Current assets | 29/58 | €158,042 | €149,340 | -€8,702 | -5.5% |
| Amounts receivable after more than one year | 29 | €60,000 | €52,500 | -€7,500 | -12.5% |
| Other amounts receivable | 291 | €60,000 | €52,500 | -€7,500 | -12.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €83,209 | €93,616 | +€10,407 | +12.5% |
| Trade receivables | 40 | €1,177 | €4,839 | +€3,662 | +311% |
| Other amounts receivable | 41 | €82,031 | €88,777 | +€6,746 | +8.2% |
| Cash at bank and in hand | 54/58 | €13,881 | €686 | -€13,196 | -95.1% |
| Deferred charges and accrued income | 490/1 | €952 | €2,538 | +€1,586 | +167% |
| Total equity and liabilities | 10/49 | €258,554 | €248,861 | -€9,693 | -3.7% |
| Equity | 10/15 | €125,837 | €128,519 | +€2,682 | +2.1% |
| Contributions | 10/11 | €23,476 | €23,476 | = | 0.0% |
| Reserves | 13 | €102,361 | €105,043 | +€2,682 | +2.6% |
| Distributable reserves | 133 | €102,361 | €105,043 | +€2,682 | +2.6% |
| Amounts payable | 17/49 | €132,716 | €120,342 | -€12,375 | -9.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €132,716 | €120,118 | -€12,599 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €3,195 | €2,000 | -€1,195 | -37.4% |
| Trade debts | 44 | €2,076 | €861 | -€1,215 | -58.5% |
| Suppliers | 440/4 | €2,076 | €861 | -€1,215 | -58.5% |
| Taxes, remuneration and social security | 45 | €597 | €961 | +€364 | +61.0% |
| Taxes | 450/3 | €597 | €961 | +€364 | +61.0% |
| Other amounts payable | 47/48 | €126,849 | €116,296 | -€10,553 | -8.3% |
| Accrued charges and deferred income | 492/3 | - | €224 | +€224 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,743 | €990 | -€753 | -43.2% |
| Other operating charges | 640/8 | €575 | €590 | +€14 | +2.5% |
| Gross operating margin | 9900 | €3,250 | €3,338 | +€88 | +2.7% |
| Operating profit (loss) | 9901 | €931 | €1,758 | +€827 | +88.8% |
| Financial income | 75/76B | €1,950 | €1,800 | -€150 | -7.7% |
| Recurring financial income | 75 | €1,950 | €1,800 | -€150 | -7.7% |
| Financial charges | 65/66B | €925 | €608 | -€317 | -34.2% |
| Recurring financial charges | 65 | €925 | €608 | -€317 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €1,957 | €2,950 | +€993 | +50.8% |
| Income taxes | 67/77 | €178 | €268 | +€90 | +50.8% |
| Profit (loss) for the period | 9904 | €1,779 | €2,682 | +€903 | +50.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,779 | €2,682 | +€903 | +50.8% |
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 30 October 2026 via checked.be.