PETER VAN DE VELDE: 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 VAN DE VELDE
Largest movements
- Tangible fixed assets -€5,546
down €5,546 (-4.9%), from €112,814 to €107,268
- Cash -€2,170
down €2,170 (-28.3%), from €7,664 to €5,494
mainly Debts after one year (-€13,777) and Trade debts (-€1,005)
- Debts after one year -€13,777
down €13,777 (-30.9%), from €44,547 to €30,770
- Profit (loss) carried forward +€6,450
up €6,450 (+25.5%), from -€25,317 to -€18,867
- Gross operating margin +€6,237
up €6,237 (+65.9%), from €9,463 to €15,700
- Financial charges -€480
down €480 (-16.3%), from €2,946 to €2,466
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 | €152,568 | €145,287 | -€7,281 | -4.8% |
| Fixed assets | 21/28 | €112,814 | €107,268 | -€5,546 | -4.9% |
| Tangible fixed assets | 22/27 | €112,814 | €107,268 | -€5,546 | -4.9% |
| Land and buildings | 22 | €112,814 | €107,268 | -€5,546 | -4.9% |
| Current assets | 29/58 | €39,754 | €38,019 | -€1,735 | -4.4% |
| Amounts receivable within one year | 40/41 | €32,048 | €32,483 | +€435 | +1.4% |
| Trade receivables | 40 | €2,830 | €4,394 | +€1,564 | +55.3% |
| Other amounts receivable | 41 | €29,218 | €28,088 | -€1,129 | -3.9% |
| Cash at bank and in hand | 54/58 | €7,664 | €5,494 | -€2,170 | -28.3% |
| Deferred charges and accrued income | 490/1 | €42 | €42 | +€0 | +0.3% |
| Total equity and liabilities | 10/49 | €152,568 | €145,287 | -€7,281 | -4.8% |
| Equity | 10/15 | €92,833 | €99,282 | +€6,450 | +6.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €111,950 | €111,950 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €110,090 | €110,090 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,317 | -€18,867 | +€6,450 | +25.5% |
| Amounts payable | 17/49 | €59,736 | €46,005 | -€13,731 | -23.0% |
| Amounts payable after more than one year | 17 | €44,547 | €30,770 | -€13,777 | -30.9% |
| Financial debts | 170/4 | €44,547 | €30,770 | -€13,777 | -30.9% |
| Amounts payable within one year | 42/48 | €15,189 | €15,235 | +€47 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €13,172 | €13,777 | +€606 | +4.6% |
| Trade debts | 44 | €1,482 | €477 | -€1,005 | -67.8% |
| Suppliers | 440/4 | €1,482 | €477 | -€1,005 | -67.8% |
| Taxes, remuneration and social security | 45 | €535 | €919 | +€384 | +71.9% |
| Taxes | 450/3 | €535 | €919 | +€384 | +71.9% |
| Other amounts payable | 47/48 | - | €62 | +€62 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,546 | €5,546 | = | 0.0% |
| Other operating charges | 640/8 | €1,459 | €1,464 | +€5 | +0.3% |
| Gross operating margin | 9900 | €9,463 | €15,700 | +€6,237 | +65.9% |
| Operating profit (loss) | 9901 | €2,458 | €8,690 | +€6,232 | +253.5% |
| Financial income | 75/76B | €194 | €225 | +€31 | +16.2% |
| Recurring financial income | 75 | €194 | €225 | +€31 | +16.2% |
| Financial charges | 65/66B | €2,946 | €2,466 | -€480 | -16.3% |
| Recurring financial charges | 65 | €2,946 | €2,466 | -€480 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | -€294 | €6,450 | +€6,743 | |
| Profit (loss) for the period | 9904 | -€294 | €6,450 | +€6,743 | |
| Profit (loss) for the period to be appropriated | 9905 | -€294 | €6,450 | +€6,743 |
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 11 October 2026 via checked.be.