PETER VAN DE WIELLE: 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 WIELLE
Largest movements
- Tangible fixed assets -€15,473
down €15,473 (-17.8%), from €86,953 to €71,479
of which Furniture and vehicles: -€18,493
- Cash +€7,177
up €7,177 (+39.7%), from €18,096 to €25,272
mainly Other debts (+€96,135) and Depreciation (+€18,976)
- Other debts +€96,135
up €96,135 (+4,514%), from €2,130 to €98,265
- Reserves -€86,690
down €86,690 (-59.4%), from €146,033 to €59,343
- Debts after one year -€20,081
down €20,081 (-34.2%), from €58,690 to €38,609
- Gross operating margin -€19,372
down €19,372 (-32.3%), from €60,059 to €40,687
- Depreciation +€14,695
up €14,695 (+343%), from €4,282 to €18,976
- Taxes -€5,760
down €5,760 (-50.7%), from €11,355 to €5,595
- Financial charges +€1,636
up €1,636 (+193%), from €847 to €2,483
- Other operating charges -€643
down €643 (-63.8%), from €1,008 to €365
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 | €249,991 | €244,392 | -€5,599 | -2.2% |
| Fixed assets | 21/28 | €86,953 | €71,479 | -€15,473 | -17.8% |
| Tangible fixed assets | 22/27 | €86,953 | €71,479 | -€15,473 | -17.8% |
| Furniture and vehicles | 24 | €86,953 | €68,460 | -€18,493 | -21.3% |
| Other tangible fixed assets | 26 | - | €3,019 | +€3,019 | |
| Current assets | 29/58 | €163,038 | €172,913 | +€9,874 | +6.1% |
| Amounts receivable within one year | 40/41 | €3,944 | €6,143 | +€2,199 | +55.8% |
| Trade receivables | 40 | €0 | €654 | +€654 | |
| Other amounts receivable | 41 | €3,944 | €5,489 | +€1,545 | +39.2% |
| Current investments | 50/53 | €140,000 | €140,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,096 | €25,272 | +€7,177 | +39.7% |
| Deferred charges and accrued income | 490/1 | €999 | €1,497 | +€499 | +49.9% |
| Total equity and liabilities | 10/49 | €249,991 | €244,392 | -€5,599 | -2.2% |
| Equity | 10/15 | €161,033 | €74,343 | -€86,690 | -53.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €146,033 | €59,343 | -€86,690 | -59.4% |
| Distributable reserves | 133 | €146,033 | €59,343 | -€86,690 | -59.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €88,958 | €170,049 | +€81,092 | +91.2% |
| Amounts payable after more than one year | 17 | €58,690 | €38,609 | -€20,081 | -34.2% |
| Financial debts | 170/4 | €58,690 | €38,609 | -€20,081 | -34.2% |
| Amounts payable within one year | 42/48 | €29,880 | €131,440 | +€101,560 | +340% |
| Current portion of amounts payable after more than one year | 42 | €19,419 | €20,081 | +€662 | +3.4% |
| Trade debts | 44 | €2,631 | €5,001 | +€2,370 | +90.1% |
| Suppliers | 440/4 | €2,631 | €5,001 | +€2,370 | +90.1% |
| Taxes, remuneration and social security | 45 | €5,700 | €8,093 | +€2,393 | +42.0% |
| Taxes | 450/3 | €5,700 | €8,093 | +€2,393 | +42.0% |
| Other amounts payable | 47/48 | €2,130 | €98,265 | +€96,135 | +4,514% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,282 | €18,976 | +€14,695 | +343% |
| Other operating charges | 640/8 | €1,008 | €365 | -€643 | -63.8% |
| Gross operating margin | 9900 | €60,059 | €40,687 | -€19,372 | -32.3% |
| Operating profit (loss) | 9901 | €54,769 | €21,346 | -€33,424 | -61.0% |
| Financial income | 75/76B | €0 | €42 | +€42 | +139,067% |
| Recurring financial income | 75 | €0 | €42 | +€42 | +139,067% |
| Financial charges | 65/66B | €847 | €2,483 | +€1,636 | +193% |
| Recurring financial charges | 65 | €847 | €2,483 | +€1,636 | +193% |
| Profit (loss) for the period before taxes | 9903 | €53,922 | €18,905 | -€35,017 | -64.9% |
| Income taxes | 67/77 | €11,355 | €5,595 | -€5,760 | -50.7% |
| Profit (loss) for the period | 9904 | €42,567 | €13,310 | -€29,257 | -68.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,567 | €13,310 | -€29,257 | -68.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.