Peter Van Dorpe: 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 Dorpe
Largest movements
- Cash -€8,100
down €8,100 (-28.6%), from €28,349 to €20,249
mainly Contributions, distributions and other (-€49,865) and Debts after one year (-€11,377)
- Tangible fixed assets -€6,004
down €6,004 (-2.6%), from €235,043 to €229,039
of which Land and buildings: -€4,723
- Deferred charges and accrued income -€3,788
down €3,788 (-39.5%), from €9,591 to €5,803
- Debts after one year -€11,377
down €11,377 (-7.3%), from €156,031 to €144,654
- Gross operating margin +€9,046
up €9,046 (+13.1%), from €68,874 to €77,920
- Other operating charges +€1,384
up €1,384 (+179%), from €772 to €2,156
- Depreciation -€1,157
down €1,157 (-12.1%), from €9,526 to €8,369
- Taxes +€995
up €995 (+7.9%), from €12,611 to €13,606
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 | €272,996 | €256,291 | -€16,705 | -6.1% |
| Fixed assets | 21/28 | €235,043 | €229,039 | -€6,004 | -2.6% |
| Tangible fixed assets | 22/27 | €235,043 | €229,039 | -€6,004 | -2.6% |
| Land and buildings | 22 | €220,963 | €216,239 | -€4,723 | -2.1% |
| Plant, machinery and equipment | 23 | - | €1,892 | +€1,892 | |
| Furniture and vehicles | 24 | €5,438 | €4,078 | -€1,359 | -25.0% |
| Other tangible fixed assets | 26 | €8,643 | €6,830 | -€1,813 | -21.0% |
| Current assets | 29/58 | €37,953 | €27,252 | -€10,701 | -28.2% |
| Amounts receivable within one year | 40/41 | €13 | €1,200 | +€1,187 | +9,424% |
| Other amounts receivable | 41 | €13 | €1,200 | +€1,187 | +9,424% |
| Cash at bank and in hand | 54/58 | €28,349 | €20,249 | -€8,100 | -28.6% |
| Deferred charges and accrued income | 490/1 | €9,591 | €5,803 | -€3,788 | -39.5% |
| Total equity and liabilities | 10/49 | €272,996 | €256,291 | -€16,705 | -6.1% |
| Equity | 10/15 | €15,000 | €15,000 | = | 0.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable | 17/49 | €257,996 | €241,291 | -€16,705 | -6.5% |
| Amounts payable after more than one year | 17 | €156,031 | €144,654 | -€11,377 | -7.3% |
| Financial debts | 170/4 | €156,031 | €144,654 | -€11,377 | -7.3% |
| Amounts payable within one year | 42/48 | €101,965 | €96,637 | -€5,328 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €18,202 | €16,161 | -€2,041 | -11.2% |
| Trade debts | 44 | €2,558 | €1,669 | -€889 | -34.7% |
| Suppliers | 440/4 | €2,558 | €1,669 | -€889 | -34.7% |
| Taxes, remuneration and social security | 45 | €8,177 | €7,926 | -€251 | -3.1% |
| Taxes | 450/3 | €8,177 | €7,926 | -€251 | -3.1% |
| Other amounts payable | 47/48 | €73,029 | €70,881 | -€2,148 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,526 | €8,369 | -€1,157 | -12.1% |
| Other operating charges | 640/8 | €772 | €2,156 | +€1,384 | +179% |
| Non-recurring operating charges | 66A | €95 | - | -€95 | |
| Gross operating margin | 9900 | €68,874 | €77,920 | +€9,046 | +13.1% |
| Operating profit (loss) | 9901 | €58,482 | €67,394 | +€8,913 | +15.2% |
| Financial income | 75/76B | €4 | €48 | +€44 | +1,051% |
| Recurring financial income | 75 | €4 | €48 | +€44 | +1,051% |
| Financial charges | 65/66B | €4,125 | €3,972 | -€154 | -3.7% |
| Recurring financial charges | 65 | €4,125 | €3,972 | -€154 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €54,360 | €63,471 | +€9,110 | +16.8% |
| Income taxes | 67/77 | €12,611 | €13,606 | +€995 | +7.9% |
| Profit (loss) for the period | 9904 | €41,750 | €49,865 | +€8,115 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,750 | €49,865 | +€8,115 | +19.4% |
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 13 October 2026 via checked.be.