Peter Van Parys: 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 Parys
Largest movements
- Current investments +€44,407
up €44,407 (+16.3%), from €271,964 to €316,371
- Tangible fixed assets -€9,146
down €9,146 (-21.3%), from €43,020 to €33,874
of which Furniture and vehicles: -€7,542
- Reserves +€37,500
up €37,500 (+12.4%), from €301,450 to €338,950
- Gross operating margin +€13,508
up €13,508 (+13.3%), from €101,416 to €114,924
- Taxes +€4,841
up €4,841 (+20.9%), from €23,143 to €27,984
- Financial income +€3,171
up €3,171 (+156%), from €2,033 to €5,204
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 | €331,977 | €366,346 | +€34,368 | +10.4% |
| Fixed assets | 21/28 | €43,020 | €33,874 | -€9,146 | -21.3% |
| Tangible fixed assets | 22/27 | €43,020 | €33,874 | -€9,146 | -21.3% |
| Land and buildings | 22 | €1,604 | - | -€1,604 | |
| Furniture and vehicles | 24 | €41,416 | €33,874 | -€7,542 | -18.2% |
| Current assets | 29/58 | €288,957 | €332,471 | +€43,515 | +15.1% |
| Amounts receivable within one year | 40/41 | €14,056 | €15,773 | +€1,717 | +12.2% |
| Other amounts receivable | 41 | €14,056 | €15,773 | +€1,717 | +12.2% |
| Current investments | 50/53 | €271,964 | €316,371 | +€44,407 | +16.3% |
| Cash at bank and in hand | 54/58 | €1,225 | €180 | -€1,045 | -85.3% |
| Deferred charges and accrued income | 490/1 | €1,711 | €147 | -€1,564 | -91.4% |
| Total equity and liabilities | 10/49 | €331,977 | €366,346 | +€34,368 | +10.4% |
| Equity | 10/15 | €314,113 | €351,457 | +€37,344 | +11.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €301,450 | €338,950 | +€37,500 | +12.4% |
| Distributable reserves | 133 | €301,450 | €338,950 | +€37,500 | +12.4% |
| Profit (loss) carried forward | 14 | €263 | €107 | -€156 | -59.2% |
| Amounts payable | 17/49 | €17,864 | €14,888 | -€2,976 | -16.7% |
| Amounts payable within one year | 42/48 | €17,864 | €14,888 | -€2,976 | -16.7% |
| Trade debts | 44 | - | €377 | +€377 | |
| Suppliers | 440/4 | - | €377 | +€377 | |
| Taxes, remuneration and social security | 45 | €10,480 | €7,567 | -€2,913 | -27.8% |
| Taxes | 450/3 | €10,480 | €7,567 | -€2,913 | -27.8% |
| Other amounts payable | 47/48 | €7,384 | €6,944 | -€440 | -6.0% |
| Non-recurring operating income | 76A | - | €303 | +€303 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,833 | €17,367 | -€466 | -2.6% |
| Other operating charges | 640/8 | €1,504 | €1,502 | -€1 | -0.1% |
| Non-recurring operating charges | 66A | €20 | - | -€20 | |
| Gross operating margin | 9900 | €101,416 | €114,924 | +€13,508 | +13.3% |
| Operating profit (loss) | 9901 | €82,059 | €96,054 | +€13,995 | +17.1% |
| Financial income | 75/76B | €2,033 | €5,204 | +€3,171 | +156% |
| Recurring financial income | 75 | €2,033 | €5,204 | +€3,171 | +156% |
| Financial charges | 65/66B | €463 | €597 | +€134 | +29.0% |
| Recurring financial charges | 65 | €463 | €597 | +€134 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €83,629 | €100,661 | +€17,033 | +20.4% |
| Income taxes | 67/77 | €23,143 | €27,984 | +€4,841 | +20.9% |
| Profit (loss) for the period | 9904 | €60,486 | €72,677 | +€12,192 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €60,486 | €72,677 | +€12,192 | +20.2% |
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.