PETER WEYERS: 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 WEYERS
Largest movements
- Receivables within one year +€60,135
up €60,135 (+204%), from €29,545 to €89,680
of which Trade receivables: +€60,132
- Tangible fixed assets -€13,299
down €13,299 (-14.9%), from €89,336 to €76,037
of which Furniture and vehicles: -€12,303
- Cash +€8,114
up €8,114 (+16.5%), from €49,320 to €57,434
mainly Net result for the year (+€59,868) and Depreciation (+€22,508)
- Current investments +€6,792
up €6,792 (+5.5%), from €122,847 to €129,639
- Deferred charges and accrued income -€5,752
down €5,752 (-82.1%), from €7,009 to €1,257
- Reserves +€59,868
up €59,868 (+31.1%), from €192,277 to €252,145
of which Distributable reserves: +€59,868
- Trade debts -€14,676
down €14,676 (-69.6%), from €21,092 to €6,416
- Debts after one year -€12,608
down €12,608 (-43.4%), from €29,056 to €16,448
- Other debts +€12,487
up €12,487 (+720%), from €1,735 to €14,221
- Tax, wage and social debts +€10,450
up €10,450 (+45.0%), from €23,209 to €33,659
- Financial income +€5,981
up €5,981 (+181%), from €3,308 to €9,289
- Depreciation +€5,464
up €5,464 (+32.1%), from €17,044 to €22,508
- Gross operating margin -€3,302
down €3,302 (-3.2%), from €102,167 to €98,865
- Taxes -€1,516
down €1,516 (-6.2%), from €24,570 to €23,054
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 | €298,057 | €354,047 | +€55,991 | +18.8% |
| Fixed assets | 21/28 | €89,336 | €76,037 | -€13,299 | -14.9% |
| Tangible fixed assets | 22/27 | €89,336 | €76,037 | -€13,299 | -14.9% |
| Furniture and vehicles | 24 | €86,296 | €73,993 | -€12,303 | -14.3% |
| Other tangible fixed assets | 26 | €3,040 | €2,044 | -€996 | -32.8% |
| Current assets | 29/58 | €208,721 | €278,010 | +€69,289 | +33.2% |
| Amounts receivable within one year | 40/41 | €29,545 | €89,680 | +€60,135 | +204% |
| Trade receivables | 40 | €29,545 | €89,677 | +€60,132 | +204% |
| Other amounts receivable | 41 | - | €3 | +€3 | |
| Current investments | 50/53 | €122,847 | €129,639 | +€6,792 | +5.5% |
| Cash at bank and in hand | 54/58 | €49,320 | €57,434 | +€8,114 | +16.5% |
| Deferred charges and accrued income | 490/1 | €7,009 | €1,257 | -€5,752 | -82.1% |
| Total equity and liabilities | 10/49 | €298,057 | €354,047 | +€55,991 | +18.8% |
| Equity | 10/15 | €210,827 | €270,695 | +€59,868 | +28.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €192,277 | €252,145 | +€59,868 | +31.1% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,437 | €22,437 | = | 0.0% |
| Distributable reserves | 133 | €167,985 | €227,853 | +€59,868 | +35.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €87,230 | €83,352 | -€3,878 | -4.4% |
| Amounts payable after more than one year | 17 | €29,056 | €16,448 | -€12,608 | -43.4% |
| Financial debts | 170/4 | €29,056 | €16,448 | -€12,608 | -43.4% |
| Amounts payable within one year | 42/48 | €58,174 | €66,904 | +€8,730 | +15.0% |
| Current portion of amounts payable after more than one year | 42 | €12,138 | €12,608 | +€470 | +3.9% |
| Trade debts | 44 | €21,092 | €6,416 | -€14,676 | -69.6% |
| Suppliers | 440/4 | €21,092 | €6,416 | -€14,676 | -69.6% |
| Taxes, remuneration and social security | 45 | €23,209 | €33,659 | +€10,450 | +45.0% |
| Taxes | 450/3 | €23,209 | €33,659 | +€10,450 | +45.0% |
| Other amounts payable | 47/48 | €1,735 | €14,221 | +€12,487 | +720% |
| Non-recurring operating income | 76A | €16,060 | €0 | -€16,060 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,044 | €22,508 | +€5,464 | +32.1% |
| Other operating charges | 640/8 | €881 | €1,281 | +€400 | +45.4% |
| Gross operating margin | 9900 | €102,167 | €98,865 | -€3,302 | -3.2% |
| Operating profit (loss) | 9901 | €84,242 | €75,076 | -€9,166 | -10.9% |
| Financial income | 75/76B | €3,308 | €9,289 | +€5,981 | +181% |
| Recurring financial income | 75 | €3,308 | €9,289 | +€5,981 | +181% |
| Financial charges | 65/66B | €1,579 | €1,442 | -€137 | -8.7% |
| Recurring financial charges | 65 | €1,579 | €1,442 | -€137 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €85,971 | €82,923 | -€3,048 | -3.5% |
| Income taxes | 67/77 | €24,570 | €23,054 | -€1,516 | -6.2% |
| Profit (loss) for the period | 9904 | €61,400 | €59,868 | -€1,532 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,400 | €59,868 | -€1,532 | -2.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.