PETER YDE: 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 YDE
Largest movements
- Cash +€57,705
up €57,705 (+391%), from €14,742 to €72,447
mainly Net result for the year (+€75,315) and Depreciation (+€15,039)
- Deferred charges and accrued income +€25,838
up €25,838 (+1,051%), from €2,460 to €28,297
- Tangible fixed assets -€15,039
down €15,039 (-25.7%), from €58,608 to €43,569
of which Furniture and vehicles: -€13,111
- Receivables within one year +€5,233
up €5,233 (+29.2%), from €17,916 to €23,149
of which Other amounts receivable: +€2,875
- Reserves +€75,315
up €75,315 (+220%), from €34,254 to €109,569
- Debts after one year -€11,405
down €11,405 (-35.3%), from €32,314 to €20,909
- Tax, wage and social debts +€10,197
up €10,197 (+84.7%), from €12,041 to €22,238
- Gross operating margin +€49,346
up €49,346 (+77.5%), from €63,633 to €112,979
- Taxes +€10,894
up €10,894 (+114%), from €9,589 to €20,484
- Depreciation -€1,548
down €1,548 (-9.3%), from €16,587 to €15,039
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 | €93,726 | €167,462 | +€73,737 | +78.7% |
| Fixed assets | 21/28 | €58,608 | €43,569 | -€15,039 | -25.7% |
| Tangible fixed assets | 22/27 | €58,608 | €43,569 | -€15,039 | -25.7% |
| Plant, machinery and equipment | 23 | €8,481 | €6,553 | -€1,928 | -22.7% |
| Furniture and vehicles | 24 | €50,127 | €37,016 | -€13,111 | -26.2% |
| Current assets | 29/58 | €35,117 | €123,893 | +€88,776 | +253% |
| Amounts receivable within one year | 40/41 | €17,916 | €23,149 | +€5,233 | +29.2% |
| Trade receivables | 40 | €12,162 | €14,520 | +€2,358 | +19.4% |
| Other amounts receivable | 41 | €5,754 | €8,629 | +€2,875 | +50.0% |
| Cash at bank and in hand | 54/58 | €14,742 | €72,447 | +€57,705 | +391% |
| Deferred charges and accrued income | 490/1 | €2,460 | €28,297 | +€25,838 | +1,051% |
| Total equity and liabilities | 10/49 | €93,726 | €167,462 | +€73,737 | +78.7% |
| Equity | 10/15 | €36,254 | €111,569 | +€75,315 | +208% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €34,254 | €109,569 | +€75,315 | +220% |
| Distributable reserves | 133 | €34,254 | €109,569 | +€75,315 | +220% |
| Amounts payable | 17/49 | €57,471 | €55,893 | -€1,578 | -2.7% |
| Amounts payable after more than one year | 17 | €32,314 | €20,909 | -€11,405 | -35.3% |
| Financial debts | 170/4 | €32,314 | €20,909 | -€11,405 | -35.3% |
| Amounts payable within one year | 42/48 | €25,158 | €34,984 | +€9,827 | +39.1% |
| Current portion of amounts payable after more than one year | 42 | €11,405 | €11,405 | = | 0.0% |
| Trade debts | 44 | €1,712 | €1,342 | -€370 | -21.6% |
| Suppliers | 440/4 | €1,712 | €1,342 | -€370 | -21.6% |
| Taxes, remuneration and social security | 45 | €12,041 | €22,238 | +€10,197 | +84.7% |
| Taxes | 450/3 | €12,041 | €22,238 | +€10,197 | +84.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,587 | €15,039 | -€1,548 | -9.3% |
| Other operating charges | 640/8 | €189 | €196 | +€7 | +3.9% |
| Gross operating margin | 9900 | €63,633 | €112,979 | +€49,346 | +77.5% |
| Operating profit (loss) | 9901 | €46,857 | €97,744 | +€50,887 | +109% |
| Financial income | 75/76B | €0 | €9 | +€9 | +4,906% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +4,906% |
| Financial charges | 65/66B | €3,014 | €1,954 | -€1,059 | -35.1% |
| Recurring financial charges | 65 | €3,014 | €1,954 | -€1,059 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €43,844 | €95,799 | +€51,955 | +119% |
| Income taxes | 67/77 | €9,589 | €20,484 | +€10,894 | +114% |
| Profit (loss) for the period | 9904 | €34,254 | €75,315 | +€41,061 | +120% |
| Profit (loss) for the period to be appropriated | 9905 | €34,254 | €75,315 | +€41,061 | +120% |
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 21 October 2026 via checked.be.