Peters Pierre: 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.
Peters Pierre
Largest movements
- Cash +€33,678
up €33,678 (+39.1%), from €86,059 to €119,737
mainly Net result for the year (+€24,043) and Depreciation (+€11,352)
- Tangible fixed assets -€8,051
down €8,051 (-35.5%), from €22,700 to €14,649
of which Furniture and vehicles: -€7,473
- Reserves +€24,043
up €24,043 (+24.9%), from €96,602 to €120,645
of which Distributable reserves: +€24,043
- Tax, wage and social debts -€1,759
down €1,759 (-57.9%), from €3,037 to €1,279
- Other debts +€1,747
up €1,747 (+7.4%), from €23,680 to €25,428
- Gross operating margin -€4,292
down €4,292 (-8.2%), from €52,065 to €47,772
- Depreciation -€1,510
down €1,510 (-11.7%), from €12,862 to €11,352
- Taxes -€850
down €850 (-7.3%), from €11,699 to €10,849
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 | €137,497 | €161,299 | +€23,801 | +17.3% |
| Fixed assets | 21/28 | €22,700 | €14,649 | -€8,051 | -35.5% |
| Tangible fixed assets | 22/27 | €22,700 | €14,649 | -€8,051 | -35.5% |
| Plant, machinery and equipment | 23 | €11,785 | €11,208 | -€577 | -4.9% |
| Furniture and vehicles | 24 | €10,915 | €3,442 | -€7,473 | -68.5% |
| Current assets | 29/58 | €114,797 | €146,649 | +€31,852 | +27.7% |
| Stocks and contracts in progress | 3 | €20,006 | €19,076 | -€930 | -4.6% |
| Stocks | 30/36 | €20,006 | €19,076 | -€930 | -4.6% |
| Amounts receivable within one year | 40/41 | €5,068 | €4,160 | -€909 | -17.9% |
| Trade receivables | 40 | €5,068 | €4,160 | -€909 | -17.9% |
| Cash at bank and in hand | 54/58 | €86,059 | €119,737 | +€33,678 | +39.1% |
| Deferred charges and accrued income | 490/1 | €3,664 | €3,676 | +€12 | +0.3% |
| Total equity and liabilities | 10/49 | €137,497 | €161,299 | +€23,801 | +17.3% |
| Equity | 10/15 | €109,002 | €133,045 | +€24,043 | +22.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €96,602 | €120,645 | +€24,043 | +24.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €94,742 | €118,785 | +€24,043 | +25.4% |
| Amounts payable | 17/49 | €28,495 | €28,253 | -€242 | -0.8% |
| Amounts payable within one year | 42/48 | €28,495 | €28,253 | -€242 | -0.8% |
| Trade debts | 44 | €1,778 | €1,547 | -€230 | -13.0% |
| Suppliers | 440/4 | €1,778 | €1,547 | -€230 | -13.0% |
| Taxes, remuneration and social security | 45 | €3,037 | €1,279 | -€1,759 | -57.9% |
| Taxes | 450/3 | €3,037 | €1,279 | -€1,759 | -57.9% |
| Other amounts payable | 47/48 | €23,680 | €25,428 | +€1,747 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,862 | €11,352 | -€1,510 | -11.7% |
| Other operating charges | 640/8 | €1,416 | €1,406 | -€10 | -0.7% |
| Gross operating margin | 9900 | €52,065 | €47,772 | -€4,292 | -8.2% |
| Operating profit (loss) | 9901 | €37,787 | €35,015 | -€2,772 | -7.3% |
| Financial income | 75/76B | €130 | €389 | +€259 | +199% |
| Recurring financial income | 75 | €130 | €389 | +€259 | +199% |
| Financial charges | 65/66B | €45 | €513 | +€467 | +1,031% |
| Recurring financial charges | 65 | €45 | €513 | +€467 | +1,031% |
| Profit (loss) for the period before taxes | 9903 | €37,872 | €34,892 | -€2,980 | -7.9% |
| Income taxes | 67/77 | €11,699 | €10,849 | -€850 | -7.3% |
| Profit (loss) for the period | 9904 | €26,173 | €24,043 | -€2,130 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,173 | €24,043 | -€2,130 | -8.1% |
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.