PEUMANS - BOSSAERT: what changed
PEUMANS - BOSSAERT
Largest movements
- Cash +€101,731
up €101,731 (+53,667%), from €190 to €101,921
mainly Receivables within one year (+€45,500) and Net result for the year (+€30,456)
- Receivables within one year -€45,500
down €45,500 (-43.1%), from €105,500 to €60,000
- Tangible fixed assets -€13,630
down €13,630 (-4.1%), from €335,675 to €322,046
of which Land and buildings: -€12,990
- Reserves +€30,456
up €30,456 (+6.8%), from €448,429 to €478,885
of which Distributable reserves: +€30,456
- Tax, wage and social debts +€12,145
up €12,145 (+72.8%), from €16,688 to €28,833
- Gross operating margin -€45,125
down €45,125 (-43.7%), from €103,180 to €58,055
- Taxes -€4,494
down €4,494 (-26.9%), from €16,688 to €12,194
- Other operating charges -€1,076
down €1,076 (-36.6%), from €2,942 to €1,866
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €507,556 | €550,158 | +€42,602 | +8.4% |
| Fixed assets | 21/28 | €335,813 | €322,184 | -€13,630 | -4.1% |
| Tangible fixed assets | 22/27 | €335,675 | €322,046 | -€13,630 | -4.1% |
| Land and buildings | 22 | €332,053 | €319,063 | -€12,990 | -3.9% |
| Plant, machinery and equipment | 23 | €3,622 | €2,983 | -€639 | -17.6% |
| Financial fixed assets | 28 | €138 | €138 | = | 0.0% |
| Current assets | 29/58 | €171,743 | €227,974 | +€56,231 | +32.7% |
| Amounts receivable within one year | 40/41 | €105,500 | €60,000 | -€45,500 | -43.1% |
| Trade receivables | 40 | €105,500 | €60,000 | -€45,500 | -43.1% |
| Current investments | 50/53 | €66,054 | €66,054 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €190 | €101,921 | +€101,731 | +53,667% |
| Total equity and liabilities | 10/49 | €507,556 | €550,158 | +€42,602 | +8.4% |
| Equity | 10/15 | €467,029 | €497,485 | +€30,456 | +6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €448,429 | €478,885 | +€30,456 | +6.8% |
| Non-distributable reserves | 130/1 | €13,008 | €13,008 | = | 0.0% |
| Legal reserve | 130 | €13,008 | €13,008 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €430,421 | €460,877 | +€30,456 | +7.1% |
| Amounts payable | 17/49 | €40,527 | €52,673 | +€12,145 | +30.0% |
| Amounts payable within one year | 42/48 | €18,477 | €30,623 | +€12,145 | +65.7% |
| Taxes, remuneration and social security | 45 | €16,688 | €28,833 | +€12,145 | +72.8% |
| Taxes | 450/3 | €16,688 | €28,833 | +€12,145 | +72.8% |
| Other amounts payable | 47/48 | €1,789 | €1,789 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €22,050 | €22,050 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,898 | €13,630 | -€269 | -1.9% |
| Other operating charges | 640/8 | €2,942 | €1,866 | -€1,076 | -36.6% |
| Gross operating margin | 9900 | €103,180 | €58,055 | -€45,125 | -43.7% |
| Operating profit (loss) | 9901 | €86,341 | €42,560 | -€43,781 | -50.7% |
| Financial income | 75/76B | €2 | €163 | +€161 | +9,111% |
| Recurring financial income | 75 | €2 | €163 | +€161 | +9,111% |
| Financial charges | 65/66B | €72 | €72 | -€0 | -0.2% |
| Recurring financial charges | 65 | €72 | €72 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €86,270 | €42,651 | -€43,619 | -50.6% |
| Income taxes | 67/77 | €16,688 | €12,194 | -€4,494 | -26.9% |
| Profit (loss) for the period | 9904 | €69,582 | €30,456 | -€39,126 | -56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €69,582 | €30,456 | -€39,126 | -56.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.