PEUTERS: 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.
PEUTERS
Largest movements
- Receivables within one year -€8,802
down €8,802 (-83.1%), from €10,597 to €1,795
- Cash +€2,074
up €2,074 (+50.8%), from €4,084 to €6,158
mainly Receivables within one year (+€8,802) and Depreciation (+€1,888)
- Tangible fixed assets -€1,888
down €1,888 (-49.7%), from €3,800 to €1,912
of which Furniture and vehicles: -€1,780
- Deferred charges and accrued income +€1,123
new in 2025: €1,123
- Profit (loss) carried forward -€6,261
down €6,261 (-16.9%), from -€37,007 to -€43,268
- Tax, wage and social debts -€1,645
down €1,645 (-79.3%), from €2,076 to €430
- Trade debts +€414
up €414 (+159%), from €260 to €674
- Gross operating margin -€5,772
down €5,772, from €2,123 to -€3,650
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 | €18,481 | €10,989 | -€7,493 | -40.5% |
| Fixed assets | 21/28 | €3,800 | €1,912 | -€1,888 | -49.7% |
| Tangible fixed assets | 22/27 | €3,800 | €1,912 | -€1,888 | -49.7% |
| Land and buildings | 22 | €108 | €0 | -€108 | -100% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €3,692 | €1,912 | -€1,780 | -48.2% |
| Current assets | 29/58 | €14,681 | €9,077 | -€5,604 | -38.2% |
| Amounts receivable within one year | 40/41 | €10,597 | €1,795 | -€8,802 | -83.1% |
| Trade receivables | 40 | €10,597 | €1,795 | -€8,802 | -83.1% |
| Cash at bank and in hand | 54/58 | €4,084 | €6,158 | +€2,074 | +50.8% |
| Deferred charges and accrued income | 490/1 | - | €1,123 | +€1,123 | |
| Total equity and liabilities | 10/49 | €18,481 | €10,989 | -€7,493 | -40.5% |
| Equity | 10/15 | -€18,397 | -€24,658 | -€6,261 | -34.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10 | €10 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10 | €10 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10 | €10 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,007 | -€43,268 | -€6,261 | -16.9% |
| Amounts payable | 17/49 | €36,878 | €35,647 | -€1,231 | -3.3% |
| Amounts payable within one year | 42/48 | €36,878 | €35,647 | -€1,231 | -3.3% |
| Trade debts | 44 | €260 | €674 | +€414 | +159% |
| Suppliers | 440/4 | €260 | €674 | +€414 | +159% |
| Taxes, remuneration and social security | 45 | €2,076 | €430 | -€1,645 | -79.3% |
| Taxes | 450/3 | €2,076 | €430 | -€1,645 | -79.3% |
| Other amounts payable | 47/48 | €34,543 | €34,543 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,888 | €1,888 | +€0 | 0.0% |
| Other operating charges | 640/8 | €663 | €681 | +€18 | +2.7% |
| Gross operating margin | 9900 | €2,123 | -€3,650 | -€5,772 | |
| Operating profit (loss) | 9901 | -€429 | -€6,219 | -€5,790 | -1,351% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €42 | €44 | +€2 | +5.9% |
| Recurring financial charges | 65 | €42 | €44 | +€2 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | -€470 | -€6,261 | -€5,791 | -1,231% |
| Profit (loss) for the period | 9904 | -€470 | -€6,261 | -€5,791 | -1,231% |
| Profit (loss) for the period to be appropriated | 9905 | -€470 | -€6,261 | -€5,791 | -1,231% |
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 15 October 2026 via checked.be.