PEYTIER: 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.
PEYTIER
Largest movements
- Cash -€17,326
down €17,326 (-40.5%), from €42,832 to €25,505
mainly Net result for the year (-€16,716) and Trade debts (-€14,523)
- Receivables within one year -€14,573
down €14,573 (-40.3%), from €36,195 to €21,622
of which Trade receivables: -€13,741
- Deferred charges and accrued income -€8,923
down €8,923 (-33.5%), from €26,669 to €17,746
- Tangible fixed assets -€2,350
down €2,350 (-39.6%), from €5,936 to €3,586
of which Plant, machinery and equipment: -€1,355
- Reserves -€16,716
down €16,716 (-31.5%), from €53,000 to €36,284
- Trade debts -€14,523
down €14,523 (-87.1%), from €16,674 to €2,151
- Other debts -€10,615
down €10,615 (-100.0%), from €10,615 to €0
- Tax, wage and social debts -€1,318
down €1,318 (-10.3%), from €12,753 to €11,434
- Gross operating margin -€67,476
down €67,476, from €56,561 to -€10,914
- Taxes -€11,524
down €11,524 (-98.1%), from €11,741 to €217
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.
Cash bridge derived
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 | €111,642 | €68,470 | -€43,172 | -38.7% |
| Fixed assets | 21/28 | €5,946 | €3,596 | -€2,350 | -39.5% |
| Tangible fixed assets | 22/27 | €5,936 | €3,586 | -€2,350 | -39.6% |
| Plant, machinery and equipment | 23 | €4,628 | €3,274 | -€1,355 | -29.3% |
| Furniture and vehicles | 24 | €1,308 | €313 | -€995 | -76.1% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €105,696 | €64,874 | -€40,822 | -38.6% |
| Amounts receivable within one year | 40/41 | €36,195 | €21,622 | -€14,573 | -40.3% |
| Trade receivables | 40 | €35,208 | €21,466 | -€13,741 | -39.0% |
| Other amounts receivable | 41 | €987 | €155 | -€831 | -84.2% |
| Cash at bank and in hand | 54/58 | €42,832 | €25,505 | -€17,326 | -40.5% |
| Deferred charges and accrued income | 490/1 | €26,669 | €17,746 | -€8,923 | -33.5% |
| Total equity and liabilities | 10/49 | €111,642 | €68,470 | -€43,172 | -38.7% |
| Equity | 10/15 | €71,600 | €54,884 | -€16,716 | -23.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,000 | €36,284 | -€16,716 | -31.5% |
| Distributable reserves | 133 | €53,000 | €36,284 | -€16,716 | -31.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €40,042 | €13,586 | -€26,456 | -66.1% |
| Amounts payable within one year | 42/48 | €40,042 | €13,586 | -€26,456 | -66.1% |
| Trade debts | 44 | €16,674 | €2,151 | -€14,523 | -87.1% |
| Suppliers | 440/4 | €16,674 | €2,151 | -€14,523 | -87.1% |
| Taxes, remuneration and social security | 45 | €12,753 | €11,434 | -€1,318 | -10.3% |
| Taxes | 450/3 | €12,753 | €11,434 | -€1,318 | -10.3% |
| Other amounts payable | 47/48 | €10,615 | €0 | -€10,615 | -100.0% |
| Non-recurring operating income | 76A | €13,042 | €0 | -€13,042 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,342 | €2,350 | +€8 | +0.3% |
| Other operating charges | 640/8 | €281 | €144 | -€137 | -48.7% |
| Non-recurring operating charges | 66A | €9,377 | €0 | -€9,377 | -100.0% |
| Gross operating margin | 9900 | €56,561 | -€10,914 | -€67,476 | |
| Operating profit (loss) | 9901 | €44,562 | -€13,408 | -€57,970 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €3,038 | €3,090 | +€52 | +1.7% |
| Recurring financial charges | 65 | €3,038 | €3,090 | +€52 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €41,526 | -€16,498 | -€58,024 | |
| Income taxes | 67/77 | €11,741 | €217 | -€11,524 | -98.1% |
| Profit (loss) for the period | 9904 | €29,784 | -€16,716 | -€46,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,784 | -€16,716 | -€46,500 |
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 11 October 2026 via checked.be.