ROB PEYS MANAGEMENT: 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.
ROB PEYS MANAGEMENT
Largest movements
- Cash +€105,109
up €105,109 (+396%), from €26,539 to €131,648
mainly Net result for the year (+€56,781) and Depreciation (+€23,814)
- Tangible fixed assets -€23,814
down €23,814 (-4.8%), from €500,952 to €477,139
of which Land and buildings: -€15,026
- Receivables within one year -€6,560
down €6,560 (-24.8%), from €26,447 to €19,888
of which Other amounts receivable: -€10,906
- Reserves +€56,781
up €56,781 (+13.2%), from €431,440 to €488,221
of which Distributable reserves: +€56,781
- Tax, wage and social debts +€23,272
up €23,272 (+315%), from €7,383 to €30,655
- Gross operating margin -€116,830
down €116,830 (-51.0%), from €229,151 to €112,321
- Depreciation -€53,328
down €53,328 (-69.1%), from €77,142 to €23,814
- Financial charges -€6,168
down €6,168 (-53.4%), from €11,560 to €5,392
- Financial income -€5,282
down €5,282 (-100.0%), from €5,283 to €1
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 | €557,305 | €631,009 | +€73,705 | +13.2% |
| Fixed assets | 21/28 | €501,052 | €477,238 | -€23,814 | -4.8% |
| Tangible fixed assets | 22/27 | €500,952 | €477,139 | -€23,814 | -4.8% |
| Land and buildings | 22 | €471,341 | €456,315 | -€15,026 | -3.2% |
| Plant, machinery and equipment | 23 | €752 | €532 | -€220 | -29.2% |
| Furniture and vehicles | 24 | €8,782 | €6,342 | -€2,440 | -27.8% |
| Other tangible fixed assets | 26 | €20,078 | €13,950 | -€6,128 | -30.5% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €56,253 | €153,771 | +€97,518 | +173% |
| Amounts receivable within one year | 40/41 | €26,447 | €19,888 | -€6,560 | -24.8% |
| Trade receivables | 40 | €15,530 | €19,876 | +€4,346 | +28.0% |
| Other amounts receivable | 41 | €10,917 | €12 | -€10,906 | -99.9% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €26,539 | €131,648 | +€105,109 | +396% |
| Deferred charges and accrued income | 490/1 | €3,267 | €2,236 | -€1,031 | -31.6% |
| Total equity and liabilities | 10/49 | €557,305 | €631,009 | +€73,705 | +13.2% |
| Equity | 10/15 | €437,640 | €494,421 | +€56,781 | +13.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €431,440 | €488,221 | +€56,781 | +13.2% |
| Tax-exempt reserves | 132 | €19,888 | €19,888 | = | 0.0% |
| Distributable reserves | 133 | €411,551 | €468,333 | +€56,781 | +13.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €119,665 | €136,588 | +€16,923 | +14.1% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €11,790 | €33,088 | +€21,298 | +181% |
| Trade debts | 44 | €4,283 | €2,310 | -€1,974 | -46.1% |
| Suppliers | 440/4 | €4,283 | €2,310 | -€1,974 | -46.1% |
| Taxes, remuneration and social security | 45 | €7,383 | €30,655 | +€23,272 | +315% |
| Taxes | 450/3 | €7,383 | €30,655 | +€23,272 | +315% |
| Other amounts payable | 47/48 | €124 | €124 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €7,875 | €3,500 | -€4,375 | -55.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,142 | €23,814 | -€53,328 | -69.1% |
| Other operating charges | 640/8 | €3,135 | €2,349 | -€786 | -25.1% |
| Gross operating margin | 9900 | €229,151 | €112,321 | -€116,830 | -51.0% |
| Operating profit (loss) | 9901 | €148,875 | €86,159 | -€62,716 | -42.1% |
| Financial income | 75/76B | €5,283 | €1 | -€5,282 | -100.0% |
| Recurring financial income | 75 | €5,283 | €1 | -€5,282 | -100.0% |
| Financial charges | 65/66B | €11,560 | €5,392 | -€6,168 | -53.4% |
| Recurring financial charges | 65 | €11,560 | €5,392 | -€6,168 | -53.4% |
| Profit (loss) for the period before taxes | 9903 | €142,598 | €80,767 | -€61,830 | -43.4% |
| Income taxes | 67/77 | €25,562 | €23,986 | -€1,576 | -6.2% |
| Profit (loss) for the period | 9904 | €117,036 | €56,781 | -€60,254 | -51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €117,036 | €56,781 | -€60,254 | -51.5% |
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.