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Sam Peeters: what changed

Two fiscal 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.

What changed

Sam Peeters

BE 0802.147.933
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3,011
2024 · €1,928+€1,083
Equity
€6,939
2024 · €3,928+€3,011
Cash
€10,080
2024 · €3,932+€6,147
Balance sheet total
€13,368
2024 · €5,476+€7,891

Largest movements

2024 to 2025
Assets
  • Cash +€6,147

    up €6,147 (+156.3%), from €3,932 to €10,080

    mainly Tax, wage and social debts (+€3,357) and Net result for the year (+€3,011)

  • Receivables within one year +€1,744

    up €1,744 (+113.0%), from €1,544 to €3,288

    of which Other amounts receivable: +€2,591

Equity and liabilities
  • Tax, wage and social debts +€3,357

    up €3,357 (+235.7%), from €1,424 to €4,781

  • Reserves +€3,011

    up €3,011 (+156.2%), from €1,928 to €4,939

  • Trade debts +€1,524

    up €1,524 (+1228.5%), from €124 to €1,648

Income statement
  • Gross operating margin +€2,413

    up €2,413 (+85.2%), from €2,833 to €5,245

  • Taxes +€1,001

    up €1,001 (+207.7%), from €482 to €1,483

  • Other operating charges +€175

    up €175 (+43.7%), from €400 to €575

  • Financial charges +€153

    up €153 (+679.2%), from €23 to €176

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €1,928
Gross operating margin +€2,413
Other operating charges -€175
Financial charges -€153
Taxes -€1,001
Result 2025 €3,011

Cash bridge derived

cash 2024 to 2025

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.

From operations +€6,147
Investment €0
Financing €0
Cash 2024 €3,932
Net result for the year +€3,011
Receivables within one year -€1,744
Trade debts +€1,524
Tax, wage and social debts +€3,357
Cash 2025 €10,080
Every line side by side 28 lines
Line Code 2024 2025 Change %
Total assets 20/58 €5,476 €13,368 +€7,891 +144.1%
Current assets 29/58 €5,476 €13,368 +€7,891 +144.1%
Amounts receivable within one year 40/41 €1,544 €3,288 +€1,744 +113.0%
Trade receivables 40 €1,210 €363 -€847 -70.0%
Other amounts receivable 41 €334 €2,925 +€2,591 +776.4%
Cash at bank and in hand 54/58 €3,932 €10,080 +€6,147 +156.3%
Total equity and liabilities 10/49 €5,476 €13,368 +€7,891 +144.1%
Equity 10/15 €3,928 €6,939 +€3,011 +76.7%
Contributions 10/11 €2,000 €2,000 = 0.0%
Outside capital 11 €2,000 - -€2,000
Other 1109/19 €2,000 - -€2,000
Reserves 13 €1,928 €4,939 +€3,011 +156.2%
Distributable reserves 133 €1,928 €4,939 +€3,011 +156.2%
Amounts payable 17/49 €1,548 €6,429 +€4,880 +315.2%
Amounts payable within one year 42/48 €1,548 €6,429 +€4,880 +315.2%
Trade debts 44 €124 €1,648 +€1,524 +1228.5%
Suppliers 440/4 €124 €1,648 +€1,524 +1228.5%
Taxes, remuneration and social security 45 €1,424 €4,781 +€3,357 +235.7%
Taxes 450/3 €1,424 €4,781 +€3,357 +235.7%
Other operating charges 640/8 €400 €575 +€175 +43.7%
Gross operating margin 9900 €2,833 €5,245 +€2,413 +85.2%
Operating profit (loss) 9901 €2,432 €4,670 +€2,238 +92.0%
Financial charges 65/66B €23 €176 +€153 +679.2%
Recurring financial charges 65 €23 €176 +€153 +679.2%
Profit (loss) for the period before taxes 9903 €2,410 €4,494 +€2,084 +86.5%
Income taxes 67/77 €482 €1,483 +€1,001 +207.7%
Profit (loss) for the period 9904 €1,928 €3,011 +€1,083 +56.2%
Profit (loss) for the period to be appropriated 9905 €1,928 €3,011 +€1,083 +56.2%

Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.