Studio Peter Van Riet: 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.
Studio Peter Van Riet
Largest movements
- Receivables within one year +€9,582
up €9,582 (+29.5%), from €32,535 to €42,116
of which Other amounts receivable: +€15,720
- Cash -€5,520
down €5,520 (-100.0%), from €5,520 to €0
mainly Receivables within one year (-€9,582) and Tax, wage and social debts (-€4,216)
- Deferred charges and accrued income +€3,121
up €3,121 (+169.2%), from €1,845 to €4,966
- Trade debts +€11,088
up €11,088 (+369.7%), from €2,999 to €14,086
- Tax, wage and social debts -€4,216
down €4,216 (-16.9%), from €24,913 to €20,696
of which Taxes: -€7,023
- Gross operating margin -€32,019
down €32,019, from €31,984 to -€36
- Taxes -€9,820
down €9,820 (-79.1%), from €12,409 to €2,589
- Financial income +€1,394
up €1,394 (+21.3%), from €6,548 to €7,942
- Other operating charges +€1,135
up €1,135 (+127.2%), from €892 to €2,028
- Financial charges -€1,063
down €1,063 (-29.9%), from €3,560 to €2,497
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 | €240,067 | €249,526 | +€9,460 | +3.9% |
| Fixed assets | 21/28 | €167 | €2,444 | +€2,276 | +1362.1% |
| Tangible fixed assets | 22/27 | €167 | €2,444 | +€2,276 | +1362.1% |
| Plant, machinery and equipment | 23 | - | €1,162 | +€1,162 | |
| Furniture and vehicles | 24 | €167 | €1,281 | +€1,114 | +666.5% |
| Current assets | 29/58 | €239,899 | €247,083 | +€7,183 | +3.0% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,535 | €42,116 | +€9,582 | +29.5% |
| Trade receivables | 40 | €6,139 | €0 | -€6,139 | -100.0% |
| Other amounts receivable | 41 | €26,396 | €42,116 | +€15,720 | +59.6% |
| Cash at bank and in hand | 54/58 | €5,520 | €0 | -€5,520 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,845 | €4,966 | +€3,121 | +169.2% |
| Total equity and liabilities | 10/49 | €240,067 | €249,526 | +€9,460 | +3.9% |
| Equity | 10/15 | €158,281 | €158,765 | +€485 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,970 | €77,970 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €77,970 | €77,970 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,711 | €62,196 | +€485 | +0.8% |
| Amounts payable | 17/49 | €81,786 | €90,761 | +€8,975 | +11.0% |
| Amounts payable after more than one year | 17 | €3,294 | €1,994 | -€1,299 | -39.4% |
| Financial debts | 170/4 | €3,294 | €1,994 | -€1,299 | -39.4% |
| Amounts payable within one year | 42/48 | €78,492 | €88,767 | +€10,274 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €50,581 | €52,806 | +€2,226 | +4.4% |
| Financial debts | 43 | - | €1,178 | +€1,178 | |
| Credit institutions | 430/8 | - | €1,178 | +€1,178 | |
| Trade debts | 44 | €2,999 | €14,086 | +€11,088 | +369.7% |
| Suppliers | 440/4 | €2,999 | €14,086 | +€11,088 | +369.7% |
| Taxes, remuneration and social security | 45 | €24,913 | €20,696 | -€4,216 | -16.9% |
| Taxes | 450/3 | €24,913 | €17,890 | -€7,023 | -28.2% |
| Remuneration and social security | 454/9 | - | €2,807 | +€2,807 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €402 | €308 | -€94 | -23.4% |
| Other operating charges | 640/8 | €892 | €2,028 | +€1,135 | +127.2% |
| Gross operating margin | 9900 | €31,984 | -€36 | -€32,019 | |
| Operating profit (loss) | 9901 | €30,689 | -€2,372 | -€33,061 | |
| Financial income | 75/76B | €6,548 | €7,942 | +€1,394 | +21.3% |
| Recurring financial income | 75 | €6,548 | €7,942 | +€1,394 | +21.3% |
| Financial charges | 65/66B | €3,560 | €2,497 | -€1,063 | -29.9% |
| Recurring financial charges | 65 | €3,560 | €2,497 | -€1,063 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €33,677 | €3,074 | -€30,603 | -90.9% |
| Income taxes | 67/77 | €12,409 | €2,589 | -€9,820 | -79.1% |
| Profit (loss) for the period | 9904 | €21,268 | €485 | -€20,783 | -97.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,268 | €485 | -€20,783 | -97.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.