TOON PEETERS: 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.
TOON PEETERS
Largest movements
- Deferred charges and accrued income +€13,048
up €13,048 (+105%), from €12,420 to €25,468
- Receivables within one year +€5,407
new in 2025: €5,407
- Tangible fixed assets +€3,217
up €3,217 (+66.8%), from €4,817 to €8,034
of which Furniture and vehicles: +€3,765
- Cash -€2,466
down €2,466 (-12.7%), from €19,454 to €16,988
mainly Deferred charges and accrued income (-€13,048) and Receivables within one year (-€5,407)
- Trade debts +€19,692
up €19,692 (+756%), from €2,603 to €22,295
- Tax, wage and social debts -€5,278
no longer reported in 2025 (was €5,278)
- Profit (loss) carried forward +€5,015
up €5,015 (+27.9%), from €18,004 to €23,020
- Gross operating margin -€16,203
down €16,203 (-64.5%), from €25,127 to €8,923
- Taxes -€3,184
down €3,184 (-60.3%), from €5,278 to €2,094
- Financial charges -€1,415
down €1,415 (-94.0%), from €1,505 to €90
- Depreciation +€1,265
up €1,265 (+372%), from €340 to €1,605
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 | €36,691 | €56,396 | +€19,705 | +53.7% |
| Fixed assets | 21/28 | €4,817 | €8,034 | +€3,217 | +66.8% |
| Tangible fixed assets | 22/27 | €4,817 | €8,034 | +€3,217 | +66.8% |
| Plant, machinery and equipment | 23 | €1,450 | €902 | -€548 | -37.8% |
| Furniture and vehicles | 24 | €3,367 | €7,132 | +€3,765 | +112% |
| Current assets | 29/58 | €31,874 | €48,363 | +€16,489 | +51.7% |
| Amounts receivable within one year | 40/41 | - | €5,407 | +€5,407 | |
| Other amounts receivable | 41 | - | €5,407 | +€5,407 | |
| Current investments | 50/53 | - | €500 | +€500 | |
| Cash at bank and in hand | 54/58 | €19,454 | €16,988 | -€2,466 | -12.7% |
| Deferred charges and accrued income | 490/1 | €12,420 | €25,468 | +€13,048 | +105% |
| Total equity and liabilities | 10/49 | €36,691 | €56,396 | +€19,705 | +53.7% |
| Equity | 10/15 | €21,004 | €26,020 | +€5,015 | +23.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,004 | €23,020 | +€5,015 | +27.9% |
| Amounts payable | 17/49 | €15,686 | €30,377 | +€14,690 | +93.7% |
| Amounts payable within one year | 42/48 | €15,686 | €30,377 | +€14,690 | +93.7% |
| Trade debts | 44 | €2,603 | €22,295 | +€19,692 | +756% |
| Suppliers | 440/4 | €2,603 | €22,295 | +€19,692 | +756% |
| Taxes, remuneration and social security | 45 | €5,278 | - | -€5,278 | |
| Taxes | 450/3 | €5,278 | - | -€5,278 | |
| Other amounts payable | 47/48 | €7,806 | €8,082 | +€276 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €340 | €1,605 | +€1,265 | +372% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €25,127 | €8,923 | -€16,203 | -64.5% |
| Operating profit (loss) | 9901 | €24,787 | €7,199 | -€17,588 | -71.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,505 | €90 | -€1,415 | -94.0% |
| Recurring financial charges | 65 | €1,505 | €90 | -€1,415 | -94.0% |
| Profit (loss) for the period before taxes | 9903 | €23,282 | €7,109 | -€16,174 | -69.5% |
| Income taxes | 67/77 | €5,278 | €2,094 | -€3,184 | -60.3% |
| Profit (loss) for the period | 9904 | €18,004 | €5,015 | -€12,989 | -72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,004 | €5,015 | -€12,989 | -72.1% |
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 31 October 2026 via checked.be.