VAN DE WEYER PETER: 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.
VAN DE WEYER PETER
Largest movements
- Tangible fixed assets -€77,190
down €77,190 (-23.3%), from €331,246 to €254,056
of which Furniture and vehicles: -€70,815
- Receivables after one year -€33,131
no longer reported in 2025 (was €33,131)
- Cash +€27,616
up €27,616 (+35.5%), from €77,831 to €105,447
mainly Depreciation (+€84,126) and Other debts (+€56,381)
- Current investments -€9,733
down €9,733 (-100%), from €9,733 to €0
- Reserves -€105,545
down €105,545 (-39.8%), from €265,394 to €159,849
of which Distributable reserves: -€57,045
- Other debts +€56,381
up €56,381 (+3,282%), from €1,718 to €58,099
- Debts after one year -€52,622
down €52,622 (-30.0%), from €175,623 to €123,001
- Tax, wage and social debts +€16,720
up €16,720 (+209%), from €8,007 to €24,727
of which Taxes: +€19,220
- Current portion of long-term debt -€5,468
down €5,468 (-9.4%), from €58,090 to €52,622
- Gross operating margin -€52,461
down €52,461 (-38.0%), from €138,011 to €85,551
- Depreciation +€24,981
up €24,981 (+42.2%), from €59,145 to €84,126
- Taxes -€6,220
down €6,220 (-32.5%), from €19,162 to €12,942
- Financial charges +€2,889
up €2,889 (+57.9%), from €4,992 to €7,881
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 | €516,268 | €423,930 | -€92,338 | -17.9% |
| Fixed assets | 21/28 | €331,246 | €254,056 | -€77,190 | -23.3% |
| Tangible fixed assets | 22/27 | €331,246 | €254,056 | -€77,190 | -23.3% |
| Land and buildings | 22 | €14,627 | €10,141 | -€4,487 | -30.7% |
| Plant, machinery and equipment | 23 | €54,597 | €52,709 | -€1,888 | -3.5% |
| Furniture and vehicles | 24 | €262,021 | €191,207 | -€70,815 | -27.0% |
| Current assets | 29/58 | €185,022 | €169,875 | -€15,148 | -8.2% |
| Amounts receivable after more than one year | 29 | €33,131 | - | -€33,131 | |
| Other amounts receivable | 291 | €33,131 | - | -€33,131 | |
| Amounts receivable within one year | 40/41 | €64,326 | €64,428 | +€101 | +0.2% |
| Trade receivables | 40 | €44,897 | €30,403 | -€14,494 | -32.3% |
| Other amounts receivable | 41 | €19,429 | €34,025 | +€14,595 | +75.1% |
| Current investments | 50/53 | €9,733 | €0 | -€9,733 | -100% |
| Cash at bank and in hand | 54/58 | €77,831 | €105,447 | +€27,616 | +35.5% |
| Total equity and liabilities | 10/49 | €516,268 | €423,930 | -€92,338 | -17.9% |
| Equity | 10/15 | €267,394 | €161,849 | -€105,545 | -39.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €265,394 | €159,849 | -€105,545 | -39.8% |
| Tax-exempt reserves | 132 | €48,500 | €0 | -€48,500 | -100% |
| Distributable reserves | 133 | €216,894 | €159,849 | -€57,045 | -26.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €248,874 | €262,081 | +€13,208 | +5.3% |
| Amounts payable after more than one year | 17 | €175,623 | €123,001 | -€52,622 | -30.0% |
| Financial debts | 170/4 | €175,623 | €123,001 | -€52,622 | -30.0% |
| Amounts payable within one year | 42/48 | €73,250 | €139,080 | +€65,829 | +89.9% |
| Current portion of amounts payable after more than one year | 42 | €58,090 | €52,622 | -€5,468 | -9.4% |
| Trade debts | 44 | €5,435 | €3,631 | -€1,804 | -33.2% |
| Suppliers | 440/4 | €5,435 | €3,631 | -€1,804 | -33.2% |
| Taxes, remuneration and social security | 45 | €8,007 | €24,727 | +€16,720 | +209% |
| Taxes | 450/3 | €3,965 | €23,185 | +€19,220 | +485% |
| Remuneration and social security | 454/9 | €4,043 | €1,543 | -€2,500 | -61.8% |
| Other amounts payable | 47/48 | €1,718 | €58,099 | +€56,381 | +3,282% |
| Non-recurring operating income | 76A | €23,000 | €0 | -€23,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,145 | €84,126 | +€24,981 | +42.2% |
| Other operating charges | 640/8 | €3,372 | €3,147 | -€225 | -6.7% |
| Gross operating margin | 9900 | €138,011 | €85,551 | -€52,461 | -38.0% |
| Operating profit (loss) | 9901 | €75,494 | -€1,722 | -€77,216 | |
| Financial income | 75/76B | €2,035 | €1,378 | -€657 | -32.3% |
| Recurring financial income | 75 | €2,035 | €1,378 | -€657 | -32.3% |
| Financial charges | 65/66B | €4,992 | €7,881 | +€2,889 | +57.9% |
| Recurring financial charges | 65 | €4,992 | €7,881 | +€2,889 | +57.9% |
| Profit (loss) for the period before taxes | 9903 | €72,536 | -€8,225 | -€80,762 | |
| Income taxes | 67/77 | €19,162 | €12,942 | -€6,220 | -32.5% |
| Profit (loss) for the period | 9904 | €53,374 | -€21,167 | -€74,541 | |
| Transfer from tax-exempt reserves | 789 | - | €48,500 | +€48,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,374 | €27,333 | -€26,041 | -48.8% |
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 21 October 2026 via checked.be.