Van Peteghem Hans: 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 Peteghem Hans
Largest movements
- Tangible fixed assets -€3,871
down €3,871 (-44.7%), from €8,658 to €4,786
of which Plant, machinery and equipment: -€2,951
- Receivables within one year +€2,352
up €2,352 (+65.5%), from €3,591 to €5,943
of which Other amounts receivable: +€2,480
- Cash +€474
up €474 (+3.3%), from €14,575 to €15,050
mainly Depreciation (+€3,871) and Net result for the year (+€1,498)
- Other debts -€1,577
down €1,577 (-16.5%), from €9,559 to €7,982
- Profit (loss) carried forward +€1,498
up €1,498 (+3.3%), from -€45,230 to -€43,732
- Trade debts -€858
down €858 (-19.6%), from €4,365 to €3,507
- Gross operating margin +€31,352
up €31,352, from -€25,034 to €6,318
- Other operating charges -€1,227
down €1,227 (-57.1%), from €2,148 to €921
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 | €27,719 | €26,781 | -€937 | -3.4% |
| Fixed assets | 21/28 | €8,658 | €4,786 | -€3,871 | -44.7% |
| Tangible fixed assets | 22/27 | €8,658 | €4,786 | -€3,871 | -44.7% |
| Land and buildings | 22 | €2,561 | €1,812 | -€749 | -29.2% |
| Plant, machinery and equipment | 23 | €5,792 | €2,841 | -€2,951 | -50.9% |
| Furniture and vehicles | 24 | €305 | €133 | -€172 | -56.4% |
| Current assets | 29/58 | €19,061 | €21,995 | +€2,934 | +15.4% |
| Amounts receivable within one year | 40/41 | €3,591 | €5,943 | +€2,352 | +65.5% |
| Trade receivables | 40 | €282 | €155 | -€128 | -45.2% |
| Other amounts receivable | 41 | €3,309 | €5,788 | +€2,480 | +74.9% |
| Cash at bank and in hand | 54/58 | €14,575 | €15,050 | +€474 | +3.3% |
| Deferred charges and accrued income | 490/1 | €894 | €1,002 | +€108 | +12.0% |
| Total equity and liabilities | 10/49 | €27,719 | €26,781 | -€937 | -3.4% |
| Equity | 10/15 | €13,794 | €15,292 | +€1,498 | +10.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €46,624 | €46,624 | = | 0.0% |
| Distributable reserves | 133 | €46,624 | €46,624 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,230 | -€43,732 | +€1,498 | +3.3% |
| Amounts payable | 17/49 | €13,924 | €11,489 | -€2,435 | -17.5% |
| Amounts payable within one year | 42/48 | €13,924 | €11,489 | -€2,435 | -17.5% |
| Trade debts | 44 | €4,365 | €3,507 | -€858 | -19.6% |
| Suppliers | 440/4 | €4,365 | €3,507 | -€858 | -19.6% |
| Other amounts payable | 47/48 | €9,559 | €7,982 | -€1,577 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,851 | €3,871 | +€21 | +0.5% |
| Other operating charges | 640/8 | €2,148 | €921 | -€1,227 | -57.1% |
| Gross operating margin | 9900 | -€25,034 | €6,318 | +€31,352 | |
| Operating profit (loss) | 9901 | -€31,032 | €1,525 | +€32,558 | |
| Financial income | 75/76B | €81 | €113 | +€32 | +39.0% |
| Recurring financial income | 75 | €81 | €113 | +€32 | +39.0% |
| Financial charges | 65/66B | €194 | €141 | -€53 | -27.6% |
| Recurring financial charges | 65 | €154 | €141 | -€13 | -8.7% |
| Non-recurring financial charges | 66B | €40 | - | -€40 | |
| Profit (loss) for the period before taxes | 9903 | -€31,145 | €1,498 | +€32,643 | |
| Profit (loss) for the period | 9904 | -€31,145 | €1,498 | +€32,643 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,145 | €1,498 | +€32,643 |
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.