4PETS: 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.
4PETS
Largest movements
- Tangible fixed assets -€9,622
down €9,622 (-70.6%), from €13,631 to €4,009
- Cash -€698
down €698 (-37.3%), from €1,870 to €1,171
mainly Net result for the year (-€4,552) and Current portion of long-term debt (-€3,356)
- Profit (loss) carried forward -€4,552
down €4,552 (-290%), from -€1,572 to -€6,124
- Current portion of long-term debt -€3,356
down €3,356 (-57.9%), from €5,800 to €2,443
- Debts after one year -€2,443
no longer reported in 2025 (was €2,443)
- Trade debts -€1,129
down €1,129 (-73.8%), from €1,528 to €400
- Other debts +€1,040
up €1,040 (+8.4%), from €12,344 to €13,384
- Gross operating margin +€3,968
up €3,968 (+137%), from €2,898 to €6,867
- Financial charges -€87
down €87 (-35.4%), from €245 to €158
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 | €26,743 | €16,303 | -€10,440 | -39.0% |
| Fixed assets | 21/28 | €13,631 | €4,009 | -€9,622 | -70.6% |
| Tangible fixed assets | 22/27 | €13,631 | €4,009 | -€9,622 | -70.6% |
| Land and buildings | 22 | €13,631 | €4,009 | -€9,622 | -70.6% |
| Current assets | 29/58 | €13,113 | €12,294 | -€818 | -6.2% |
| Amounts receivable within one year | 40/41 | €11,243 | €11,123 | -€120 | -1.1% |
| Other amounts receivable | 41 | €11,243 | €11,123 | -€120 | -1.1% |
| Cash at bank and in hand | 54/58 | €1,870 | €1,171 | -€698 | -37.3% |
| Total equity and liabilities | 10/49 | €26,743 | €16,303 | -€10,440 | -39.0% |
| Equity | 10/15 | €4,628 | €76 | -€4,552 | -98.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,572 | -€6,124 | -€4,552 | -290% |
| Amounts payable | 17/49 | €22,115 | €16,227 | -€5,888 | -26.6% |
| Amounts payable after more than one year | 17 | €2,443 | - | -€2,443 | |
| Financial debts | 170/4 | €2,443 | - | -€2,443 | |
| Amounts payable within one year | 42/48 | €19,672 | €16,227 | -€3,445 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €5,800 | €2,443 | -€3,356 | -57.9% |
| Trade debts | 44 | €1,528 | €400 | -€1,129 | -73.8% |
| Suppliers | 440/4 | €1,528 | €400 | -€1,129 | -73.8% |
| Other amounts payable | 47/48 | €12,344 | €13,384 | +€1,040 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,622 | €9,622 | = | 0.0% |
| Other operating charges | 640/8 | €1,685 | €1,643 | -€43 | -2.5% |
| Gross operating margin | 9900 | €2,898 | €6,867 | +€3,968 | +137% |
| Operating profit (loss) | 9901 | -€8,408 | -€4,398 | +€4,011 | +47.7% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €245 | €158 | -€87 | -35.4% |
| Recurring financial charges | 65 | €245 | €158 | -€87 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,654 | -€4,552 | +€4,102 | +47.4% |
| Profit (loss) for the period | 9904 | -€8,654 | -€4,552 | +€4,102 | +47.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,654 | -€4,552 | +€4,102 | +47.4% |
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 19 October 2026 via checked.be.