ACR Petitjean: 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.
ACR Petitjean
Largest movements
- Cash -€40,986
down €40,986 (-27.7%), from €147,942 to €106,957
mainly Investment in fixed assets (net) (-€41,561) and Tax, wage and social debts (-€22,395)
- Receivables within one year +€14,697
up €14,697 (+96.9%), from €15,165 to €29,862
of which Other amounts receivable: +€7,648
- Tangible fixed assets +€6,017
up €6,017 (+3.6%), from €164,959 to €170,976
of which Plant, machinery and equipment: +€13,556
- Tax, wage and social debts -€22,395
down €22,395 (-43.3%), from €51,684 to €29,289
of which Taxes: -€19,973
- Debts after one year -€14,548
down €14,548 (-11.4%), from €128,054 to €113,505
- Trade debts +€13,705
up €13,705 (+297%), from €4,609 to €18,314
- Reserves +€6,402
up €6,402 (+6.2%), from €103,966 to €110,368
of which Distributable reserves: +€6,402
- Staff costs +€57,030
up €57,030 (+62.7%), from €90,885 to €147,915
- Taxes -€18,531
down €18,531 (-85.3%), from €21,736 to €3,205
- Gross operating margin -€11,017
down €11,017 (-5.1%), from €215,832 to €204,816
- Depreciation +€5,623
up €5,623 (+18.8%), from €29,921 to €35,544
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €345,071 | €329,075 | -€15,996 | -4.6% |
| Fixed assets | 21/28 | €168,738 | €174,755 | +€6,017 | +3.6% |
| Tangible fixed assets | 22/27 | €164,959 | €170,976 | +€6,017 | +3.6% |
| Land and buildings | 22 | €42,713 | €40,463 | -€2,250 | -5.3% |
| Plant, machinery and equipment | 23 | €43,579 | €57,135 | +€13,556 | +31.1% |
| Furniture and vehicles | 24 | €3,494 | €6,222 | +€2,729 | +78.1% |
| Other tangible fixed assets | 26 | €75,173 | €67,155 | -€8,018 | -10.7% |
| Financial fixed assets | 28 | €3,779 | €3,779 | = | 0.0% |
| Current assets | 29/58 | €176,333 | €154,320 | -€22,013 | -12.5% |
| Stocks and contracts in progress | 3 | €10,454 | €13,805 | +€3,351 | +32.0% |
| Stocks | 30/36 | €10,454 | €13,805 | +€3,351 | +32.0% |
| Amounts receivable within one year | 40/41 | €15,165 | €29,862 | +€14,697 | +96.9% |
| Trade receivables | 40 | €15,161 | €22,210 | +€7,049 | +46.5% |
| Other amounts receivable | 41 | €4 | €7,652 | +€7,648 | +177,855% |
| Cash at bank and in hand | 54/58 | €147,942 | €106,957 | -€40,986 | -27.7% |
| Deferred charges and accrued income | 490/1 | €2,772 | €3,697 | +€925 | +33.4% |
| Total equity and liabilities | 10/49 | €345,071 | €329,075 | -€15,996 | -4.6% |
| Equity | 10/15 | €128,966 | €135,368 | +€6,402 | +5.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €103,966 | €110,368 | +€6,402 | +6.2% |
| Non-distributable reserves | 130/1 | €1,253 | €1,253 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,253 | €1,253 | = | 0.0% |
| Distributable reserves | 133 | €102,713 | €109,115 | +€6,402 | +6.2% |
| Amounts payable | 17/49 | €216,105 | €193,707 | -€22,398 | -10.4% |
| Amounts payable after more than one year | 17 | €128,054 | €113,505 | -€14,548 | -11.4% |
| Financial debts | 170/4 | €128,054 | €113,505 | -€14,548 | -11.4% |
| Amounts payable within one year | 42/48 | €88,052 | €80,202 | -€7,850 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €14,227 | €14,548 | +€321 | +2.3% |
| Trade debts | 44 | €4,609 | €18,314 | +€13,705 | +297% |
| Suppliers | 440/4 | €4,609 | €18,314 | +€13,705 | +297% |
| Taxes, remuneration and social security | 45 | €51,684 | €29,289 | -€22,395 | -43.3% |
| Taxes | 450/3 | €28,657 | €8,684 | -€19,973 | -69.7% |
| Remuneration and social security | 454/9 | €23,027 | €20,605 | -€2,422 | -10.5% |
| Other amounts payable | 47/48 | €17,531 | €18,050 | +€519 | +3.0% |
| Remuneration, social security and pensions | 62 | €90,885 | €147,915 | +€57,030 | +62.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,921 | €35,544 | +€5,623 | +18.8% |
| Other operating charges | 640/8 | €1,967 | €2,019 | +€53 | +2.7% |
| Gross operating margin | 9900 | €215,832 | €204,816 | -€11,017 | -5.1% |
| Operating profit (loss) | 9901 | €93,060 | €19,337 | -€73,723 | -79.2% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €3,766 | €3,730 | -€36 | -1.0% |
| Recurring financial charges | 65 | €3,766 | €3,730 | -€36 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €89,303 | €15,607 | -€73,696 | -82.5% |
| Income taxes | 67/77 | €21,736 | €3,205 | -€18,531 | -85.3% |
| Profit (loss) for the period | 9904 | €67,567 | €12,402 | -€55,165 | -81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €67,567 | €12,402 | -€55,165 | -81.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.