AU PETIT CHEF: 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.
AU PETIT CHEF
Largest movements
- Tangible fixed assets -€54,443
down €54,443 (-21.2%), from €256,763 to €202,320
of which Land and buildings: -€41,599
- Cash +€41,356
up €41,356 (+25.0%), from €165,412 to €206,767
mainly Depreciation (+€68,844) and Net result for the year (+€55,925)
- Receivables within one year -€21,441
down €21,441 (-54.4%), from €39,388 to €17,947
of which Other amounts receivable: -€10,880
- Reserves +€55,925
up €55,925 (+28.4%), from €196,945 to €252,870
of which Distributable reserves: +€55,925
- Current portion of long-term debt -€45,468
down €45,468 (-62.8%), from €72,357 to €26,889
- Trade debts -€34,933
down €34,933 (-51.8%), from €67,485 to €32,552
- Debts after one year -€15,597
down €15,597 (-29.4%), from €53,141 to €37,544
- Tax, wage and social debts +€5,421
up €5,421 (+7.7%), from €70,726 to €76,148
of which Taxes: +€8,158
- Gross operating margin +€69,299
up €69,299 (+13.5%), from €513,530 to €582,829
- Staff costs +€27,305
up €27,305 (+7.0%), from €392,594 to €419,899
- Taxes +€14,807
up €14,807 (+99.9%), from €14,827 to €29,635
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 | €487,064 | €453,225 | -€33,839 | -6.9% |
| Fixed assets | 21/28 | €257,107 | €202,320 | -€54,787 | -21.3% |
| Intangible fixed assets | 21 | €344 | - | -€344 | |
| Tangible fixed assets | 22/27 | €256,763 | €202,320 | -€54,443 | -21.2% |
| Land and buildings | 22 | €153,141 | €111,541 | -€41,599 | -27.2% |
| Plant, machinery and equipment | 23 | €81,572 | €72,302 | -€9,269 | -11.4% |
| Furniture and vehicles | 24 | €22,051 | €18,477 | -€3,575 | -16.2% |
| Current assets | 29/58 | €229,957 | €250,905 | +€20,948 | +9.1% |
| Stocks and contracts in progress | 3 | €21,551 | €21,753 | +€202 | +0.9% |
| Stocks | 30/36 | €21,551 | €21,753 | +€202 | +0.9% |
| Amounts receivable within one year | 40/41 | €39,388 | €17,947 | -€21,441 | -54.4% |
| Trade receivables | 40 | €23,798 | €13,237 | -€10,562 | -44.4% |
| Other amounts receivable | 41 | €15,590 | €4,710 | -€10,880 | -69.8% |
| Cash at bank and in hand | 54/58 | €165,412 | €206,767 | +€41,356 | +25.0% |
| Deferred charges and accrued income | 490/1 | €3,606 | €4,437 | +€831 | +23.1% |
| Total equity and liabilities | 10/49 | €487,064 | €453,225 | -€33,839 | -6.9% |
| Equity | 10/15 | €221,734 | €277,659 | +€55,925 | +25.2% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €196,945 | €252,870 | +€55,925 | +28.4% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €194,466 | €250,391 | +€55,925 | +28.8% |
| Amounts payable | 17/49 | €265,330 | €175,566 | -€89,764 | -33.8% |
| Amounts payable after more than one year | 17 | €53,141 | €37,544 | -€15,597 | -29.4% |
| Financial debts | 170/4 | €53,141 | €37,544 | -€15,597 | -29.4% |
| Amounts payable within one year | 42/48 | €212,078 | €137,850 | -€74,228 | -35.0% |
| Current portion of amounts payable after more than one year | 42 | €72,357 | €26,889 | -€45,468 | -62.8% |
| Trade debts | 44 | €67,485 | €32,552 | -€34,933 | -51.8% |
| Suppliers | 440/4 | €67,485 | €32,552 | -€34,933 | -51.8% |
| Taxes, remuneration and social security | 45 | €70,726 | €76,148 | +€5,421 | +7.7% |
| Taxes | 450/3 | €28,112 | €36,270 | +€8,158 | +29.0% |
| Remuneration and social security | 454/9 | €42,614 | €39,878 | -€2,737 | -6.4% |
| Other amounts payable | 47/48 | €1,510 | €2,260 | +€751 | +49.7% |
| Accrued charges and deferred income | 492/3 | €111 | €172 | +€62 | +55.8% |
| Non-recurring operating income | 76A | €1,000 | - | -€1,000 | |
| Remuneration, social security and pensions | 62 | €392,594 | €419,899 | +€27,305 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,423 | €68,844 | -€2,580 | -3.6% |
| Other operating charges | 640/8 | €4,798 | €4,715 | -€83 | -1.7% |
| Gross operating margin | 9900 | €513,530 | €582,829 | +€69,299 | +13.5% |
| Operating profit (loss) | 9901 | €44,715 | €89,372 | +€44,657 | +99.9% |
| Financial income | 75/76B | €902 | €1,328 | +€426 | +47.2% |
| Recurring financial income | 75 | €902 | €1,328 | +€426 | +47.2% |
| Financial charges | 65/66B | €7,147 | €5,140 | -€2,007 | -28.1% |
| Recurring financial charges | 65 | €7,147 | €5,140 | -€2,007 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €38,470 | €85,560 | +€47,090 | +122% |
| Income taxes | 67/77 | €14,827 | €29,635 | +€14,807 | +99.9% |
| Profit (loss) for the period | 9904 | €23,643 | €55,925 | +€32,282 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €23,643 | €55,925 | +€32,282 | +137% |
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 27 October 2026 via checked.be.