AU PETIT ELEVAGE: 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 ELEVAGE
Largest movements
- Receivables within one year -€50,640
down €50,640 (-97.1%), from €52,131 to €1,491
of which Other amounts receivable: -€45,527
- Cash +€34,234
up €34,234 (+41.0%), from €83,440 to €117,674
mainly Net result for the year (+€56,537) and Receivables within one year (+€50,640)
- Deferred charges and accrued income -€7,318
down €7,318 (-63.2%), from €11,577 to €4,259
- Debts after one year -€33,334
down €33,334 (-82.3%), from €40,479 to €7,145
- Reserves +€6,500
up €6,500 (+6.5%), from €100,359 to €106,859
of which Distributable reserves: +€6,500
- Tax, wage and social debts +€6,383
up €6,383 (+30.6%), from €20,873 to €27,256
of which Taxes: +€3,386
- Staff costs -€102,059
down €102,059 (-49.7%), from €205,548 to €103,489
- Gross operating margin -€38,759
down €38,759 (-15.7%), from €247,657 to €208,899
- Taxes +€21,842
up €21,842 (+13282.8%), from €164 to €22,007
- Other operating charges -€6,038
down €6,038 (-51.6%), from €11,707 to €5,668
- Depreciation -€5,295
down €5,295 (-24.8%), from €21,341 to €16,046
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.
Cash bridge derived
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 | €626,348 | €603,206 | -€23,142 | -3.7% |
| Fixed assets | 21/28 | €79,723 | €75,166 | -€4,557 | -5.7% |
| Tangible fixed assets | 22/27 | €76,254 | €71,697 | -€4,557 | -6.0% |
| Plant, machinery and equipment | 23 | €11,943 | €14,098 | +€2,155 | +18.0% |
| Furniture and vehicles | 24 | €5,581 | €4,722 | -€860 | -15.4% |
| Leasing and similar rights | 25 | €5,278 | €2,698 | -€2,580 | -48.9% |
| Other tangible fixed assets | 26 | €53,451 | €50,179 | -€3,272 | -6.1% |
| Financial fixed assets | 28 | €3,469 | €3,469 | = | 0.0% |
| Current assets | 29/58 | €546,625 | €528,041 | -€18,585 | -3.4% |
| Stocks and contracts in progress | 3 | €334,477 | €339,616 | +€5,140 | +1.5% |
| Stocks | 30/36 | €334,477 | €339,616 | +€5,140 | +1.5% |
| Amounts receivable within one year | 40/41 | €52,131 | €1,491 | -€50,640 | -97.1% |
| Trade receivables | 40 | €6,604 | €1,491 | -€5,113 | -77.4% |
| Other amounts receivable | 41 | €45,527 | €0 | -€45,527 | -100.0% |
| Current investments | 50/53 | €65,000 | €65,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €83,440 | €117,674 | +€34,234 | +41.0% |
| Deferred charges and accrued income | 490/1 | €11,577 | €4,259 | -€7,318 | -63.2% |
| Total equity and liabilities | 10/49 | €626,348 | €603,206 | -€23,142 | -3.7% |
| Equity | 10/15 | €389,993 | €398,031 | +€8,037 | +2.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €100,359 | €106,859 | +€6,500 | +6.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €98,500 | €105,000 | +€6,500 | +6.6% |
| Profit (loss) carried forward | 14 | €271,042 | €272,579 | +€1,537 | +0.6% |
| Amounts payable | 17/49 | €236,355 | €205,176 | -€31,179 | -13.2% |
| Amounts payable after more than one year | 17 | €40,479 | €7,145 | -€33,334 | -82.3% |
| Financial debts | 170/4 | €40,479 | €7,145 | -€33,334 | -82.3% |
| Amounts payable within one year | 42/48 | €194,898 | €197,887 | +€2,989 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €34,518 | €35,996 | +€1,478 | +4.3% |
| Trade debts | 44 | €91,620 | €87,371 | -€4,249 | -4.6% |
| Suppliers | 440/4 | €91,620 | €87,371 | -€4,249 | -4.6% |
| Taxes, remuneration and social security | 45 | €20,873 | €27,256 | +€6,383 | +30.6% |
| Taxes | 450/3 | €6,980 | €10,366 | +€3,386 | +48.5% |
| Remuneration and social security | 454/9 | €13,893 | €16,890 | +€2,997 | +21.6% |
| Other amounts payable | 47/48 | €47,887 | €47,264 | -€623 | -1.3% |
| Accrued charges and deferred income | 492/3 | €978 | €143 | -€835 | -85.4% |
| Non-recurring operating income | 76A | €298 | €3,380 | +€3,083 | +1035.3% |
| Remuneration, social security and pensions | 62 | €205,548 | €103,489 | -€102,059 | -49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,341 | €16,046 | -€5,295 | -24.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €11,707 | €5,668 | -€6,038 | -51.6% |
| Gross operating margin | 9900 | €247,657 | €208,899 | -€38,759 | -15.7% |
| Operating profit (loss) | 9901 | €9,062 | €83,695 | +€74,633 | +823.6% |
| Financial income | 75/76B | €3,620 | €4,325 | +€704 | +19.5% |
| Recurring financial income | 75 | €3,620 | €4,325 | +€704 | +19.5% |
| Financial charges | 65/66B | €12,991 | €9,476 | -€3,516 | -27.1% |
| Recurring financial charges | 65 | €12,991 | €9,476 | -€3,516 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | -€309 | €78,544 | +€78,853 | |
| Income taxes | 67/77 | €164 | €22,007 | +€21,842 | +13282.8% |
| Profit (loss) for the period | 9904 | -€474 | €56,537 | +€57,011 | |
| Profit (loss) for the period to be appropriated | 9905 | -€474 | €56,537 | +€57,011 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.