CHEZ PETROS: 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.
CHEZ PETROS
Largest movements
- Cash -€15,101
down €15,101 (-38.8%), from €38,967 to €23,865
mainly Trade debts (-€12,522) and Investment in fixed assets (net) (-€6,956)
- Receivables within one year +€4,466
up €4,466 (+10.0%), from €44,730 to €49,195
of which Other amounts receivable: +€13,225
- Reserves +€12,628
up €12,628 (+1,190%), from €1,061 to €13,689
- Trade debts -€12,522
down €12,522 (-53.8%), from €23,256 to €10,734
- Tax, wage and social debts -€5,947
down €5,947 (-13.1%), from €45,325 to €39,378
of which Remuneration and social security: -€4,504
- Current portion of long-term debt -€5,406
down €5,406 (-82.0%), from €6,593 to €1,187
- Taxes +€3,956
up €3,956 (+3,727%), from €106 to €4,062
- Staff costs +€3,737
up €3,737 (+1.2%), from €316,787 to €320,524
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 | €132,650 | €120,664 | -€11,987 | -9.0% |
| Fixed assets | 21/28 | €32,548 | €31,247 | -€1,302 | -4.0% |
| Tangible fixed assets | 22/27 | €32,548 | €31,247 | -€1,302 | -4.0% |
| Plant, machinery and equipment | 23 | €420 | - | -€420 | |
| Furniture and vehicles | 24 | €2,442 | €1,146 | -€1,296 | -53.1% |
| Other tangible fixed assets | 26 | €29,686 | €30,101 | +€414 | +1.4% |
| Current assets | 29/58 | €100,102 | €89,417 | -€10,685 | -10.7% |
| Stocks and contracts in progress | 3 | €15,006 | €14,316 | -€690 | -4.6% |
| Stocks | 30/36 | €15,006 | €14,316 | -€690 | -4.6% |
| Amounts receivable within one year | 40/41 | €44,730 | €49,195 | +€4,466 | +10.0% |
| Trade receivables | 40 | €13,891 | €5,132 | -€8,759 | -63.1% |
| Other amounts receivable | 41 | €30,838 | €44,063 | +€13,225 | +42.9% |
| Cash at bank and in hand | 54/58 | €38,967 | €23,865 | -€15,101 | -38.8% |
| Deferred charges and accrued income | 490/1 | €1,400 | €2,040 | +€641 | +45.8% |
| Total equity and liabilities | 10/49 | €132,650 | €120,664 | -€11,987 | -9.0% |
| Equity | 10/15 | €53,812 | €66,440 | +€12,628 | +23.5% |
| Contributions | 10/11 | €52,751 | €52,751 | = | 0.0% |
| Reserves | 13 | €1,061 | €13,689 | +€12,628 | +1,190% |
| Distributable reserves | 133 | €1,061 | €13,689 | +€12,628 | +1,190% |
| Amounts payable | 17/49 | €78,838 | €54,223 | -€24,615 | -31.2% |
| Amounts payable after more than one year | 17 | €687 | - | -€687 | |
| Financial debts | 170/4 | €687 | - | -€687 | |
| Amounts payable within one year | 42/48 | €76,901 | €52,973 | -€23,927 | -31.1% |
| Current portion of amounts payable after more than one year | 42 | €6,593 | €1,187 | -€5,406 | -82.0% |
| Trade debts | 44 | €23,256 | €10,734 | -€12,522 | -53.8% |
| Suppliers | 440/4 | €23,256 | €10,734 | -€12,522 | -53.8% |
| Taxes, remuneration and social security | 45 | €45,325 | €39,378 | -€5,947 | -13.1% |
| Taxes | 450/3 | €10,401 | €8,958 | -€1,443 | -13.9% |
| Remuneration and social security | 454/9 | €34,924 | €30,420 | -€4,504 | -12.9% |
| Other amounts payable | 47/48 | €1,726 | €1,674 | -€52 | -3.0% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €316,787 | €320,524 | +€3,737 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,517 | €8,258 | +€741 | +9.9% |
| Other operating charges | 640/8 | €1,923 | €1,881 | -€43 | -2.2% |
| Gross operating margin | 9900 | €351,439 | €350,294 | -€1,145 | -0.3% |
| Operating profit (loss) | 9901 | €25,212 | €19,632 | -€5,580 | -22.1% |
| Financial income | 75/76B | €587 | €1,450 | +€863 | +147% |
| Recurring financial income | 75 | €587 | €1,450 | +€863 | +147% |
| Financial charges | 65/66B | €4,949 | €2,717 | -€2,231 | -45.1% |
| Recurring financial charges | 65 | €4,949 | €2,717 | -€2,231 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | €20,850 | €18,364 | -€2,486 | -11.9% |
| Income taxes | 67/77 | €106 | €4,062 | +€3,956 | +3,727% |
| Profit (loss) for the period | 9904 | €20,744 | €14,302 | -€6,442 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,744 | €14,302 | -€6,442 | -31.1% |
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.