Dr AS Petit: 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.
Dr AS Petit
Largest movements
- Current investments -€75,000
down €75,000 (-100.0%), from €75,000 to €0
- Cash +€30,024
up €30,024 (+40.1%), from €74,783 to €104,806
mainly Net result for the year (+€98,045) and Current investments (+€75,000)
- Deferred charges and accrued income -€10,088
down €10,088 (-16.2%), from €62,102 to €52,014
- Profit (loss) carried forward -€69,373
down €69,373 (-61.8%), from €112,174 to €42,801
- Other debts +€47,224
up €47,224 (+4601.8%), from €1,026 to €48,250
- Tax, wage and social debts -€32,949
down €32,949 (-93.5%), from €35,222 to €2,273
of which Taxes: -€32,965
- Gross operating margin -€23,259
down €23,259 (-15.4%), from €151,491 to €128,232
- Taxes -€4,771
down €4,771 (-14.5%), from €32,965 to €28,194
- Financial income +€2,900
new in 2025: €2,900
- Depreciation -€2,305
down €2,305 (-40.9%), from €5,641 to €3,336
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 | €218,148 | €162,953 | -€55,196 | -25.3% |
| Fixed assets | 21/28 | €6,264 | €4,406 | -€1,858 | -29.7% |
| Tangible fixed assets | 22/27 | €6,264 | €4,406 | -€1,858 | -29.7% |
| Furniture and vehicles | 24 | €2,842 | €0 | -€2,842 | -100.0% |
| Other tangible fixed assets | 26 | €3,422 | €4,406 | +€984 | +28.8% |
| Current assets | 29/58 | €211,884 | €158,546 | -€53,338 | -25.2% |
| Amounts receivable within one year | 40/41 | - | €1,726 | +€1,726 | |
| Trade receivables | 40 | - | €50 | +€50 | |
| Other amounts receivable | 41 | - | €1,676 | +€1,676 | |
| Current investments | 50/53 | €75,000 | €0 | -€75,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €74,783 | €104,806 | +€30,024 | +40.1% |
| Deferred charges and accrued income | 490/1 | €62,102 | €52,014 | -€10,088 | -16.2% |
| Total equity and liabilities | 10/49 | €218,148 | €162,953 | -€55,196 | -25.3% |
| Equity | 10/15 | €180,390 | €111,017 | -€69,373 | -38.5% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €64,716 | €64,716 | = | 0.0% |
| Distributable reserves | 133 | €64,716 | €64,716 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,174 | €42,801 | -€69,373 | -61.8% |
| Amounts payable | 17/49 | €37,758 | €51,936 | +€14,177 | +37.5% |
| Amounts payable within one year | 42/48 | €37,758 | €51,230 | +€13,472 | +35.7% |
| Trade debts | 44 | €1,510 | €707 | -€803 | -53.2% |
| Suppliers | 440/4 | €1,510 | €707 | -€803 | -53.2% |
| Taxes, remuneration and social security | 45 | €35,222 | €2,273 | -€32,949 | -93.5% |
| Taxes | 450/3 | €32,965 | €0 | -€32,965 | -100.0% |
| Remuneration and social security | 454/9 | €2,257 | €2,273 | +€16 | +0.7% |
| Other amounts payable | 47/48 | €1,026 | €48,250 | +€47,224 | +4601.8% |
| Accrued charges and deferred income | 492/3 | - | €705 | +€705 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,641 | €3,336 | -€2,305 | -40.9% |
| Other operating charges | 640/8 | €651 | €1,508 | +€858 | +131.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €151,491 | €128,232 | -€23,259 | -15.4% |
| Operating profit (loss) | 9901 | €145,199 | €123,387 | -€21,812 | -15.0% |
| Financial income | 75/76B | - | €2,900 | +€2,900 | |
| Recurring financial income | 75 | - | €2,900 | +€2,900 | |
| Financial charges | 65/66B | €60 | €48 | -€12 | -19.5% |
| Recurring financial charges | 65 | €60 | €48 | -€12 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €145,140 | €126,239 | -€18,901 | -13.0% |
| Income taxes | 67/77 | €32,965 | €28,194 | -€4,771 | -14.5% |
| Profit (loss) for the period | 9904 | €112,174 | €98,045 | -€14,130 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €112,174 | €98,045 | -€14,130 | -12.6% |
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 9 October 2026 via checked.be.