F.S. PETROL: 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.
F.S. PETROL
Largest movements
- Cash -€45,749
down €45,749 (-74.2%), from €61,632 to €15,883
mainly Debts after one year (-€21,940) and Accrued charges and deferred income (-€20,000)
- Receivables within one year +€12,161
up €12,161 (+192%), from €6,343 to €18,504
of which Trade receivables: +€12,393
- Tangible fixed assets -€9,276
down €9,276 (-6.7%), from €139,052 to €129,776
of which Land and buildings: -€6,046
- Stocks and contracts -€8,744
down €8,744 (-17.2%), from €50,914 to €42,170
- Intangible fixed assets -€7,500
down €7,500 (-10.7%), from €70,246 to €62,746
- Debts after one year -€21,940
down €21,940 (-12.5%), from €175,123 to €153,183
- Accrued charges and deferred income -€20,000
down €20,000 (-100%), from €20,000 to €0
- Other debts -€18,751
down €18,751 (-53.2%), from €35,251 to €16,500
- Tax, wage and social debts +€11,936
up €11,936 (+139%), from €8,594 to €20,530
of which Remuneration and social security: +€9,742
- Current portion of long-term debt -€11,201
down €11,201 (-35.3%), from €31,728 to €20,527
- Turnover +€648,432
up €648,432 (+168%), from €386,182 to €1.0m
- Purchases and services +€603,504
up €603,504 (+172%), from €350,286 to €953,790
- Gross operating margin +€60,711
up €60,711 (+147%), from €41,246 to €101,957
- Staff costs +€49,789
up €49,789 (+264%), from €18,873 to €68,662
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 | €328,187 | €269,492 | -€58,695 | -17.9% |
| Fixed assets | 21/28 | €209,298 | €192,522 | -€16,776 | -8.0% |
| Intangible fixed assets | 21 | €70,246 | €62,746 | -€7,500 | -10.7% |
| Tangible fixed assets | 22/27 | €139,052 | €129,776 | -€9,276 | -6.7% |
| Land and buildings | 22 | €116,786 | €110,740 | -€6,046 | -5.2% |
| Plant, machinery and equipment | 23 | €16,818 | €15,047 | -€1,771 | -10.5% |
| Furniture and vehicles | 24 | €5,448 | €3,989 | -€1,459 | -26.8% |
| Current assets | 29/58 | €118,889 | €76,970 | -€41,919 | -35.3% |
| Stocks and contracts in progress | 3 | €50,914 | €42,170 | -€8,744 | -17.2% |
| Stocks | 30/36 | €50,914 | €42,170 | -€8,744 | -17.2% |
| Amounts receivable within one year | 40/41 | €6,343 | €18,504 | +€12,161 | +192% |
| Trade receivables | 40 | €5,671 | €18,064 | +€12,393 | +219% |
| Other amounts receivable | 41 | €673 | €441 | -€232 | -34.5% |
| Cash at bank and in hand | 54/58 | €61,632 | €15,883 | -€45,749 | -74.2% |
| Deferred charges and accrued income | 490/1 | - | €413 | +€413 | |
| Total equity and liabilities | 10/49 | €328,187 | €269,492 | -€58,695 | -17.9% |
| Equity | 10/15 | €8,277 | €14,174 | +€5,897 | +71.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €3,277 | €9,174 | +€5,897 | +180% |
| Amounts payable | 17/49 | €319,910 | €255,319 | -€64,592 | -20.2% |
| Amounts payable after more than one year | 17 | €175,123 | €153,183 | -€21,940 | -12.5% |
| Financial debts | 170/4 | €175,123 | €153,183 | -€21,940 | -12.5% |
| Amounts payable within one year | 42/48 | €124,788 | €102,136 | -€22,652 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | €31,728 | €20,527 | -€11,201 | -35.3% |
| Trade debts | 44 | €49,215 | €44,578 | -€4,636 | -9.4% |
| Suppliers | 440/4 | €49,215 | €44,578 | -€4,636 | -9.4% |
| Taxes, remuneration and social security | 45 | €8,594 | €20,530 | +€11,936 | +139% |
| Taxes | 450/3 | €3,661 | €5,855 | +€2,194 | +59.9% |
| Remuneration and social security | 454/9 | €4,933 | €14,675 | +€9,742 | +197% |
| Other amounts payable | 47/48 | €35,251 | €16,500 | -€18,751 | -53.2% |
| Accrued charges and deferred income | 492/3 | €20,000 | €0 | -€20,000 | -100% |
| Turnover | 70 | €386,182 | €1,034,614 | +€648,432 | +168% |
| Goods, raw materials, services and sundry goods | 60/61 | €350,286 | €953,790 | +€603,504 | +172% |
| Remuneration, social security and pensions | 62 | €18,873 | €68,662 | +€49,789 | +264% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,652 | €16,776 | +€6,124 | +57.5% |
| Other operating charges | 640/8 | €437 | €910 | +€472 | +108% |
| Gross operating margin | 9900 | €41,246 | €101,957 | +€60,711 | +147% |
| Operating profit (loss) | 9901 | €11,283 | €15,609 | +€4,325 | +38.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €6,646 | €7,712 | +€1,066 | +16.0% |
| Recurring financial charges | 65 | €6,646 | €7,712 | +€1,066 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €4,637 | €7,897 | +€3,260 | +70.3% |
| Income taxes | 67/77 | €1,360 | €2,000 | +€640 | +47.1% |
| Profit (loss) for the period | 9904 | €3,277 | €5,897 | +€2,620 | +79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,277 | €5,897 | +€2,620 | +79.9% |
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 28 October 2026 via checked.be.