GROUP PETIT: what changed
Two fiscal 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.
GROUP PETIT
Largest movements
- Financial fixed assets +€1.8m
up €1.8m (+318.2%), from €550,000 to €2.3m
- Debts after one year +€1.5m
up €1.5m (+624.9%), from €244,877 to €1.8m
- Other debts +€117,411
up €117,411 (+103.5%), from €113,400 to €230,811
- Profit (loss) carried forward +€67,865
up €67,865 (+22.7%), from €298,808 to €366,673
- Financial income +€103,992
up €103,992 (+55.3%), from €188,008 to €292,000
- Gross operating margin -€21,501
down €21,501 (-43.3%), from €49,680 to €28,178
- Taxes -€6,250
down €6,250 (-85.0%), from €7,350 to €1,100
- Other operating charges +€1,364
up €1,364 (+140.9%), from €968 to €2,331
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 | €906,579 | €2,623,011 | +€1.7m | +189.3% |
| Fixed assets | 21/28 | €881,530 | €2,616,293 | +€1.7m | +196.8% |
| Tangible fixed assets | 22/27 | €331,530 | €316,293 | -€15,237 | -4.6% |
| Land and buildings | 22 | €323,054 | €308,922 | -€14,132 | -4.4% |
| Plant, machinery and equipment | 23 | €8,476 | €7,371 | -€1,105 | -13.0% |
| Financial fixed assets | 28 | €550,000 | €2,300,000 | +€1.8m | +318.2% |
| Current assets | 29/58 | €25,049 | €6,717 | -€18,332 | -73.2% |
| Amounts receivable within one year | 40/41 | €5,657 | €3,230 | -€2,427 | -42.9% |
| Trade receivables | 40 | €5,657 | - | -€5,657 | |
| Other amounts receivable | 41 | - | €3,230 | +€3,230 | |
| Cash at bank and in hand | 54/58 | €19,392 | €3,487 | -€15,905 | -82.0% |
| Total equity and liabilities | 10/49 | €906,579 | €2,623,011 | +€1.7m | +189.3% |
| Equity | 10/15 | €509,745 | €577,610 | +€67,865 | +13.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €60,936 | €60,936 | = | 0.0% |
| Distributable reserves | 133 | €60,936 | €60,936 | = | 0.0% |
| Profit (loss) carried forward | 14 | €298,808 | €366,673 | +€67,865 | +22.7% |
| Amounts payable | 17/49 | €396,835 | €2,045,401 | +€1.6m | +415.4% |
| Amounts payable after more than one year | 17 | €244,877 | €1,775,022 | +€1.5m | +624.9% |
| Financial debts | 170/4 | €244,877 | €1,775,022 | +€1.5m | +624.9% |
| Amounts payable within one year | 42/48 | €149,783 | €268,123 | +€118,340 | +79.0% |
| Current portion of amounts payable after more than one year | 42 | €19,416 | €19,855 | +€439 | +2.3% |
| Trade debts | 44 | €1,053 | €4,356 | +€3,303 | +313.8% |
| Suppliers | 440/4 | €1,053 | €4,356 | +€3,303 | +313.8% |
| Taxes, remuneration and social security | 45 | €15,914 | €13,100 | -€2,814 | -17.7% |
| Taxes | 450/3 | €15,914 | €13,100 | -€2,814 | -17.7% |
| Other amounts payable | 47/48 | €113,400 | €230,811 | +€117,411 | +103.5% |
| Accrued charges and deferred income | 492/3 | €2,175 | €2,256 | +€81 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,237 | €15,237 | = | 0.0% |
| Other operating charges | 640/8 | €968 | €2,331 | +€1,364 | +140.9% |
| Gross operating margin | 9900 | €49,680 | €28,178 | -€21,501 | -43.3% |
| Operating profit (loss) | 9901 | €33,475 | €10,610 | -€22,865 | -68.3% |
| Financial income | 75/76B | €188,008 | €292,000 | +€103,992 | +55.3% |
| Recurring financial income | 75 | €188,008 | €292,000 | +€103,992 | +55.3% |
| Financial charges | 65/66B | €6,513 | €6,845 | +€332 | +5.1% |
| Recurring financial charges | 65 | €6,513 | €6,845 | +€332 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €214,971 | €295,765 | +€80,795 | +37.6% |
| Income taxes | 67/77 | €7,350 | €1,100 | -€6,250 | -85.0% |
| Profit (loss) for the period | 9904 | €207,621 | €294,665 | +€87,045 | +41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €207,621 | €294,665 | +€87,045 | +41.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.