JM PETITJEAN ET ENFANTS: 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.
What changed
JM PETITJEAN ET ENFANTS
NACE 01.110, Growing of cereals (except rice), leguminous crops and oil seeds
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€43,847
2024 · €39,892+€3,955
Equity
€308,106
2024 · €264,260+€43,847
Cash
€15,849
2024 · €7,960+€7,888
Balance sheet total
€1.4m
2024 · €1.4m+€6,015
Largest movements
Assets
- Tangible fixed assets +€18,056
up €18,056 (+1.6%), from €1.1m to €1.1m
of which Furniture and vehicles: +€18,509
- Current investments -€15,000
no longer reported in 2025 (was €15,000)
Equity and liabilities
- Debts after one year -€46,759
down €46,759 (-5.3%), from €882,911 to €836,152
of which Financial debts: -€47,000
- Reserves +€43,840
up €43,840 (+18.9%), from €232,543 to €276,383
Income statement
- Financial charges -€8,012
down €8,012 (-16.5%), from €48,575 to €40,562
- Taxes +€1,948
up €1,948 (+10.0%), from €19,534 to €21,481
- Depreciation +€1,291
up €1,291 (+285%), from €453 to €1,744
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.
Result 2024
€39,892
Gross operating margin
-€560
Depreciation
-€1,291
Other operating charges
-€121
Financial income
-€137
Financial charges
+€8,012
Taxes
-€1,948
Result 2025
€43,847
raises the resultlowers the result
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.
From operations
+€59,448
Investment
-€4,800
Financing
-€46,759
Cash 2024
€7,960
From operations (derived)
+€59,448
Net result for the year
+€43,847
Depreciation
+€1,744
Stocks and contracts
+€1,023
Receivables within one year
+€4,175
Deferred charges and accrued income
-€269
Trade debts
-€3,561
Tax, wage and social debts
+€12,488
Investment (derived)
-€4,800
Investment in fixed assets (net)
-€19,800
Current investments
+€15,000
Financing
-€46,759
Debts after one year
-€46,759
Cash 2025
€15,849
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,359,853 | €1,365,868 | +€6,015 | +0.4% |
| Fixed assets | 21/28 | €1,127,531 | €1,145,586 | +€18,056 | +1.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,117,919 | €1,135,975 | +€18,056 | +1.6% |
| Land and buildings | 22 | €1,117,919 | €1,117,466 | -€453 | 0.0% |
| Furniture and vehicles | 24 | €0 | €18,509 | +€18,509 | |
| Financial fixed assets | 28 | €9,612 | €9,612 | = | 0.0% |
| Current assets | 29/58 | €232,323 | €220,282 | -€12,041 | -5.2% |
| Stocks and contracts in progress | 3 | €19,468 | €18,446 | -€1,023 | -5.3% |
| Stocks | 30/36 | €19,468 | €18,446 | -€1,023 | -5.3% |
| Amounts receivable within one year | 40/41 | €180,111 | €175,936 | -€4,175 | -2.3% |
| Trade receivables | 40 | €180,111 | €175,936 | -€4,175 | -2.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €15,000 | - | -€15,000 | |
| Cash at bank and in hand | 54/58 | €7,960 | €15,849 | +€7,888 | +99.1% |
| Deferred charges and accrued income | 490/1 | €9,783 | €10,051 | +€269 | +2.7% |
| Total equity and liabilities | 10/49 | €1,359,853 | €1,365,868 | +€6,015 | +0.4% |
| Equity | 10/15 | €264,260 | €308,106 | +€43,847 | +16.6% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €232,543 | €276,383 | +€43,840 | +18.9% |
| Distributable reserves | 133 | €232,543 | €276,383 | +€43,840 | +18.9% |
| Profit (loss) carried forward | 14 | €716 | €723 | +€7 | +1.0% |
| Amounts payable | 17/49 | €1,095,594 | €1,057,762 | -€37,832 | -3.5% |
| Amounts payable after more than one year | 17 | €882,911 | €836,152 | -€46,759 | -5.3% |
| Financial debts | 170/4 | €801,778 | €754,778 | -€47,000 | -5.9% |
| Other amounts payable | 178/9 | €81,133 | €81,374 | +€241 | +0.3% |
| Amounts payable within one year | 42/48 | €212,640 | €221,568 | +€8,927 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €75,078 | €75,078 | = | 0.0% |
| Trade debts | 44 | €129,954 | €126,393 | -€3,561 | -2.7% |
| Suppliers | 440/4 | €129,954 | €126,393 | -€3,561 | -2.7% |
| Taxes, remuneration and social security | 45 | €7,608 | €20,097 | +€12,488 | +164% |
| Taxes | 450/3 | €7,608 | €18,558 | +€10,949 | +144% |
| Remuneration and social security | 454/9 | - | €1,539 | +€1,539 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €42 | €42 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €453 | €1,744 | +€1,291 | +285% |
| Other operating charges | 640/8 | €3,778 | €3,899 | +€121 | +3.2% |
| Gross operating margin | 9900 | €111,998 | €111,438 | -€560 | -0.5% |
| Operating profit (loss) | 9901 | €107,766 | €105,794 | -€1,972 | -1.8% |
| Financial income | 75/76B | €234 | €96 | -€137 | -58.8% |
| Recurring financial income | 75 | €234 | €96 | -€137 | -58.8% |
| Financial charges | 65/66B | €48,575 | €40,562 | -€8,012 | -16.5% |
| Recurring financial charges | 65 | €48,575 | €40,562 | -€8,012 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €59,425 | €65,328 | +€5,903 | +9.9% |
| Income taxes | 67/77 | €19,534 | €21,481 | +€1,948 | +10.0% |
| Profit (loss) for the period | 9904 | €39,892 | €43,847 | +€3,955 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,892 | €43,847 | +€3,955 | +9.9% |
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 15 October 2026 via checked.be.