LA PETITE PIERRE: 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.
LA PETITE PIERRE
Largest movements
- Cash +€16,135
up €16,135 (+74.0%), from €21,797 to €37,932
mainly Net result for the year (+€10,820) and Tax, wage and social debts (+€4,240)
- Stocks and contracts +€2,502
new in 2025: €2,502
- Receivables within one year -€1,102
down €1,102 (-92.0%), from €1,198 to €96
of which Other amounts receivable: -€1,085
- Tangible fixed assets -€711
down €711 (-11.9%), from €5,977 to €5,267
- Profit (loss) carried forward +€10,820
up €10,820 (+242%), from €4,479 to €15,299
- Tax, wage and social debts +€4,240
up €4,240 (+66.0%), from €6,420 to €10,660
of which Taxes: +€6,100
- Trade debts +€2,736
new in 2025: €2,736
- Other debts -€513
down €513 (-20.0%), from €2,568 to €2,054
- Gross operating margin +€8,607
up €8,607 (+20.4%), from €42,110 to €50,717
- Staff costs +€3,571
up €3,571 (+13.5%), from €26,422 to €29,992
- Taxes +€1,264
up €1,264 (+72.2%), from €1,749 to €3,013
- Other operating charges +€1,122
up €1,122 (+131%), from €858 to €1,980
- Financial charges +€853
up €853 (+37.3%), from €2,287 to €3,141
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 | €29,467 | €46,750 | +€17,283 | +58.7% |
| Fixed assets | 21/28 | €6,334 | €5,624 | -€711 | -11.2% |
| Tangible fixed assets | 22/27 | €5,977 | €5,267 | -€711 | -11.9% |
| Furniture and vehicles | 24 | €5,977 | €5,267 | -€711 | -11.9% |
| Financial fixed assets | 28 | €357 | €357 | = | 0.0% |
| Current assets | 29/58 | €23,133 | €41,126 | +€17,994 | +77.8% |
| Stocks and contracts in progress | 3 | - | €2,502 | +€2,502 | |
| Stocks | 30/36 | - | €2,502 | +€2,502 | |
| Amounts receivable within one year | 40/41 | €1,198 | €96 | -€1,102 | -92.0% |
| Trade receivables | 40 | €113 | €96 | -€17 | -15.0% |
| Other amounts receivable | 41 | €1,085 | - | -€1,085 | |
| Cash at bank and in hand | 54/58 | €21,797 | €37,932 | +€16,135 | +74.0% |
| Deferred charges and accrued income | 490/1 | €138 | €596 | +€458 | +332% |
| Total equity and liabilities | 10/49 | €29,467 | €46,750 | +€17,283 | +58.7% |
| Equity | 10/15 | €20,479 | €31,299 | +€10,820 | +52.8% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,479 | €15,299 | +€10,820 | +242% |
| Amounts payable | 17/49 | €8,988 | €15,451 | +€6,463 | +71.9% |
| Amounts payable within one year | 42/48 | €8,988 | €15,451 | +€6,463 | +71.9% |
| Trade debts | 44 | - | €2,736 | +€2,736 | |
| Suppliers | 440/4 | - | €2,736 | +€2,736 | |
| Taxes, remuneration and social security | 45 | €6,420 | €10,660 | +€4,240 | +66.0% |
| Taxes | 450/3 | €4,548 | €10,649 | +€6,100 | +134% |
| Remuneration and social security | 454/9 | €1,872 | €12 | -€1,860 | -99.4% |
| Other amounts payable | 47/48 | €2,568 | €2,054 | -€513 | -20.0% |
| Remuneration, social security and pensions | 62 | €26,422 | €29,992 | +€3,571 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,765 | €1,884 | +€119 | +6.7% |
| Other operating charges | 640/8 | €858 | €1,980 | +€1,122 | +131% |
| Gross operating margin | 9900 | €42,110 | €50,717 | +€8,607 | +20.4% |
| Operating profit (loss) | 9901 | €13,065 | €16,861 | +€3,796 | +29.1% |
| Financial income | 75/76B | €3 | €114 | +€110 | +3,268% |
| Recurring financial income | 75 | €3 | €114 | +€110 | +3,268% |
| Financial charges | 65/66B | €2,287 | €3,141 | +€853 | +37.3% |
| Recurring financial charges | 65 | €2,287 | €3,141 | +€853 | +37.3% |
| Profit (loss) for the period before taxes | 9903 | €10,781 | €13,834 | +€3,053 | +28.3% |
| Income taxes | 67/77 | €1,749 | €3,013 | +€1,264 | +72.2% |
| Profit (loss) for the period | 9904 | €9,032 | €10,820 | +€1,789 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,032 | €10,820 | +€1,789 | +19.8% |
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 29 October 2026 via checked.be.