La Petite V: 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 V
Largest movements
- Stocks and contracts +€243,091
up €243,091 (+87.0%), from €279,462 to €522,553
- Receivables within one year +€26,287
up €26,287 (+92.8%), from €28,341 to €54,628
of which Other amounts receivable: +€16,660
- Cash -€23,523
down €23,523 (-45.8%), from €51,363 to €27,840
mainly Stocks and contracts (-€243,091) and Receivables within one year (-€26,287)
- Debts after one year +€275,800
up €275,800 (+63.8%), from €432,000 to €707,800
- Profit (loss) carried forward -€20,329
down €20,329 (-184%), from -€11,061 to -€31,390
- Gross operating margin +€40,398
up €40,398, from -€459 to €39,939
- Staff costs +€35,445
up €35,445 (+634%), from €5,592 to €41,037
- Depreciation +€13,183
up €13,183 (+353%), from €3,736 to €16,919
- Financial charges +€2,308
up €2,308 (+128%), from €1,805 to €4,113
- Other operating charges -€1,763
down €1,763 (-74.3%), from €2,373 to €610
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 | €468,061 | €723,017 | +€254,956 | +54.5% |
| Fixed assets | 21/28 | €108,895 | €114,996 | +€6,101 | +5.6% |
| Intangible fixed assets | 21 | €42,697 | €39,582 | -€3,115 | -7.3% |
| Tangible fixed assets | 22/27 | €57,198 | €61,414 | +€4,216 | +7.4% |
| Furniture and vehicles | 24 | €57,198 | €61,414 | +€4,216 | +7.4% |
| Financial fixed assets | 28 | €9,000 | €14,000 | +€5,000 | +55.6% |
| Current assets | 29/58 | €359,166 | €608,021 | +€248,855 | +69.3% |
| Stocks and contracts in progress | 3 | €279,462 | €522,553 | +€243,091 | +87.0% |
| Stocks | 30/36 | €279,462 | €522,553 | +€243,091 | +87.0% |
| Amounts receivable within one year | 40/41 | €28,341 | €54,628 | +€26,287 | +92.8% |
| Trade receivables | 40 | €26,046 | €35,674 | +€9,628 | +37.0% |
| Other amounts receivable | 41 | €2,295 | €18,954 | +€16,660 | +726% |
| Cash at bank and in hand | 54/58 | €51,363 | €27,840 | -€23,523 | -45.8% |
| Deferred charges and accrued income | 490/1 | - | €3,000 | +€3,000 | |
| Total equity and liabilities | 10/49 | €468,061 | €723,017 | +€254,956 | +54.5% |
| Equity | 10/15 | €12,577 | -€7,753 | -€20,329 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,037 | €5,037 | = | 0.0% |
| Distributable reserves | 133 | €5,037 | €5,037 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,061 | -€31,390 | -€20,329 | -184% |
| Amounts payable | 17/49 | €455,485 | €730,770 | +€275,285 | +60.4% |
| Amounts payable after more than one year | 17 | €432,000 | €707,800 | +€275,800 | +63.8% |
| Financial debts | 170/4 | €432,000 | €707,800 | +€275,800 | +63.8% |
| Amounts payable within one year | 42/48 | €23,485 | €21,731 | -€1,754 | -7.5% |
| Trade debts | 44 | €21,164 | €15,062 | -€6,103 | -28.8% |
| Suppliers | 440/4 | €21,164 | €15,062 | -€6,103 | -28.8% |
| Taxes, remuneration and social security | 45 | €2,016 | €5,743 | +€3,727 | +185% |
| Taxes | 450/3 | - | €728 | +€728 | |
| Remuneration and social security | 454/9 | €2,016 | €5,015 | +€2,999 | +149% |
| Other amounts payable | 47/48 | €304 | €926 | +€622 | +204% |
| Accrued charges and deferred income | 492/3 | - | €1,239 | +€1,239 | |
| Remuneration, social security and pensions | 62 | €5,592 | €41,037 | +€35,445 | +634% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,736 | €16,919 | +€13,183 | +353% |
| Other operating charges | 640/8 | €2,373 | €610 | -€1,763 | -74.3% |
| Gross operating margin | 9900 | -€459 | €39,939 | +€40,398 | |
| Operating profit (loss) | 9901 | -€12,160 | -€18,626 | -€6,467 | -53.2% |
| Financial income | 75/76B | €2,904 | €2,410 | -€494 | -17.0% |
| Recurring financial income | 75 | €2,904 | €2,410 | -€494 | -17.0% |
| Financial charges | 65/66B | €1,805 | €4,113 | +€2,308 | +128% |
| Recurring financial charges | 65 | €1,805 | €4,113 | +€2,308 | +128% |
| Profit (loss) for the period before taxes | 9903 | -€11,061 | -€20,329 | -€9,269 | -83.8% |
| Profit (loss) for the period | 9904 | -€11,061 | -€20,329 | -€9,269 | -83.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,061 | -€20,329 | -€9,269 | -83.8% |
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 25 October 2026 via checked.be.