LE PETIT COMMIS: what changed
LE PETIT COMMIS
Largest movements
- Receivables within one year +€180,616
up €180,616 (+294%), from €61,390 to €242,007
of which Trade receivables: +€132,443
- Cash -€15,720
down €15,720 (-49.2%), from €31,945 to €16,226
mainly Receivables within one year (-€180,616) and Tax, wage and social debts (-€18,328)
- Tangible fixed assets -€3,396
down €3,396 (-41.9%), from €8,096 to €4,700
of which Furniture and vehicles: -€2,933
- Intangible fixed assets +€2,796
new in 2025: €2,796
- Trade debts +€172,579
up €172,579 (+720%), from €23,960 to €196,539
- Tax, wage and social debts -€18,328
down €18,328 (-43.6%), from €42,049 to €23,721
- Profit (loss) carried forward +€10,045
up €10,045 (+21.9%), from €45,935 to €55,980
- Gross operating margin -€5,511
down €5,511 (-21.8%), from €25,287 to €19,777
- Other operating charges -€2,532
down €2,532 (-89.8%), from €2,820 to €288
- Taxes -€1,421
down €1,421 (-18.2%), from €7,800 to €6,379
- Financial income +€1,062
new in 2025: €1,062
- Financial charges +€445
up €445 (+191%), from €232 to €677
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,944 | €278,240 | +€164,296 | +144% |
| Fixed assets | 21/28 | €18,096 | €17,496 | -€600 | -3.3% |
| Intangible fixed assets | 21 | - | €2,796 | +€2,796 | |
| Tangible fixed assets | 22/27 | €8,096 | €4,700 | -€3,396 | -41.9% |
| Plant, machinery and equipment | 23 | €1,172 | €709 | -€463 | -39.5% |
| Furniture and vehicles | 24 | €6,924 | €3,991 | -€2,933 | -42.4% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €95,848 | €260,744 | +€164,896 | +172% |
| Amounts receivable within one year | 40/41 | €61,390 | €242,007 | +€180,616 | +294% |
| Trade receivables | 40 | €3,129 | €135,572 | +€132,443 | +4,233% |
| Other amounts receivable | 41 | €58,261 | €106,434 | +€48,173 | +82.7% |
| Cash at bank and in hand | 54/58 | €31,945 | €16,226 | -€15,720 | -49.2% |
| Deferred charges and accrued income | 490/1 | €2,512 | €2,512 | = | 0.0% |
| Total equity and liabilities | 10/49 | €113,944 | €278,240 | +€164,296 | +144% |
| Equity | 10/15 | €47,935 | €57,980 | +€10,045 | +21.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,935 | €55,980 | +€10,045 | +21.9% |
| Amounts payable | 17/49 | €66,009 | €220,260 | +€154,251 | +234% |
| Amounts payable within one year | 42/48 | €66,009 | €220,260 | +€154,251 | +234% |
| Trade debts | 44 | €23,960 | €196,539 | +€172,579 | +720% |
| Suppliers | 440/4 | €23,960 | €196,539 | +€172,579 | +720% |
| Taxes, remuneration and social security | 45 | €42,049 | €23,721 | -€18,328 | -43.6% |
| Taxes | 450/3 | €42,049 | €23,721 | -€18,328 | -43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,164 | €3,450 | +€286 | +9.0% |
| Other operating charges | 640/8 | €2,820 | €288 | -€2,532 | -89.8% |
| Gross operating margin | 9900 | €25,287 | €19,777 | -€5,511 | -21.8% |
| Operating profit (loss) | 9901 | €19,303 | €16,038 | -€3,264 | -16.9% |
| Financial income | 75/76B | - | €1,062 | +€1,062 | |
| Recurring financial income | 75 | - | €1,062 | +€1,062 | |
| Financial charges | 65/66B | €232 | €677 | +€445 | +191% |
| Recurring financial charges | 65 | €232 | €677 | +€445 | +191% |
| Profit (loss) for the period before taxes | 9903 | €19,071 | €16,424 | -€2,647 | -13.9% |
| Income taxes | 67/77 | €7,800 | €6,379 | -€1,421 | -18.2% |
| Profit (loss) for the period | 9904 | €11,271 | €10,045 | -€1,226 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,271 | €10,045 | -€1,226 | -10.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.