LE PETIT MARCHE: 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.
LE PETIT MARCHE
Largest movements
- Receivables within one year -€9,080
down €9,080 (-3.7%), from €245,600 to €236,520
of which Other amounts receivable: -€44,030
- Stocks and contracts +€8,264
up €8,264 (+19.4%), from €42,659 to €50,923
- Cash +€4,632
up €4,632 (+13.0%), from €35,572 to €40,205
mainly Net result for the year (+€30,673) and Depreciation (+€19,775)
- Profit (loss) carried forward +€30,673
up €30,673 (+33.0%), from €92,820 to €123,492
- Trade debts -€24,608
down €24,608 (-36.3%), from €67,836 to €43,227
- Debts after one year -€14,835
down €14,835 (-29.9%), from €49,688 to €34,853
- Tax, wage and social debts +€6,571
up €6,571 (+99.3%), from €6,620 to €13,191
of which Remuneration and social security: +€5,158
- Gross operating margin +€85,331
up €85,331 (+1,146%), from €7,448 to €92,779
- Staff costs +€22,796
up €22,796 (+146%), from €15,588 to €38,384
- Write-downs -€14,596
no longer reported in 2025 (was €14,596)
- Depreciation +€13,546
up €13,546 (+217%), from €6,229 to €19,775
- Other operating charges -€2,708
down €2,708 (-53.8%), from €5,030 to €2,322
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 | €418,675 | €420,871 | +€2,196 | +0.5% |
| Fixed assets | 21/28 | €79,402 | €78,167 | -€1,235 | -1.6% |
| Tangible fixed assets | 22/27 | €78,297 | €78,142 | -€155 | -0.2% |
| Land and buildings | 22 | €39,633 | €38,003 | -€1,630 | -4.1% |
| Plant, machinery and equipment | 23 | €1,288 | €4,824 | +€3,536 | +274% |
| Furniture and vehicles | 24 | €37,376 | €35,315 | -€2,061 | -5.5% |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | €1,105 | €25 | -€1,080 | -97.7% |
| Current assets | 29/58 | €339,273 | €342,704 | +€3,432 | +1.0% |
| Stocks and contracts in progress | 3 | €42,659 | €50,923 | +€8,264 | +19.4% |
| Stocks | 30/36 | €42,659 | €50,923 | +€8,264 | +19.4% |
| Amounts receivable within one year | 40/41 | €245,600 | €236,520 | -€9,080 | -3.7% |
| Trade receivables | 40 | €153,974 | €188,924 | +€34,950 | +22.7% |
| Other amounts receivable | 41 | €91,626 | €47,596 | -€44,030 | -48.1% |
| Cash at bank and in hand | 54/58 | €35,572 | €40,205 | +€4,632 | +13.0% |
| Deferred charges and accrued income | 490/1 | €15,441 | €15,057 | -€384 | -2.5% |
| Total equity and liabilities | 10/49 | €418,675 | €420,871 | +€2,196 | +0.5% |
| Equity | 10/15 | €280,271 | €310,943 | +€30,673 | +10.9% |
| Contributions | 10/11 | €14,592 | €14,592 | = | 0.0% |
| Reserves | 13 | €172,859 | €172,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €171,000 | €171,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,820 | €123,492 | +€30,673 | +33.0% |
| Amounts payable | 17/49 | €138,404 | €109,928 | -€28,476 | -20.6% |
| Amounts payable after more than one year | 17 | €49,688 | €34,853 | -€14,835 | -29.9% |
| Financial debts | 170/4 | €49,688 | €34,853 | -€14,835 | -29.9% |
| Amounts payable within one year | 42/48 | €88,716 | €75,075 | -€13,641 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €14,261 | €14,835 | +€574 | +4.0% |
| Trade debts | 44 | €67,836 | €43,227 | -€24,608 | -36.3% |
| Suppliers | 440/4 | €67,836 | €43,227 | -€24,608 | -36.3% |
| Taxes, remuneration and social security | 45 | €6,620 | €13,191 | +€6,571 | +99.3% |
| Taxes | 450/3 | €2,706 | €4,119 | +€1,413 | +52.2% |
| Remuneration and social security | 454/9 | €3,914 | €9,072 | +€5,158 | +132% |
| Other amounts payable | 47/48 | €0 | €3,822 | +€3,822 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €15,588 | €38,384 | +€22,796 | +146% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,229 | €19,775 | +€13,546 | +217% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,596 | - | -€14,596 | |
| Other operating charges | 640/8 | €5,030 | €2,322 | -€2,708 | -53.8% |
| Non-recurring operating charges | 66A | €302 | €910 | +€608 | +201% |
| Gross operating margin | 9900 | €7,448 | €92,779 | +€85,331 | +1,146% |
| Operating profit (loss) | 9901 | -€34,296 | €31,388 | +€65,684 | |
| Financial income | 75/76B | €95 | €523 | +€428 | +450% |
| Recurring financial income | 75 | €95 | €523 | +€428 | +450% |
| Financial charges | 65/66B | €1,933 | €2,691 | +€757 | +39.2% |
| Recurring financial charges | 65 | €1,933 | €2,691 | +€757 | +39.2% |
| Profit (loss) for the period before taxes | 9903 | -€36,134 | €29,220 | +€65,355 | |
| Income taxes | 67/77 | €0 | -€1,452 | -€1,452 | |
| Profit (loss) for the period | 9904 | -€36,134 | €30,673 | +€66,807 | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,134 | €30,673 | +€66,807 |
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.