LE PETIT VERGER: 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 VERGER
Largest movements
- Tangible fixed assets -€26,645
down €26,645 (-5.5%), from €483,407 to €456,763
of which Land and buildings: -€26,262
- Cash -€6,126
down €6,126 (-88.8%), from €6,902 to €776
mainly Net result for the year (-€34,683) and Deferred charges and accrued income (-€1,425)
- Profit (loss) carried forward -€34,683
down €34,683 (-8.7%), from -€397,569 to -€432,252
- Gross operating margin +€19,799
up €19,799 (+97.7%), from -€20,258 to -€459
- Financial charges -€1,358
down €1,358 (-22.2%), from €6,117 to €4,759
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 | €499,865 | €464,613 | -€35,252 | -7.1% |
| Fixed assets | 21/28 | €484,222 | €457,578 | -€26,645 | -5.5% |
| Tangible fixed assets | 22/27 | €483,407 | €456,763 | -€26,645 | -5.5% |
| Land and buildings | 22 | €482,743 | €456,480 | -€26,262 | -5.4% |
| Plant, machinery and equipment | 23 | €665 | €282 | -€382 | -57.5% |
| Financial fixed assets | 28 | €815 | €815 | = | 0.0% |
| Current assets | 29/58 | €15,643 | €7,035 | -€8,608 | -55.0% |
| Amounts receivable within one year | 40/41 | €8,741 | €4,834 | -€3,907 | -44.7% |
| Trade receivables | 40 | €4,500 | €4,796 | +€296 | +6.6% |
| Other amounts receivable | 41 | €4,241 | €38 | -€4,203 | -99.1% |
| Cash at bank and in hand | 54/58 | €6,902 | €776 | -€6,126 | -88.8% |
| Deferred charges and accrued income | 490/1 | - | €1,425 | +€1,425 | |
| Total equity and liabilities | 10/49 | €499,865 | €464,613 | -€35,252 | -7.1% |
| Equity | 10/15 | -€378,969 | -€413,652 | -€34,683 | -9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€397,569 | -€432,252 | -€34,683 | -8.7% |
| Amounts payable | 17/49 | €878,834 | €878,264 | -€569 | -0.1% |
| Amounts payable after more than one year | 17 | €840,505 | €840,532 | +€27 | 0.0% |
| Financial debts | 170/4 | €194,876 | €159,583 | -€35,293 | -18.1% |
| Other amounts payable | 178/9 | €645,629 | €680,949 | +€35,320 | +5.5% |
| Amounts payable within one year | 42/48 | €38,328 | €37,143 | -€1,186 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €36,410 | €35,717 | -€693 | -1.9% |
| Trade debts | 44 | €1,337 | €1,425 | +€89 | +6.6% |
| Suppliers | 440/4 | €1,337 | €1,425 | +€89 | +6.6% |
| Taxes, remuneration and social security | 45 | €581 | - | -€581 | |
| Taxes | 450/3 | €581 | - | -€581 | |
| Accrued charges and deferred income | 492/3 | - | €589 | +€589 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,645 | €26,645 | = | 0.0% |
| Other operating charges | 640/8 | €2,990 | €2,821 | -€169 | -5.6% |
| Gross operating margin | 9900 | -€20,258 | -€459 | +€19,799 | +97.7% |
| Operating profit (loss) | 9901 | -€49,892 | -€29,924 | +€19,968 | +40.0% |
| Financial charges | 65/66B | €6,117 | €4,759 | -€1,358 | -22.2% |
| Recurring financial charges | 65 | €6,117 | €4,759 | -€1,358 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | -€56,008 | -€34,683 | +€21,325 | +38.1% |
| Profit (loss) for the period | 9904 | -€56,008 | -€34,683 | +€21,325 | +38.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,008 | -€34,683 | +€21,325 | +38.1% |
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 30 October 2026 via checked.be.