O. PETIT & CO: 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.
O. PETIT & CO
Largest movements
- Receivables after one year -€180,083
down €180,083 (-35.4%), from €509,232 to €329,150
- Receivables within one year +€32,304
up €32,304 (+17.7%), from €182,051 to €214,356
of which Other amounts receivable: +€32,304
- Tangible fixed assets -€13,565
down €13,565 (-2.6%), from €527,072 to €513,507
of which Land and buildings: -€8,565
- Reserves -€139,826
down €139,826 (-19.0%), from €734,838 to €595,011
- Debts after one year -€32,500
down €32,500 (-7.4%), from €441,459 to €408,959
- Gross operating margin -€13,818
down €13,818 (-12.4%), from €111,497 to €97,679
- Taxes -€2,544
down €2,544 (-9.0%), from €28,138 to €25,594
- Other operating charges -€2,296
down €2,296 (-35.8%), from €6,417 to €4,120
- Financial charges -€1,603
down €1,603 (-14.6%), from €10,970 to €9,367
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 | €1,319,355 | €1,146,383 | -€172,972 | -13.1% |
| Fixed assets | 21/28 | €610,406 | €596,841 | -€13,565 | -2.2% |
| Tangible fixed assets | 22/27 | €527,072 | €513,507 | -€13,565 | -2.6% |
| Land and buildings | 22 | €511,045 | €502,480 | -€8,565 | -1.7% |
| Furniture and vehicles | 24 | €16,027 | €11,027 | -€5,000 | -31.2% |
| Financial fixed assets | 28 | €83,333 | €83,333 | = | 0.0% |
| Current assets | 29/58 | €708,949 | €549,543 | -€159,407 | -22.5% |
| Amounts receivable after more than one year | 29 | €509,232 | €329,150 | -€180,083 | -35.4% |
| Other amounts receivable | 291 | €509,232 | €329,150 | -€180,083 | -35.4% |
| Amounts receivable within one year | 40/41 | €182,051 | €214,356 | +€32,304 | +17.7% |
| Trade receivables | 40 | €9,748 | €9,748 | = | 0.0% |
| Other amounts receivable | 41 | €172,304 | €204,608 | +€32,304 | +18.7% |
| Cash at bank and in hand | 54/58 | €16,966 | €5,729 | -€11,237 | -66.2% |
| Deferred charges and accrued income | 490/1 | €700 | €309 | -€391 | -55.9% |
| Total equity and liabilities | 10/49 | €1,319,355 | €1,146,383 | -€172,972 | -13.1% |
| Equity | 10/15 | €797,338 | €657,511 | -€139,826 | -17.5% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €734,838 | €595,011 | -€139,826 | -19.0% |
| Distributable reserves | 133 | €734,838 | €595,011 | -€139,826 | -19.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €522,017 | €488,872 | -€33,145 | -6.3% |
| Amounts payable after more than one year | 17 | €441,459 | €408,959 | -€32,500 | -7.4% |
| Financial debts | 170/4 | €441,459 | €408,959 | -€32,500 | -7.4% |
| Amounts payable within one year | 42/48 | €80,399 | €75,069 | -€5,329 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €32,500 | €32,500 | = | 0.0% |
| Financial debts | 43 | €8,870 | €8,077 | -€792 | -8.9% |
| Credit institutions | 430/8 | €8,870 | €8,077 | -€792 | -8.9% |
| Trade debts | 44 | €19,545 | €16,944 | -€2,602 | -13.3% |
| Suppliers | 440/4 | €19,545 | €16,944 | -€2,602 | -13.3% |
| Taxes, remuneration and social security | 45 | €14,483 | €12,548 | -€1,935 | -13.4% |
| Taxes | 450/3 | €14,483 | €12,548 | -€1,935 | -13.4% |
| Other amounts payable | 47/48 | €5,000 | €5,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €160 | €4,844 | +€4,684 | +2,928% |
| Non-recurring operating income | 76A | €10,000 | €0 | -€10,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,565 | €13,565 | = | 0.0% |
| Other operating charges | 640/8 | €6,417 | €4,120 | -€2,296 | -35.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €111,497 | €97,679 | -€13,818 | -12.4% |
| Operating profit (loss) | 9901 | €91,516 | €79,994 | -€11,522 | -12.6% |
| Financial income | 75/76B | €16,935 | €17,936 | +€1,001 | +5.9% |
| Recurring financial income | 75 | €16,935 | €17,936 | +€1,001 | +5.9% |
| Financial charges | 65/66B | €10,970 | €9,367 | -€1,603 | -14.6% |
| Recurring financial charges | 65 | €10,970 | €9,367 | -€1,603 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €97,481 | €88,563 | -€8,918 | -9.1% |
| Income taxes | 67/77 | €28,138 | €25,594 | -€2,544 | -9.0% |
| Profit (loss) for the period | 9904 | €69,343 | €62,969 | -€6,374 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €69,343 | €62,969 | -€6,374 | -9.2% |
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 22 October 2026 via checked.be.