PETALE & PISTIL: what changed
PETALE & PISTIL
Largest movements
- Cash +€34,536
up €34,536 (+45.3%), from €76,180 to €110,716
mainly Receivables within one year (+€18,413) and Net result for the year (+€17,083)
- Receivables within one year -€18,413
down €18,413 (-37.0%), from €49,806 to €31,393
of which Trade receivables: -€14,757
- Tangible fixed assets -€4,488
down €4,488 (-43.4%), from €10,330 to €5,842
of which Furniture and vehicles: -€3,561
- Deferred charges and accrued income -€2,020
no longer reported in 2025 (was €2,020)
- Profit (loss) carried forward +€17,083
up €17,083 (+19.3%), from €88,561 to €105,644
- Accrued charges and deferred income -€3,951
down €3,951 (-99.9%), from €3,955 to €4
- Trade debts -€3,435
down €3,435 (-43.3%), from €7,929 to €4,494
- Purchases and services +€144,747
new in 2025: €144,747
- Staff costs +€8,227
up €8,227 (+147%), from €5,596 to €13,822
- Taxes -€3,985
down €3,985 (-39.4%), from €10,124 to €6,139
- Other operating charges -€1,134
down €1,134 (-76.0%), from €1,491 to €358
- Gross operating margin +€642
up €642 (+1.5%), from €41,615 to €42,257
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 | €146,972 | €157,365 | +€10,393 | +7.1% |
| Fixed assets | 21/28 | €11,585 | €7,097 | -€4,488 | -38.7% |
| Tangible fixed assets | 22/27 | €10,330 | €5,842 | -€4,488 | -43.4% |
| Plant, machinery and equipment | 23 | €1,315 | €789 | -€526 | -40.0% |
| Furniture and vehicles | 24 | €8,071 | €4,510 | -€3,561 | -44.1% |
| Other tangible fixed assets | 26 | €944 | €544 | -€400 | -42.4% |
| Financial fixed assets | 28 | €1,255 | €1,255 | = | 0.0% |
| Current assets | 29/58 | €135,387 | €150,268 | +€14,880 | +11.0% |
| Stocks and contracts in progress | 3 | €4,986 | €5,764 | +€778 | +15.6% |
| Stocks | 30/36 | €4,986 | €5,764 | +€778 | +15.6% |
| Amounts receivable within one year | 40/41 | €49,806 | €31,393 | -€18,413 | -37.0% |
| Trade receivables | 40 | €21,373 | €6,616 | -€14,757 | -69.0% |
| Other amounts receivable | 41 | €28,433 | €24,777 | -€3,656 | -12.9% |
| Current investments | 50/53 | €2,394 | €2,394 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €76,180 | €110,716 | +€34,536 | +45.3% |
| Deferred charges and accrued income | 490/1 | €2,020 | - | -€2,020 | |
| Total equity and liabilities | 10/49 | €146,972 | €157,365 | +€10,393 | +7.1% |
| Equity | 10/15 | €115,187 | €132,270 | +€17,083 | +14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,027 | €8,027 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,167 | €6,167 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,561 | €105,644 | +€17,083 | +19.3% |
| Amounts payable | 17/49 | €31,785 | €25,094 | -€6,691 | -21.0% |
| Amounts payable within one year | 42/48 | €27,830 | €25,090 | -€2,740 | -9.8% |
| Trade debts | 44 | €7,929 | €4,494 | -€3,435 | -43.3% |
| Suppliers | 440/4 | €7,929 | €4,494 | -€3,435 | -43.3% |
| Taxes, remuneration and social security | 45 | €16,975 | €17,491 | +€516 | +3.0% |
| Taxes | 450/3 | €13,040 | €15,268 | +€2,228 | +17.1% |
| Remuneration and social security | 454/9 | €3,935 | €2,223 | -€1,712 | -43.5% |
| Other amounts payable | 47/48 | €2,927 | €3,106 | +€179 | +6.1% |
| Accrued charges and deferred income | 492/3 | €3,955 | €4 | -€3,951 | -99.9% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €144,747 | +€144,747 | |
| Remuneration, social security and pensions | 62 | €5,596 | €13,822 | +€8,227 | +147% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,728 | €4,488 | -€240 | -5.1% |
| Other operating charges | 640/8 | €1,491 | €358 | -€1,134 | -76.0% |
| Gross operating margin | 9900 | €41,615 | €42,257 | +€642 | +1.5% |
| Operating profit (loss) | 9901 | €29,800 | €23,589 | -€6,211 | -20.8% |
| Financial income | 75/76B | €1,303 | €1,159 | -€144 | -11.1% |
| Recurring financial income | 75 | €1,303 | €1,159 | -€144 | -11.1% |
| Financial charges | 65/66B | €1,171 | €1,526 | +€354 | +30.2% |
| Recurring financial charges | 65 | €1,171 | €1,526 | +€354 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | €29,932 | €23,222 | -€6,710 | -22.4% |
| Income taxes | 67/77 | €10,124 | €6,139 | -€3,985 | -39.4% |
| Profit (loss) for the period | 9904 | €19,808 | €17,083 | -€2,725 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,808 | €17,083 | -€2,725 | -13.8% |
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 8 November 2026 via checked.be.