PETI CONSTRUCT: 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.
PETI CONSTRUCT
Largest movements
- Deferred charges and accrued income -€24,081
no longer reported in 2024 (was €24,081)
- Receivables within one year +€12,709
up €12,709 (+17.6%), from €72,062 to €84,772
of which Trade receivables: +€7,470
- Tangible fixed assets +€10,314
up €10,314 (+1,085%), from €951 to €11,265
of which Furniture and vehicles: +€10,134
- Current investments +€7,775
up €7,775 (+393%), from €1,977 to €9,752
- Profit (loss) carried forward +€8,886
up €8,886 (+11.0%), from €80,728 to €89,613
- Other debts -€5,403
down €5,403 (-67.0%), from €8,058 to €2,656
- Tax, wage and social debts +€3,235
up €3,235 (+252%), from €1,285 to €4,520
- Gross operating margin +€12,425
up €12,425 (+178%), from €6,995 to €19,421
- Depreciation +€5,185
up €5,185 (+589%), from €881 to €6,066
- Taxes +€1,949
up €1,949 (+152%), from €1,285 to €3,235
- Financial charges +€207
new in 2024: €207
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,271 | €105,989 | +€6,718 | +6.8% |
| Fixed assets | 21/28 | €1,151 | €11,465 | +€10,314 | +896% |
| Tangible fixed assets | 22/27 | €951 | €11,265 | +€10,314 | +1,085% |
| Plant, machinery and equipment | 23 | - | €180 | +€180 | |
| Furniture and vehicles | 24 | €951 | €11,085 | +€10,134 | +1,066% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €98,120 | €94,524 | -€3,596 | -3.7% |
| Amounts receivable within one year | 40/41 | €72,062 | €84,772 | +€12,709 | +17.6% |
| Trade receivables | 40 | €72,062 | €79,532 | +€7,470 | +10.4% |
| Other amounts receivable | 41 | - | €5,239 | +€5,239 | |
| Current investments | 50/53 | €1,977 | €9,752 | +€7,775 | +393% |
| Deferred charges and accrued income | 490/1 | €24,081 | - | -€24,081 | |
| Total equity and liabilities | 10/49 | €99,271 | €105,989 | +€6,718 | +6.8% |
| Equity | 10/15 | €89,928 | €98,813 | +€8,886 | +9.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,728 | €89,613 | +€8,886 | +11.0% |
| Amounts payable | 17/49 | €9,343 | €7,175 | -€2,168 | -23.2% |
| Amounts payable within one year | 42/48 | €9,343 | €7,175 | -€2,168 | -23.2% |
| Taxes, remuneration and social security | 45 | €1,285 | €4,520 | +€3,235 | +252% |
| Taxes | 450/3 | €1,285 | €4,520 | +€3,235 | +252% |
| Other amounts payable | 47/48 | €8,058 | €2,656 | -€5,403 | -67.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €881 | €6,066 | +€5,185 | +589% |
| Other operating charges | 640/8 | €973 | €1,027 | +€54 | +5.5% |
| Gross operating margin | 9900 | €6,995 | €19,421 | +€12,425 | +178% |
| Operating profit (loss) | 9901 | €5,141 | €12,327 | +€7,186 | +140% |
| Financial charges | 65/66B | - | €207 | +€207 | |
| Recurring financial charges | 65 | - | €207 | +€207 | |
| Profit (loss) for the period before taxes | 9903 | €5,141 | €12,120 | +€6,979 | +136% |
| Income taxes | 67/77 | €1,285 | €3,235 | +€1,949 | +152% |
| Profit (loss) for the period | 9904 | €3,856 | €8,886 | +€5,029 | +130% |
| Profit (loss) for the period to be appropriated | 9905 | €3,856 | €8,886 | +€5,029 | +130% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.