PETIF: what changed
Two fiscal 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.
PETIF
Largest movements
- Tangible fixed assets -€11,884
down €11,884 (-14.2%), from €83,573 to €71,689
- Receivables within one year +€6,098
up €6,098 (+399.7%), from €1,525 to €7,623
- Profit (loss) carried forward +€16,827
up €16,827 (+19.1%), from -€87,979 to -€71,152
- Other debts -€15,967
down €15,967 (-99.1%), from €16,119 to €152
- Debts after one year -€9,895
down €9,895 (-7.9%), from €125,304 to €115,409
- Tax, wage and social debts +€2,904
up €2,904 (+3038.4%), from €96 to €3,000
- Trade debts -€1,570
down €1,570 (-73.7%), from €2,131 to €560
- Gross operating margin +€21,031
up €21,031 (+169.0%), from €12,444 to €33,475
- Financial charges -€734
down €734 (-19.5%), from €3,772 to €3,038
- Depreciation -€379
down €379 (-3.1%), from €12,263 to €11,884
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.
Cash bridge derived
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 | €85,200 | €79,414 | -€5,786 | -6.8% |
| Fixed assets | 21/28 | €83,573 | €71,689 | -€11,884 | -14.2% |
| Tangible fixed assets | 22/27 | €83,573 | €71,689 | -€11,884 | -14.2% |
| Land and buildings | 22 | €83,573 | €71,689 | -€11,884 | -14.2% |
| Current assets | 29/58 | €1,627 | €7,725 | +€6,098 | +374.8% |
| Amounts receivable within one year | 40/41 | €1,525 | €7,623 | +€6,098 | +399.7% |
| Trade receivables | 40 | €1,525 | €7,623 | +€6,098 | +399.7% |
| Cash at bank and in hand | 54/58 | €102 | €102 | = | 0.0% |
| Total equity and liabilities | 10/49 | €85,200 | €79,414 | -€5,786 | -6.8% |
| Equity | 10/15 | -€69,379 | -€52,552 | +€16,827 | +24.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,979 | -€71,152 | +€16,827 | +19.1% |
| Amounts payable | 17/49 | €154,579 | €131,966 | -€22,613 | -14.6% |
| Amounts payable after more than one year | 17 | €125,304 | €115,409 | -€9,895 | -7.9% |
| Financial debts | 170/4 | €125,304 | €115,409 | -€9,895 | -7.9% |
| Amounts payable within one year | 42/48 | €29,275 | €16,557 | -€12,717 | -43.4% |
| Current portion of amounts payable after more than one year | 42 | €9,336 | €9,895 | +€559 | +6.0% |
| Financial debts | 43 | €1,594 | €2,949 | +€1,356 | +85.1% |
| Credit institutions | 430/8 | €1,594 | €2,949 | +€1,356 | +85.1% |
| Trade debts | 44 | €2,131 | €560 | -€1,570 | -73.7% |
| Suppliers | 440/4 | €2,131 | €560 | -€1,570 | -73.7% |
| Taxes, remuneration and social security | 45 | €96 | €3,000 | +€2,904 | +3038.4% |
| Taxes | 450/3 | €96 | €3,000 | +€2,904 | +3038.4% |
| Other amounts payable | 47/48 | €16,119 | €152 | -€15,967 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,263 | €11,884 | -€379 | -3.1% |
| Other operating charges | 640/8 | €2,036 | €1,726 | -€310 | -15.2% |
| Gross operating margin | 9900 | €12,444 | €33,475 | +€21,031 | +169.0% |
| Operating profit (loss) | 9901 | -€1,855 | €19,865 | +€21,720 | |
| Financial charges | 65/66B | €3,772 | €3,038 | -€734 | -19.5% |
| Recurring financial charges | 65 | €3,772 | €3,038 | -€734 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,627 | €16,827 | +€22,454 | |
| Profit (loss) for the period | 9904 | -€5,627 | €16,827 | +€22,454 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,627 | €16,827 | +€22,454 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.