PETINIOT EULALIE: 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.
PETINIOT EULALIE
Largest movements
- Receivables within one year -€7,896
down €7,896 (-86.7%), from €9,103 to €1,207
of which Trade receivables: -€7,902
- Tangible fixed assets -€3,194
down €3,194 (-32.2%), from €9,904 to €6,710
of which Furniture and vehicles: -€2,437
- Cash -€2,024
down €2,024 (-20.8%), from €9,738 to €7,714
mainly Net result for the year (-€12,500) and Current portion of long-term debt (-€3,856)
- Deferred charges and accrued income -€1,161
down €1,161 (-15.6%), from €7,447 to €6,286
- Other debts +€8,633
up €8,633 (+23.1%), from €37,345 to €45,977
- Reserves -€7,155
no longer reported in 2025 (was €7,155)
- Profit (loss) carried forward -€5,345
new in 2025: -€5,345
- Current portion of long-term debt -€3,856
down €3,856 (-88.5%), from €4,356 to €500
- Tax, wage and social debts -€3,276
down €3,276 (-51.3%), from €6,384 to €3,108
- Gross operating margin -€5,483
down €5,483 (-274%), from -€2,000 to -€7,483
- Depreciation +€534
up €534 (+20.1%), from €2,660 to €3,194
- Financial charges +€114
up €114 (+14.9%), from €765 to €879
- Taxes -€81
down €81 (-14.1%), from €574 to €494
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 | €64,539 | €50,552 | -€13,987 | -21.7% |
| Fixed assets | 21/28 | €9,904 | €6,710 | -€3,194 | -32.2% |
| Tangible fixed assets | 22/27 | €9,904 | €6,710 | -€3,194 | -32.2% |
| Furniture and vehicles | 24 | €5,361 | €2,924 | -€2,437 | -45.5% |
| Other tangible fixed assets | 26 | €4,544 | €3,786 | -€757 | -16.7% |
| Current assets | 29/58 | €54,635 | €43,842 | -€10,793 | -19.8% |
| Stocks and contracts in progress | 3 | €28,347 | €28,635 | +€288 | +1.0% |
| Stocks | 30/36 | €28,347 | €28,635 | +€288 | +1.0% |
| Amounts receivable within one year | 40/41 | €9,103 | €1,207 | -€7,896 | -86.7% |
| Trade receivables | 40 | €9,103 | €1,201 | -€7,902 | -86.8% |
| Other amounts receivable | 41 | - | €6 | +€6 | |
| Cash at bank and in hand | 54/58 | €9,738 | €7,714 | -€2,024 | -20.8% |
| Deferred charges and accrued income | 490/1 | €7,447 | €6,286 | -€1,161 | -15.6% |
| Total equity and liabilities | 10/49 | €64,539 | €50,552 | -€13,987 | -21.7% |
| Equity | 10/15 | €11,155 | -€1,345 | -€12,500 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €7,155 | - | -€7,155 | |
| Distributable reserves | 133 | €7,155 | - | -€7,155 | |
| Profit (loss) carried forward | 14 | - | -€5,345 | -€5,345 | |
| Amounts payable | 17/49 | €53,384 | €51,897 | -€1,487 | -2.8% |
| Amounts payable within one year | 42/48 | €53,384 | €51,897 | -€1,487 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €4,356 | €500 | -€3,856 | -88.5% |
| Trade debts | 44 | €5,299 | €2,311 | -€2,988 | -56.4% |
| Suppliers | 440/4 | €5,299 | €2,311 | -€2,988 | -56.4% |
| Taxes, remuneration and social security | 45 | €6,384 | €3,108 | -€3,276 | -51.3% |
| Taxes | 450/3 | €6,384 | €3,108 | -€3,276 | -51.3% |
| Other amounts payable | 47/48 | €37,345 | €45,977 | +€8,633 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,660 | €3,194 | +€534 | +20.1% |
| Other operating charges | 640/8 | €444 | €463 | +€19 | +4.3% |
| Gross operating margin | 9900 | -€2,000 | -€7,483 | -€5,483 | -274% |
| Operating profit (loss) | 9901 | -€5,104 | -€11,141 | -€6,036 | -118% |
| Financial income | 75/76B | €46 | €13 | -€33 | -71.6% |
| Recurring financial income | 75 | €46 | €13 | -€33 | -71.6% |
| Financial charges | 65/66B | €765 | €879 | +€114 | +14.9% |
| Recurring financial charges | 65 | €765 | €879 | +€114 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,823 | -€12,006 | -€6,183 | -106% |
| Income taxes | 67/77 | €574 | €494 | -€81 | -14.1% |
| Profit (loss) for the period | 9904 | -€6,397 | -€12,500 | -€6,103 | -95.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,397 | -€12,500 | -€6,103 | -95.4% |
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 25 October 2026 via checked.be.