PETISSIMO: 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.
PETISSIMO
Largest movements
- Tangible fixed assets -€50,989
down €50,989 (-100%), from €50,989 to €0
- Receivables within one year +€9,000
new in 2025: €9,000
- Cash +€2,765
up €2,765 (+117%), from €2,365 to €5,131
mainly Investment in fixed assets (net) (+€50,989) and Tax, wage and social debts (+€6,640)
- Deferred charges and accrued income +€1,412
new in 2025: €1,412
- Other debts -€44,182
down €44,182 (-62.4%), from €70,755 to €26,573
- Current portion of long-term debt -€8,002
no longer reported in 2025 (was €8,002)
- Tax, wage and social debts +€6,640
up €6,640 (+841%), from €790 to €7,429
- Profit (loss) carried forward +€5,723
up €5,723 (+2.8%), from -€202,477 to -€196,754
- Trade debts +€2,011
up €2,011 (+232%), from €868 to €2,879
- Depreciation -€19,715
no longer reported in 2025 (was €19,715)
- Gross operating margin +€14,273
up €14,273, from -€6,788 to €7,484
- Other operating charges -€3,876
down €3,876 (-79.8%), from €4,858 to €983
- Taxes -€303
down €303 (-84.3%), from €359 to €56
- Financial charges +€301
up €301 (+71.2%), from €423 to €725
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 | €53,354 | €15,543 | -€37,811 | -70.9% |
| Fixed assets | 21/28 | €50,989 | - | -€50,989 | |
| Tangible fixed assets | 22/27 | €50,989 | €0 | -€50,989 | -100% |
| Furniture and vehicles | 24 | €50,989 | - | -€50,989 | |
| Current assets | 29/58 | €2,365 | €15,543 | +€13,178 | +557% |
| Amounts receivable within one year | 40/41 | - | €9,000 | +€9,000 | |
| Trade receivables | 40 | - | €9,000 | +€9,000 | |
| Cash at bank and in hand | 54/58 | €2,365 | €5,131 | +€2,765 | +117% |
| Deferred charges and accrued income | 490/1 | - | €1,412 | +€1,412 | |
| Total equity and liabilities | 10/49 | €53,354 | €15,543 | -€37,811 | -70.9% |
| Equity | 10/15 | -€27,061 | -€21,338 | +€5,723 | +21.1% |
| Contributions | 10/11 | €173,525 | €173,525 | = | 0.0% |
| Capital | 10 | €173,525 | €173,525 | = | 0.0% |
| Issued capital | 100 | €173,525 | €173,525 | = | 0.0% |
| Reserves | 13 | €1,890 | €1,890 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,890 | - | -€1,890 | |
| Legal reserve | 130 | €1,890 | - | -€1,890 | |
| Distributable reserves | 133 | - | €1,890 | +€1,890 | |
| Profit (loss) carried forward | 14 | -€202,477 | -€196,754 | +€5,723 | +2.8% |
| Amounts payable | 17/49 | €80,415 | €36,881 | -€43,534 | -54.1% |
| Amounts payable within one year | 42/48 | €80,415 | €36,881 | -€43,534 | -54.1% |
| Current portion of amounts payable after more than one year | 42 | €8,002 | - | -€8,002 | |
| Trade debts | 44 | €868 | €2,879 | +€2,011 | +232% |
| Suppliers | 440/4 | €868 | €2,879 | +€2,011 | +232% |
| Taxes, remuneration and social security | 45 | €790 | €7,429 | +€6,640 | +841% |
| Taxes | 450/3 | €790 | €7,429 | +€6,640 | +841% |
| Other amounts payable | 47/48 | €70,755 | €26,573 | -€44,182 | -62.4% |
| Remuneration, social security and pensions | 62 | -€33 | - | +€33 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,715 | - | -€19,715 | |
| Other operating charges | 640/8 | €4,858 | €983 | -€3,876 | -79.8% |
| Gross operating margin | 9900 | -€6,788 | €7,484 | +€14,273 | |
| Operating profit (loss) | 9901 | -€31,329 | €6,502 | +€37,830 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €423 | €725 | +€301 | +71.2% |
| Recurring financial charges | 65 | €423 | €725 | +€301 | +71.2% |
| Profit (loss) for the period before taxes | 9903 | -€31,752 | €5,779 | +€37,531 | |
| Income taxes | 67/77 | €359 | €56 | -€303 | -84.3% |
| Profit (loss) for the period | 9904 | -€32,111 | €5,723 | +€37,834 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,111 | €5,723 | +€37,834 |
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 18 October 2026 via checked.be.