PETIT BAIRRO: 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.
PETIT BAIRRO
Largest movements
- Stocks and contracts -€30,175
down €30,175 (-20.4%), from €148,084 to €117,909
- Cash -€10,822
down €10,822 (-25.7%), from €42,062 to €31,241
mainly Net result for the year (-€50,161) and Debts after one year (-€12,553)
- Tangible fixed assets -€8,565
down €8,565 (-13.9%), from €61,405 to €52,840
of which Other tangible fixed assets: -€8,532
- Profit (loss) carried forward -€50,161
down €50,161 (-50.2%), from -€99,997 to -€150,158
- Other debts +€29,355
up €29,355 (+19.7%), from €149,380 to €178,735
- Debts after one year -€12,553
down €12,553 (-27.8%), from €45,097 to €32,544
- Current portion of long-term debt -€11,089
down €11,089 (-46.9%), from €23,642 to €12,553
- Tax, wage and social debts -€10,080
down €10,080 (-32.2%), from €31,329 to €21,249
of which Taxes: -€9,212
- Gross operating margin -€50,667
down €50,667, from €25,437 to -€25,230
- Staff costs -€2,154
down €2,154 (-44.1%), from €4,884 to €2,730
- Other operating charges +€2,013
up €2,013 (+134%), from €1,503 to €3,516
- Depreciation -€556
down €556 (-3.8%), from €14,718 to €14,161
- Financial income -€351
down €351 (-87.9%), from €399 to €48
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 | €254,105 | €205,512 | -€48,593 | -19.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €61,405 | €52,840 | -€8,565 | -13.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €61,405 | €52,840 | -€8,565 | -13.9% |
| Plant, machinery and equipment | 23 | - | €4,219 | +€4,219 | |
| Furniture and vehicles | 24 | €15,388 | €11,137 | -€4,251 | -27.6% |
| Other tangible fixed assets | 26 | €46,017 | €37,484 | -€8,532 | -18.5% |
| Current assets | 29/58 | €192,700 | €152,672 | -€40,028 | -20.8% |
| Stocks and contracts in progress | 3 | €148,084 | €117,909 | -€30,175 | -20.4% |
| Stocks | 30/36 | €148,084 | €117,909 | -€30,175 | -20.4% |
| Amounts receivable within one year | 40/41 | €1,962 | €3,032 | +€1,070 | +54.5% |
| Trade receivables | 40 | €0 | €2,016 | +€2,016 | |
| Other amounts receivable | 41 | €1,962 | €1,016 | -€946 | -48.2% |
| Cash at bank and in hand | 54/58 | €42,062 | €31,241 | -€10,822 | -25.7% |
| Deferred charges and accrued income | 490/1 | €592 | €491 | -€101 | -17.1% |
| Total equity and liabilities | 10/49 | €254,105 | €205,512 | -€48,593 | -19.1% |
| Equity | 10/15 | -€9,997 | -€60,158 | -€50,161 | -502% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €90,000 | +€90,000 | |
| Other | 1109/19 | - | €90,000 | +€90,000 | |
| Profit (loss) carried forward | 14 | -€99,997 | -€150,158 | -€50,161 | -50.2% |
| Amounts payable | 17/49 | €264,102 | €265,670 | +€1,568 | +0.6% |
| Amounts payable after more than one year | 17 | €45,097 | €32,544 | -€12,553 | -27.8% |
| Financial debts | 170/4 | €45,097 | €32,544 | -€12,553 | -27.8% |
| Amounts payable within one year | 42/48 | €219,006 | €233,126 | +€14,120 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €23,642 | €12,553 | -€11,089 | -46.9% |
| Trade debts | 44 | €14,655 | €18,129 | +€3,475 | +23.7% |
| Suppliers | 440/4 | €14,655 | €18,129 | +€3,475 | +23.7% |
| Advances received on contracts in progress | 46 | - | €2,459 | +€2,459 | |
| Taxes, remuneration and social security | 45 | €31,329 | €21,249 | -€10,080 | -32.2% |
| Taxes | 450/3 | €30,461 | €21,249 | -€9,212 | -30.2% |
| Remuneration and social security | 454/9 | €868 | €0 | -€868 | -100% |
| Other amounts payable | 47/48 | €149,380 | €178,735 | +€29,355 | +19.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €4,884 | €2,730 | -€2,154 | -44.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,718 | €14,161 | -€556 | -3.8% |
| Other operating charges | 640/8 | €1,503 | €3,516 | +€2,013 | +134% |
| Gross operating margin | 9900 | €25,437 | -€25,230 | -€50,667 | |
| Operating profit (loss) | 9901 | €4,332 | -€45,637 | -€49,970 | |
| Financial income | 75/76B | €399 | €48 | -€351 | -87.9% |
| Recurring financial income | 75 | €399 | €48 | -€351 | -87.9% |
| Financial charges | 65/66B | €4,343 | €4,424 | +€80 | +1.9% |
| Recurring financial charges | 65 | €4,343 | €4,424 | +€80 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €388 | -€50,013 | -€50,401 | |
| Income taxes | 67/77 | €149 | €148 | -€1 | -0.4% |
| Profit (loss) for the period | 9904 | €239 | -€50,161 | -€50,400 | |
| Profit (loss) for the period to be appropriated | 9905 | €239 | -€50,161 | -€50,400 |
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 24 October 2026 via checked.be.