PETIT BOIS: 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 BOIS
Largest movements
- Cash +€8,638
up €8,638 (+61.2%), from €14,114 to €22,752
mainly Net result for the year (+€6,445) and Tax, wage and social debts (+€1,889)
- Receivables within one year -€608
down €608 (-59.9%), from €1,015 to €407
- Profit (loss) carried forward +€6,445
up €6,445 (+69.7%), from -€9,244 to -€2,799
- Tax, wage and social debts +€1,889
up €1,889 (+333.7%), from €566 to €2,455
- Gross operating margin +€6,165
up €6,165 (+180.1%), from €3,424 to €9,589
- Taxes +€2,219
new in 2025: €2,219
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 | €16,871 | €24,967 | +€8,096 | +48.0% |
| Fixed assets | 21/28 | €1,563 | €1,630 | +€67 | +4.3% |
| Tangible fixed assets | 22/27 | €1,563 | €1,630 | +€67 | +4.3% |
| Plant, machinery and equipment | 23 | €1,563 | €1,630 | +€67 | +4.3% |
| Current assets | 29/58 | €15,308 | €23,337 | +€8,029 | +52.4% |
| Amounts receivable within one year | 40/41 | €1,015 | €407 | -€608 | -59.9% |
| Other amounts receivable | 41 | €1,015 | €407 | -€608 | -59.9% |
| Cash at bank and in hand | 54/58 | €14,114 | €22,752 | +€8,638 | +61.2% |
| Deferred charges and accrued income | 490/1 | €179 | €178 | -€1 | -0.6% |
| Total equity and liabilities | 10/49 | €16,871 | €24,967 | +€8,096 | +48.0% |
| Equity | 10/15 | €9,795 | €16,240 | +€6,445 | +65.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €447 | €447 | = | 0.0% |
| Non-distributable reserves | 130/1 | €447 | €447 | = | 0.0% |
| Reserves not available under the articles | 1311 | €447 | €447 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,244 | -€2,799 | +€6,445 | +69.7% |
| Amounts payable | 17/49 | €7,076 | €8,727 | +€1,651 | +23.3% |
| Amounts payable within one year | 42/48 | €7,076 | €8,727 | +€1,651 | +23.3% |
| Trade debts | 44 | €350 | €112 | -€238 | -68.0% |
| Suppliers | 440/4 | €350 | €112 | -€238 | -68.0% |
| Taxes, remuneration and social security | 45 | €566 | €2,455 | +€1,889 | +333.7% |
| Taxes | 450/3 | €566 | €2,455 | +€1,889 | +333.7% |
| Other amounts payable | 47/48 | €6,160 | €6,160 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €383 | €445 | +€62 | +16.2% |
| Other operating charges | 640/8 | €367 | €400 | +€33 | +9.0% |
| Gross operating margin | 9900 | €3,424 | €9,589 | +€6,165 | +180.1% |
| Operating profit (loss) | 9901 | €2,674 | €8,744 | +€6,070 | +227.0% |
| Financial charges | 65/66B | €33 | €80 | +€47 | +142.4% |
| Recurring financial charges | 65 | €33 | €80 | +€47 | +142.4% |
| Profit (loss) for the period before taxes | 9903 | €2,641 | €8,664 | +€6,023 | +228.1% |
| Income taxes | 67/77 | - | €2,219 | +€2,219 | |
| Profit (loss) for the period | 9904 | €2,641 | €6,445 | +€3,804 | +144.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,641 | €6,445 | +€3,804 | +144.0% |
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 10 October 2026 via checked.be.