PETIT BRASSEUR: 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 BRASSEUR
Largest movements
- Tangible fixed assets +€5,749
up €5,749 (+3.2%), from €179,778 to €185,527
of which Furniture and vehicles: +€13,849
- Current portion of long-term debt +€2,957
up €2,957 (+45.5%), from €6,502 to €9,458
- Other operating charges -€23,484
down €23,484 (-91.3%), from €25,718 to €2,234
- Gross operating margin +€18,866
up €18,866, from -€1,031 to €17,835
- Depreciation +€9,429
up €9,429 (+4,249%), from €222 to €9,651
- Financial charges +€4,776
up €4,776 (+1,540%), from €310 to €5,086
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 | €182,297 | €188,188 | +€5,891 | +3.2% |
| Fixed assets | 21/28 | €179,778 | €185,527 | +€5,749 | +3.2% |
| Tangible fixed assets | 22/27 | €179,778 | €185,527 | +€5,749 | +3.2% |
| Land and buildings | 22 | €179,778 | €171,678 | -€8,100 | -4.5% |
| Furniture and vehicles | 24 | - | €13,849 | +€13,849 | |
| Current assets | 29/58 | €2,519 | €2,661 | +€142 | +5.6% |
| Amounts receivable within one year | 40/41 | €1,601 | €40 | -€1,561 | -97.5% |
| Trade receivables | 40 | €484 | - | -€484 | |
| Other amounts receivable | 41 | €1,117 | €40 | -€1,077 | -96.5% |
| Cash at bank and in hand | 54/58 | €918 | €1,042 | +€124 | +13.5% |
| Deferred charges and accrued income | 490/1 | - | €1,579 | +€1,579 | |
| Total equity and liabilities | 10/49 | €182,297 | €188,188 | +€5,891 | +3.2% |
| Equity | 10/15 | -€27,753 | -€26,889 | +€864 | +3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62 | €62 | = | 0.0% |
| Non-distributable reserves | 130/1 | €62 | €62 | = | 0.0% |
| Other | 1319 | €62 | €62 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,415 | -€45,551 | +€864 | +1.9% |
| Amounts payable | 17/49 | €210,050 | €215,077 | +€5,027 | +2.4% |
| Amounts payable after more than one year | 17 | €203,498 | €203,241 | -€257 | -0.1% |
| Financial debts | 170/4 | €203,498 | €203,241 | -€257 | -0.1% |
| Amounts payable within one year | 42/48 | €6,552 | €11,836 | +€5,284 | +80.7% |
| Current portion of amounts payable after more than one year | 42 | €6,502 | €9,458 | +€2,957 | +45.5% |
| Trade debts | 44 | - | €794 | +€794 | |
| Suppliers | 440/4 | - | €794 | +€794 | |
| Taxes, remuneration and social security | 45 | - | €1,084 | +€1,084 | |
| Taxes | 450/3 | - | €1,084 | +€1,084 | |
| Other amounts payable | 47/48 | €50 | €500 | +€450 | +900% |
| Non-recurring operating income | 76A | €795 | - | -€795 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €222 | €9,651 | +€9,429 | +4,249% |
| Other operating charges | 640/8 | €25,718 | €2,234 | -€23,484 | -91.3% |
| Gross operating margin | 9900 | -€1,031 | €17,835 | +€18,866 | |
| Operating profit (loss) | 9901 | -€26,971 | €5,950 | +€32,921 | |
| Financial charges | 65/66B | €310 | €5,086 | +€4,776 | +1,540% |
| Recurring financial charges | 65 | €310 | €5,086 | +€4,776 | +1,540% |
| Profit (loss) for the period before taxes | 9903 | -€27,281 | €864 | +€28,145 | |
| Profit (loss) for the period | 9904 | -€27,281 | €864 | +€28,145 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,281 | €864 | +€28,145 |
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 28 October 2026 via checked.be.