PETIT COMITÉ: 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 COMITÉ
Largest movements
- Tangible fixed assets -€8,798
down €8,798 (-19.5%), from €45,006 to €36,208
of which Plant, machinery and equipment: -€7,562
- Receivables within one year -€7,728
down €7,728 (-23.8%), from €32,493 to €24,766
of which Trade receivables: -€11,882
- Cash -€6,285
down €6,285 (-35.2%), from €17,871 to €11,587
mainly Advances received (-€18,349) and Net result for the year (-€11,982)
- Advances received -€18,349
down €18,349 (-56.7%), from €32,362 to €14,013
- Profit (loss) carried forward -€11,982
down €11,982 (-89.4%), from -€13,409 to -€25,391
- Trade debts +€4,936
up €4,936 (+118%), from €4,182 to €9,118
- Other debts +€4,791
up €4,791 (+21.7%), from €22,071 to €26,862
- Tax, wage and social debts -€2,469
down €2,469 (-26.6%), from €9,280 to €6,811
of which Remuneration and social security: -€2,112
- Gross operating margin -€14,024
down €14,024 (-77.9%), from €18,013 to €3,989
- Depreciation +€981
up €981 (+8.8%), from €11,113 to €12,094
- Financial charges +€588
up €588 (+61.4%), from €958 to €1,546
of which Financial charges: +€588
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 | €114,601 | €91,412 | -€23,189 | -20.2% |
| Fixed assets | 21/28 | €55,286 | €46,488 | -€8,798 | -15.9% |
| Tangible fixed assets | 22/27 | €45,006 | €36,208 | -€8,798 | -19.5% |
| Plant, machinery and equipment | 23 | €19,495 | €11,933 | -€7,562 | -38.8% |
| Furniture and vehicles | 24 | €19,076 | €18,845 | -€230 | -1.2% |
| Other tangible fixed assets | 26 | €6,435 | €5,429 | -€1,006 | -15.6% |
| Financial fixed assets | 28 | €10,280 | €10,280 | = | 0.0% |
| Current assets | 29/58 | €59,316 | €44,924 | -€14,391 | -24.3% |
| Stocks and contracts in progress | 3 | €8,951 | €7,951 | -€1,000 | -11.2% |
| Stocks | 30/36 | €8,951 | €7,951 | -€1,000 | -11.2% |
| Amounts receivable within one year | 40/41 | €32,493 | €24,766 | -€7,728 | -23.8% |
| Trade receivables | 40 | €30,390 | €18,508 | -€11,882 | -39.1% |
| Other amounts receivable | 41 | €2,103 | €6,257 | +€4,154 | +198% |
| Cash at bank and in hand | 54/58 | €17,871 | €11,587 | -€6,285 | -35.2% |
| Deferred charges and accrued income | 490/1 | - | €622 | +€622 | |
| Total equity and liabilities | 10/49 | €114,601 | €91,412 | -€23,189 | -20.2% |
| Equity | 10/15 | €46,591 | €34,609 | -€11,982 | -25.7% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,409 | -€25,391 | -€11,982 | -89.4% |
| Amounts payable | 17/49 | €68,010 | €56,804 | -€11,207 | -16.5% |
| Amounts payable within one year | 42/48 | €68,010 | €56,804 | -€11,207 | -16.5% |
| Financial debts | 43 | €115 | €0 | -€115 | -100% |
| Credit institutions | 430/8 | €115 | €0 | -€115 | -100% |
| Trade debts | 44 | €4,182 | €9,118 | +€4,936 | +118% |
| Suppliers | 440/4 | €4,182 | €9,118 | +€4,936 | +118% |
| Advances received on contracts in progress | 46 | €32,362 | €14,013 | -€18,349 | -56.7% |
| Taxes, remuneration and social security | 45 | €9,280 | €6,811 | -€2,469 | -26.6% |
| Taxes | 450/3 | €7,168 | €6,811 | -€357 | -5.0% |
| Remuneration and social security | 454/9 | €2,112 | €0 | -€2,112 | -100% |
| Other amounts payable | 47/48 | €22,071 | €26,862 | +€4,791 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,113 | €12,094 | +€981 | +8.8% |
| Other operating charges | 640/8 | €2,382 | €2,428 | +€46 | +1.9% |
| Gross operating margin | 9900 | €18,013 | €3,989 | -€14,024 | -77.9% |
| Operating profit (loss) | 9901 | €4,518 | -€10,533 | -€15,051 | |
| Financial income | 75/76B | €80 | €97 | +€17 | +21.8% |
| Recurring financial income | 75 | €80 | €97 | +€17 | +21.8% |
| Financial charges | 65/66B | €958 | €1,546 | +€588 | +61.4% |
| Recurring financial charges | 65 | €958 | €1,546 | +€588 | +61.4% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €3,639 | -€11,982 | -€15,622 | |
| Profit (loss) for the period | 9904 | €3,639 | -€11,982 | -€15,622 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,639 | -€11,982 | -€15,622 |
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 19 October 2026 via checked.be.