PETIT ENVOL: 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 ENVOL
Largest movements
- Deferred charges and accrued income +€8,233
up €8,233 (+6,341%), from €130 to €8,363
- Cash -€4,313
down €4,313 (-96.8%), from €4,455 to €142
mainly Net result for the year (-€14,918) and Accrued charges and deferred income (-€8,571)
- Receivables within one year +€1,790
up €1,790 (+38.5%), from €4,653 to €6,443
of which Trade receivables: +€1,790
- Tangible fixed assets +€1,609
new in 2025: €1,609
- Tax, wage and social debts +€18,902
up €18,902 (+88.2%), from €21,430 to €40,333
of which Remuneration and social security: +€17,682
- Profit (loss) carried forward -€14,918
down €14,918 (-31.2%), from -€47,778 to -€62,696
- Other debts +€10,323
up €10,323 (+323%), from €3,200 to €13,523
- Accrued charges and deferred income -€8,571
down €8,571 (-100%), from €8,571 to €0
- Advances received +€800
new in 2025: €800
- Gross operating margin -€12,211
down €12,211 (-7.0%), from €175,479 to €163,269
- Staff costs +€7,519
up €7,519 (+4.4%), from €169,895 to €177,413
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 | €9,288 | €16,607 | +€7,319 | +78.8% |
| Fixed assets | 21/28 | €50 | €1,659 | +€1,609 | +3,218% |
| Tangible fixed assets | 22/27 | - | €1,609 | +€1,609 | |
| Furniture and vehicles | 24 | - | €1,609 | +€1,609 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €9,238 | €14,948 | +€5,710 | +61.8% |
| Amounts receivable within one year | 40/41 | €4,653 | €6,443 | +€1,790 | +38.5% |
| Trade receivables | 40 | €0 | €1,790 | +€1,790 | |
| Other amounts receivable | 41 | €4,653 | €4,653 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,455 | €142 | -€4,313 | -96.8% |
| Deferred charges and accrued income | 490/1 | €130 | €8,363 | +€8,233 | +6,341% |
| Total equity and liabilities | 10/49 | €9,288 | €16,607 | +€7,319 | +78.8% |
| Equity | 10/15 | -€29,178 | -€44,096 | -€14,918 | -51.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,778 | -€62,696 | -€14,918 | -31.2% |
| Amounts payable | 17/49 | €38,465 | €60,703 | +€22,237 | +57.8% |
| Amounts payable within one year | 42/48 | €29,894 | €60,703 | +€30,808 | +103% |
| Trade debts | 44 | €5,263 | €6,047 | +€783 | +14.9% |
| Suppliers | 440/4 | €5,263 | €6,047 | +€783 | +14.9% |
| Advances received on contracts in progress | 46 | - | €800 | +€800 | |
| Taxes, remuneration and social security | 45 | €21,430 | €40,333 | +€18,902 | +88.2% |
| Taxes | 450/3 | €1,796 | €3,017 | +€1,220 | +67.9% |
| Remuneration and social security | 454/9 | €19,634 | €37,316 | +€17,682 | +90.1% |
| Other amounts payable | 47/48 | €3,200 | €13,523 | +€10,323 | +323% |
| Accrued charges and deferred income | 492/3 | €8,571 | €0 | -€8,571 | -100% |
| Remuneration, social security and pensions | 62 | €169,895 | €177,413 | +€7,519 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €105 | +€105 | |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €175,479 | €163,269 | -€12,211 | -7.0% |
| Operating profit (loss) | 9901 | €5,134 | -€14,715 | -€19,849 | |
| Financial income | 75/76B | €7 | €0 | -€7 | -100% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100% |
| Financial charges | 65/66B | €173 | €203 | +€30 | +17.4% |
| Recurring financial charges | 65 | €173 | €203 | +€30 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €4,967 | -€14,918 | -€19,885 | |
| Profit (loss) for the period | 9904 | €4,967 | -€14,918 | -€19,885 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,967 | -€14,918 | -€19,885 |
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 25 October 2026 via checked.be.