PETIT GIZMO: 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 GIZMO
Largest movements
- Cash -€4,693
down €4,693 (-83.2%), from €5,640 to €947
mainly Debts after one year (-€13,896) and Investment in fixed assets (net) (-€6,327)
- Deferred charges and accrued income -€2,567
down €2,567 (-18.4%), from €13,969 to €11,402
- Receivables within one year +€2,266
up €2,266 (+10.3%), from €21,990 to €24,256
of which Trade receivables: +€8,636
- Debts after one year -€13,896
down €13,896 (-35.8%), from €38,805 to €24,909
- Profit (loss) carried forward +€7,740
up €7,740 (+51.0%), from -€15,173 to -€7,434
- Other debts +€1,623
up €1,623 (+63.3%), from €2,563 to €4,186
- Gross operating margin +€7,720
up €7,720 (+14.5%), from €53,164 to €60,884
- Staff costs +€5,439
up €5,439 (+17.0%), from €32,007 to €37,447
- Taxes +€1,483
up €1,483 (+366%), from €405 to €1,887
- Depreciation +€895
up €895 (+18.9%), from €4,742 to €5,638
- Financial charges +€699
up €699 (+11.4%), from €6,127 to €6,825
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,227 | €78,923 | -€4,305 | -5.2% |
| Fixed assets | 21/28 | €41,630 | €42,319 | +€689 | +1.7% |
| Tangible fixed assets | 22/27 | €41,530 | €42,319 | +€789 | +1.9% |
| Land and buildings | 22 | €355 | €288 | -€67 | -18.8% |
| Plant, machinery and equipment | 23 | €38,087 | €40,706 | +€2,619 | +6.9% |
| Furniture and vehicles | 24 | €3,088 | €1,325 | -€1,763 | -57.1% |
| Financial fixed assets | 28 | €100 | - | -€100 | |
| Current assets | 29/58 | €41,598 | €36,604 | -€4,994 | -12.0% |
| Amounts receivable within one year | 40/41 | €21,990 | €24,256 | +€2,266 | +10.3% |
| Trade receivables | 40 | €9,619 | €18,255 | +€8,636 | +89.8% |
| Other amounts receivable | 41 | €12,370 | €6,001 | -€6,370 | -51.5% |
| Cash at bank and in hand | 54/58 | €5,640 | €947 | -€4,693 | -83.2% |
| Deferred charges and accrued income | 490/1 | €13,969 | €11,402 | -€2,567 | -18.4% |
| Total equity and liabilities | 10/49 | €83,227 | €78,923 | -€4,305 | -5.2% |
| Equity | 10/15 | €7,150 | €14,890 | +€7,740 | +108% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,732 | €3,732 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,873 | €1,873 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,173 | -€7,434 | +€7,740 | +51.0% |
| Amounts payable | 17/49 | €76,077 | €64,033 | -€12,044 | -15.8% |
| Amounts payable after more than one year | 17 | €38,805 | €24,909 | -€13,896 | -35.8% |
| Financial debts | 170/4 | €38,805 | €24,909 | -€13,896 | -35.8% |
| Amounts payable within one year | 42/48 | €37,272 | €39,123 | +€1,852 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €13,250 | €13,896 | +€646 | +4.9% |
| Financial debts | 43 | - | €162 | +€162 | |
| Credit institutions | 430/8 | - | €162 | +€162 | |
| Trade debts | 44 | €163 | - | -€163 | |
| Suppliers | 440/4 | €163 | - | -€163 | |
| Taxes, remuneration and social security | 45 | €21,296 | €20,880 | -€416 | -2.0% |
| Taxes | 450/3 | €13,990 | €12,106 | -€1,884 | -13.5% |
| Remuneration and social security | 454/9 | €7,306 | €8,774 | +€1,468 | +20.1% |
| Other amounts payable | 47/48 | €2,563 | €4,186 | +€1,623 | +63.3% |
| Remuneration, social security and pensions | 62 | €32,007 | €37,447 | +€5,439 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,742 | €5,638 | +€895 | +18.9% |
| Other operating charges | 640/8 | €1,064 | €1,348 | +€284 | +26.7% |
| Gross operating margin | 9900 | €53,164 | €60,884 | +€7,720 | +14.5% |
| Operating profit (loss) | 9901 | €15,350 | €16,451 | +€1,101 | +7.2% |
| Financial income | 75/76B | €3 | €1 | -€2 | -60.6% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -60.6% |
| Financial charges | 65/66B | €6,127 | €6,825 | +€699 | +11.4% |
| Recurring financial charges | 65 | €6,127 | €6,825 | +€699 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €9,226 | €9,627 | +€401 | +4.3% |
| Income taxes | 67/77 | €405 | €1,887 | +€1,483 | +366% |
| Profit (loss) for the period | 9904 | €8,821 | €7,740 | -€1,082 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,821 | €7,740 | -€1,082 | -12.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.