Petit Kings: 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 Kings
Largest movements
- Cash -€19,683
down €19,683 (-38.6%), from €51,041 to €31,358
mainly Net result for the year (-€23,898) and Investment in fixed assets (net) (-€10,313)
- Tangible fixed assets +€4,149
up €4,149 (+13.8%), from €30,095 to €34,244
of which Other tangible fixed assets: +€2,553
- Receivables within one year +€1,650
up €1,650 (+21.2%), from €7,803 to €9,453
of which Trade receivables: +€7,062
- Profit (loss) carried forward -€23,898
down €23,898, from €11,984 to -€11,914
- Tax, wage and social debts +€12,141
up €12,141 (+161%), from €7,523 to €19,665
of which Remuneration and social security: +€6,943
- Debts after one year -€8,250
down €8,250 (-23.1%), from €35,711 to €27,461
- Advances received +€7,681
up €7,681 (+481%), from €1,597 to €9,278
- Gross operating margin -€40,389
down €40,389 (-47.8%), from €84,518 to €44,129
- Staff costs +€16,036
up €16,036 (+38.7%), from €41,400 to €57,436
- Taxes -€7,961
down €7,961, from €7,900 to -€61
- Financial charges +€1,876
up €1,876 (+52.9%), from €3,546 to €5,423
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 | €95,204 | €80,884 | -€14,320 | -15.0% |
| Fixed assets | 21/28 | €34,472 | €38,556 | +€4,084 | +11.8% |
| Tangible fixed assets | 22/27 | €30,095 | €34,244 | +€4,149 | +13.8% |
| Furniture and vehicles | 24 | €9,366 | €10,962 | +€1,596 | +17.0% |
| Other tangible fixed assets | 26 | €20,729 | €23,282 | +€2,553 | +12.3% |
| Financial fixed assets | 28 | €4,377 | €4,311 | -€66 | -1.5% |
| Current assets | 29/58 | €60,732 | €42,329 | -€18,403 | -30.3% |
| Stocks and contracts in progress | 3 | €1,888 | €1,389 | -€500 | -26.5% |
| Stocks | 30/36 | €1,888 | €1,389 | -€500 | -26.5% |
| Amounts receivable within one year | 40/41 | €7,803 | €9,453 | +€1,650 | +21.2% |
| Trade receivables | 40 | €2,391 | €9,453 | +€7,062 | +295% |
| Other amounts receivable | 41 | €5,412 | - | -€5,412 | |
| Cash at bank and in hand | 54/58 | €51,041 | €31,358 | -€19,683 | -38.6% |
| Deferred charges and accrued income | 490/1 | - | €129 | +€129 | |
| Total equity and liabilities | 10/49 | €95,204 | €80,884 | -€14,320 | -15.0% |
| Equity | 10/15 | €34,734 | €10,086 | -€24,648 | -71.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,984 | -€11,914 | -€23,898 | |
| Investment grants | 15 | €6,750 | €6,000 | -€750 | -11.1% |
| Provisions and deferred taxes | 16 | €2,250 | €2,000 | -€250 | -11.1% |
| Deferred taxes | 168 | €2,250 | €2,000 | -€250 | -11.1% |
| Amounts payable | 17/49 | €58,220 | €68,798 | +€10,578 | +18.2% |
| Amounts payable after more than one year | 17 | €35,711 | €27,461 | -€8,250 | -23.1% |
| Other amounts payable | 178/9 | €35,711 | €27,461 | -€8,250 | -23.1% |
| Amounts payable within one year | 42/48 | €22,509 | €41,337 | +€18,828 | +83.6% |
| Trade debts | 44 | €12,704 | €12,394 | -€310 | -2.4% |
| Suppliers | 440/4 | €12,704 | €12,394 | -€310 | -2.4% |
| Advances received on contracts in progress | 46 | €1,597 | €9,278 | +€7,681 | +481% |
| Taxes, remuneration and social security | 45 | €7,523 | €19,665 | +€12,141 | +161% |
| Taxes | 450/3 | €2,380 | €7,579 | +€5,199 | +218% |
| Remuneration and social security | 454/9 | €5,143 | €12,086 | +€6,943 | +135% |
| Other amounts payable | 47/48 | €685 | - | -€685 | |
| Remuneration, social security and pensions | 62 | €41,400 | €57,436 | +€16,036 | +38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,696 | €6,230 | +€534 | +9.4% |
| Other operating charges | 640/8 | €68 | - | -€68 | |
| Gross operating margin | 9900 | €84,518 | €44,129 | -€40,389 | -47.8% |
| Operating profit (loss) | 9901 | €37,355 | -€19,536 | -€56,892 | |
| Financial income | 75/76B | €825 | €750 | -€74 | -9.0% |
| Recurring financial income | 75 | €825 | €750 | -€74 | -9.0% |
| Financial charges | 65/66B | €3,546 | €5,423 | +€1,876 | +52.9% |
| Recurring financial charges | 65 | €3,546 | €5,423 | +€1,876 | +52.9% |
| Profit (loss) for the period before taxes | 9903 | €34,634 | -€24,209 | -€58,842 | |
| Transfer from deferred taxes | 780 | €250 | €250 | = | 0.0% |
| Income taxes | 67/77 | €7,900 | -€61 | -€7,961 | |
| Profit (loss) for the period | 9904 | €26,984 | -€23,898 | -€50,881 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,984 | -€23,898 | -€50,881 |
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.