Petit l'Apéro: 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 l'Apéro
Largest movements
- Tangible fixed assets -€29,070
down €29,070 (-22.1%), from €131,347 to €102,277
of which Land and buildings: -€18,139
- Cash +€9,426
up €9,426 (+57.7%), from €16,334 to €25,760
mainly Depreciation (+€30,536) and Tax, wage and social debts (+€7,488)
- Deferred charges and accrued income -€2,074
down €2,074 (-92.4%), from €2,246 to €171
- Current portion of long-term debt -€34,273
no longer reported in 2025 (was €34,273)
- Tax, wage and social debts +€7,488
up €7,488 (+63.2%), from €11,856 to €19,345
of which Taxes: +€5,380
- Trade debts +€7,037
up €7,037 (+17.5%), from €40,300 to €47,338
- Profit (loss) carried forward -€6,735
down €6,735 (-15.0%), from -€44,939 to -€51,673
- Short-term financial debts +€4,783
new in 2025: €4,783
of which Other loans: +€2,688
- Gross operating margin -€71,377
down €71,377 (-29.4%), from €242,821 to €171,444
- Staff costs -€41,876
down €41,876 (-23.3%), from €179,378 to €137,502
- Depreciation -€3,489
down €3,489 (-10.3%), from €34,025 to €30,536
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 | €163,636 | €140,259 | -€23,377 | -14.3% |
| Fixed assets | 21/28 | €133,401 | €102,865 | -€30,536 | -22.9% |
| Intangible fixed assets | 21 | €1,828 | €361 | -€1,466 | -80.2% |
| Tangible fixed assets | 22/27 | €131,347 | €102,277 | -€29,070 | -22.1% |
| Land and buildings | 22 | €99,777 | €81,638 | -€18,139 | -18.2% |
| Plant, machinery and equipment | 23 | €27,318 | €17,523 | -€9,795 | -35.9% |
| Furniture and vehicles | 24 | €4,252 | €3,116 | -€1,136 | -26.7% |
| Financial fixed assets | 28 | €227 | €227 | = | 0.0% |
| Current assets | 29/58 | €30,234 | €37,393 | +€7,159 | +23.7% |
| Stocks and contracts in progress | 3 | €5,970 | €5,838 | -€132 | -2.2% |
| Stocks | 30/36 | €5,970 | €5,838 | -€132 | -2.2% |
| Amounts receivable within one year | 40/41 | €5,684 | €5,623 | -€61 | -1.1% |
| Other amounts receivable | 41 | €5,684 | €5,623 | -€61 | -1.1% |
| Cash at bank and in hand | 54/58 | €16,334 | €25,760 | +€9,426 | +57.7% |
| Deferred charges and accrued income | 490/1 | €2,246 | €171 | -€2,074 | -92.4% |
| Total equity and liabilities | 10/49 | €163,636 | €140,259 | -€23,377 | -14.3% |
| Equity | 10/15 | -€24,939 | -€31,673 | -€6,735 | -27.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,939 | -€51,673 | -€6,735 | -15.0% |
| Amounts payable | 17/49 | €188,574 | €171,932 | -€16,642 | -8.8% |
| Amounts payable within one year | 42/48 | €184,074 | €171,932 | -€12,142 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €34,273 | - | -€34,273 | |
| Financial debts | 43 | - | €4,783 | +€4,783 | |
| Credit institutions | 430/8 | - | €2,095 | +€2,095 | |
| Other loans | 439 | - | €2,688 | +€2,688 | |
| Trade debts | 44 | €40,300 | €47,338 | +€7,037 | +17.5% |
| Suppliers | 440/4 | €40,300 | €47,338 | +€7,037 | +17.5% |
| Advances received on contracts in progress | 46 | €2,823 | €2,823 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €11,856 | €19,345 | +€7,488 | +63.2% |
| Taxes | 450/3 | €170 | €5,550 | +€5,380 | +3,160% |
| Remuneration and social security | 454/9 | €11,686 | €13,795 | +€2,108 | +18.0% |
| Other amounts payable | 47/48 | €94,821 | €97,644 | +€2,822 | +3.0% |
| Accrued charges and deferred income | 492/3 | €4,500 | - | -€4,500 | |
| Remuneration, social security and pensions | 62 | €179,378 | €137,502 | -€41,876 | -23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,025 | €30,536 | -€3,489 | -10.3% |
| Other operating charges | 640/8 | €3,745 | €4,501 | +€756 | +20.2% |
| Gross operating margin | 9900 | €242,821 | €171,444 | -€71,377 | -29.4% |
| Operating profit (loss) | 9901 | €25,673 | -€1,095 | -€26,768 | |
| Financial income | 75/76B | €221 | - | -€221 | |
| Recurring financial income | 75 | €221 | - | -€221 | |
| Financial charges | 65/66B | €6,512 | €5,640 | -€872 | -13.4% |
| Recurring financial charges | 65 | €6,512 | €5,640 | -€872 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €19,382 | -€6,735 | -€26,117 | |
| Profit (loss) for the period | 9904 | €19,382 | -€6,735 | -€26,117 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,382 | -€6,735 | -€26,117 |
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 26 October 2026 via checked.be.