Petit Lardier: what changed
Petit Lardier
Largest movements
- Financial fixed assets +€720,000
new in 2026: €720,000
- Current investments -€101,762
down €101,762 (-89.6%), from €113,589 to €11,827
- Tangible fixed assets +€74,443
up €74,443 (+1,540%), from €4,835 to €79,278
of which Leasing and similar rights: +€73,269
- Receivables within one year +€21,243
new in 2026: €21,243
- Debts after one year +€526,836
new in 2026: €526,836
- Current portion of long-term debt +€96,385
new in 2026: €96,385
- Reserves +€64,534
up €64,534 (+190%), from €33,956 to €98,490
- Tax, wage and social debts +€17,998
up €17,998 (+116%), from €15,506 to €33,504
of which Taxes: +€15,458
- Gross operating margin +€77,773
up €77,773 (+173%), from €45,005 to €122,778
- Financial charges +€17,869
up €17,869 (+6,594%), from €271 to €18,140
- Depreciation +€15,964
up €15,964 (+993%), from €1,608 to €17,572
- Taxes +€13,162
up €13,162 (+148%), from €8,908 to €22,070
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €119,016 | €832,774 | +€713,758 | +600% |
| Fixed assets | 21/28 | €5,427 | €799,704 | +€794,277 | +14,636% |
| Intangible fixed assets | 21 | €592 | €426 | -€166 | -28.0% |
| Tangible fixed assets | 22/27 | €4,835 | €79,278 | +€74,443 | +1,540% |
| Plant, machinery and equipment | 23 | €4,835 | €6,009 | +€1,174 | +24.3% |
| Leasing and similar rights | 25 | - | €73,269 | +€73,269 | |
| Financial fixed assets | 28 | - | €720,000 | +€720,000 | |
| Current assets | 29/58 | €113,589 | €33,070 | -€80,519 | -70.9% |
| Amounts receivable within one year | 40/41 | - | €21,243 | +€21,243 | |
| Trade receivables | 40 | - | €21,243 | +€21,243 | |
| Current investments | 50/53 | €113,589 | €11,827 | -€101,762 | -89.6% |
| Total equity and liabilities | 10/49 | €119,016 | €832,774 | +€713,758 | +600% |
| Equity | 10/15 | €99,956 | €164,490 | +€64,534 | +64.6% |
| Contributions | 10/11 | €66,000 | €66,000 | = | 0.0% |
| Reserves | 13 | €33,956 | €98,490 | +€64,534 | +190% |
| Distributable reserves | 133 | €33,956 | €98,490 | +€64,534 | +190% |
| Amounts payable | 17/49 | €19,060 | €668,284 | +€649,224 | +3,406% |
| Amounts payable after more than one year | 17 | - | €526,836 | +€526,836 | |
| Financial debts | 170/4 | - | €526,836 | +€526,836 | |
| Amounts payable within one year | 42/48 | €19,060 | €141,448 | +€122,388 | +642% |
| Current portion of amounts payable after more than one year | 42 | - | €96,385 | +€96,385 | |
| Trade debts | 44 | €118 | €3,724 | +€3,606 | +3,056% |
| Suppliers | 440/4 | €118 | €3,724 | +€3,606 | +3,056% |
| Advances received on contracts in progress | 46 | €3,436 | - | -€3,436 | |
| Taxes, remuneration and social security | 45 | €15,506 | €33,504 | +€17,998 | +116% |
| Taxes | 450/3 | €15,506 | €30,964 | +€15,458 | +99.7% |
| Remuneration and social security | 454/9 | - | €2,541 | +€2,541 | |
| Other amounts payable | 47/48 | - | €7,834 | +€7,834 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,608 | €17,572 | +€15,964 | +993% |
| Other operating charges | 640/8 | €387 | €571 | +€184 | +47.5% |
| Gross operating margin | 9900 | €45,005 | €122,778 | +€77,773 | +173% |
| Operating profit (loss) | 9901 | €43,010 | €104,635 | +€61,625 | +143% |
| Financial income | 75/76B | €125 | €109 | -€16 | -12.8% |
| Recurring financial income | 75 | €125 | €109 | -€16 | -12.8% |
| Financial charges | 65/66B | €271 | €18,140 | +€17,869 | +6,594% |
| Recurring financial charges | 65 | €271 | €18,140 | +€17,869 | +6,594% |
| Profit (loss) for the period before taxes | 9903 | €42,864 | €86,604 | +€43,740 | +102% |
| Income taxes | 67/77 | €8,908 | €22,070 | +€13,162 | +148% |
| Profit (loss) for the period | 9904 | €33,956 | €64,534 | +€30,578 | +90.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,956 | €64,534 | +€30,578 | +90.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.