PETIT NEZ: 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 NEZ
Largest movements
- Tangible fixed assets -€14,061
down €14,061 (-18.6%), from €75,545 to €61,485
of which Furniture and vehicles: -€8,863
- Cash -€3,793
down €3,793 (-25.3%), from €15,020 to €11,227
mainly Debts after one year (-€21,581) and Investment in fixed assets (net) (-€5,140)
- Receivables within one year +€3,480
up €3,480 (+10.7%), from €32,536 to €36,016
of which Other amounts receivable: +€1,921
- Debts after one year -€21,581
down €21,581 (-42.2%), from €51,174 to €29,593
- Trade debts +€8,998
up €8,998 (+247%), from €3,638 to €12,636
- Tax, wage and social debts -€3,057
down €3,057 (-34.7%), from €8,812 to €5,755
of which Taxes: -€3,549
- Current portion of long-term debt +€2,910
up €2,910 (+13.3%), from €21,855 to €24,765
- Depreciation +€7,135
up €7,135 (+59.1%), from €12,066 to €19,201
- Staff costs +€6,390
new in 2025: €6,390
- Gross operating margin -€6,316
down €6,316 (-15.6%), from €40,460 to €34,144
- Taxes -€4,363
down €4,363 (-67.6%), from €6,457 to €2,094
- Other operating charges +€1,713
up €1,713 (+112%), from €1,532 to €3,246
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 | €137,650 | €124,147 | -€13,503 | -9.8% |
| Fixed assets | 21/28 | €78,770 | €64,710 | -€14,061 | -17.9% |
| Tangible fixed assets | 22/27 | €75,545 | €61,485 | -€14,061 | -18.6% |
| Land and buildings | 22 | €9,352 | €8,105 | -€1,247 | -13.3% |
| Plant, machinery and equipment | 23 | €2,429 | €5,916 | +€3,486 | +144% |
| Furniture and vehicles | 24 | €40,740 | €31,877 | -€8,863 | -21.8% |
| Leasing and similar rights | 25 | €23,024 | €15,586 | -€7,438 | -32.3% |
| Financial fixed assets | 28 | €3,225 | €3,225 | = | 0.0% |
| Current assets | 29/58 | €58,880 | €59,437 | +€557 | +0.9% |
| Stocks and contracts in progress | 3 | €10,969 | €11,855 | +€886 | +8.1% |
| Stocks | 30/36 | €10,969 | €11,855 | +€886 | +8.1% |
| Amounts receivable within one year | 40/41 | €32,536 | €36,016 | +€3,480 | +10.7% |
| Trade receivables | 40 | €3,588 | €5,146 | +€1,559 | +43.5% |
| Other amounts receivable | 41 | €28,948 | €30,870 | +€1,921 | +6.6% |
| Cash at bank and in hand | 54/58 | €15,020 | €11,227 | -€3,793 | -25.3% |
| Deferred charges and accrued income | 490/1 | €355 | €340 | -€16 | -4.4% |
| Total equity and liabilities | 10/49 | €137,650 | €124,147 | -€13,503 | -9.8% |
| Equity | 10/15 | €52,171 | €51,398 | -€774 | -1.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €32,171 | €32,171 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €30,171 | €30,171 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€774 | -€774 | |
| Amounts payable | 17/49 | €85,479 | €72,749 | -€12,730 | -14.9% |
| Amounts payable after more than one year | 17 | €51,174 | €29,593 | -€21,581 | -42.2% |
| Financial debts | 170/4 | €51,174 | €29,593 | -€21,581 | -42.2% |
| Amounts payable within one year | 42/48 | €34,305 | €43,156 | +€8,851 | +25.8% |
| Current portion of amounts payable after more than one year | 42 | €21,855 | €24,765 | +€2,910 | +13.3% |
| Trade debts | 44 | €3,638 | €12,636 | +€8,998 | +247% |
| Suppliers | 440/4 | €3,638 | €12,636 | +€8,998 | +247% |
| Taxes, remuneration and social security | 45 | €8,812 | €5,755 | -€3,057 | -34.7% |
| Taxes | 450/3 | €6,712 | €3,163 | -€3,549 | -52.9% |
| Remuneration and social security | 454/9 | €2,100 | €2,592 | +€492 | +23.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €6,390 | +€6,390 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,066 | €19,201 | +€7,135 | +59.1% |
| Other operating charges | 640/8 | €1,532 | €3,246 | +€1,713 | +112% |
| Non-recurring operating charges | 66A | €781 | €0 | -€781 | -100% |
| Gross operating margin | 9900 | €40,460 | €34,144 | -€6,316 | -15.6% |
| Operating profit (loss) | 9901 | €26,080 | €5,308 | -€20,772 | -79.6% |
| Financial income | 75/76B | €1,550 | €1,581 | +€31 | +2.0% |
| Recurring financial income | 75 | €1,550 | €1,581 | +€31 | +2.0% |
| Financial charges | 65/66B | €5,526 | €5,568 | +€42 | +0.8% |
| Recurring financial charges | 65 | €5,526 | €5,568 | +€42 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €22,104 | €1,320 | -€20,784 | -94.0% |
| Income taxes | 67/77 | €6,457 | €2,094 | -€4,363 | -67.6% |
| Profit (loss) for the period | 9904 | €15,648 | -€774 | -€16,421 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,648 | -€774 | -€16,421 |
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 15 October 2026 via checked.be.