Petit-Nice: what changed
Two fiscal 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-Nice
Largest movements
- Receivables within one year +€95,072
up €95,072 (+1295.5%), from €7,339 to €102,411
of which Other amounts receivable: +€62,370
- Cash -€22,611
down €22,611 (-20.3%), from €111,411 to €88,800
mainly Receivables within one year (-€95,072) and Investment in fixed assets (net) (-€27,468)
- Tangible fixed assets +€2,771
up €2,771 (+4.3%), from €64,738 to €67,509
of which Other tangible fixed assets: +€17,081
- Reserves +€27,410
up €27,410 (+19.5%), from €140,329 to €167,739
of which Distributable reserves: +€25,789
- Other debts +€24,402
new in 2025: €24,402
- Advances received +€21,260
new in 2025: €21,260
- Debts after one year -€8,061
down €8,061 (-33.9%), from €23,750 to €15,688
- Tax, wage and social debts +€6,390
up €6,390 (+38.7%), from €16,501 to €22,891
of which Taxes: +€4,521
- Staff costs +€21,497
up €21,497 (+48.0%), from €44,798 to €66,295
- Taxes -€5,688
down €5,688 (-17.8%), from €31,992 to €26,304
- Gross operating margin +€4,323
up €4,323 (+2.5%), from €171,147 to €175,470
- Depreciation +€3,960
up €3,960 (+19.0%), from €20,805 to €24,765
- Financial income +€1,845
up €1,845 (+572.7%), from €322 to €2,167
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.
Cash bridge derived
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 | €191,980 | €268,504 | +€76,524 | +39.9% |
| Fixed assets | 21/28 | €65,688 | €68,391 | +€2,703 | +4.1% |
| Tangible fixed assets | 22/27 | €64,738 | €67,509 | +€2,771 | +4.3% |
| Land and buildings | 22 | €1,843 | €1,021 | -€822 | -44.6% |
| Plant, machinery and equipment | 23 | €20,805 | €18,517 | -€2,287 | -11.0% |
| Furniture and vehicles | 24 | €40,798 | €29,596 | -€11,201 | -27.5% |
| Other tangible fixed assets | 26 | €1,293 | €18,374 | +€17,081 | +1320.7% |
| Financial fixed assets | 28 | €950 | €882 | -€68 | -7.1% |
| Current assets | 29/58 | €126,292 | €200,113 | +€73,821 | +58.5% |
| Stocks and contracts in progress | 3 | €4,935 | €5,475 | +€540 | +10.9% |
| Stocks | 30/36 | €4,935 | €5,475 | +€540 | +10.9% |
| Amounts receivable within one year | 40/41 | €7,339 | €102,411 | +€95,072 | +1295.5% |
| Trade receivables | 40 | - | €32,702 | +€32,702 | |
| Other amounts receivable | 41 | €7,339 | €69,709 | +€62,370 | +849.9% |
| Cash at bank and in hand | 54/58 | €111,411 | €88,800 | -€22,611 | -20.3% |
| Deferred charges and accrued income | 490/1 | €2,608 | €3,428 | +€820 | +31.4% |
| Total equity and liabilities | 10/49 | €191,980 | €268,504 | +€76,524 | +39.9% |
| Equity | 10/15 | €140,429 | €167,839 | +€27,410 | +19.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €140,329 | €167,739 | +€27,410 | +19.5% |
| Non-distributable reserves | 130/1 | - | €1,622 | +€1,622 | |
| Reserves not available under the articles | 1311 | - | €1,622 | +€1,622 | |
| Distributable reserves | 133 | €140,329 | €166,117 | +€25,789 | +18.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €51,551 | €100,665 | +€49,114 | +95.3% |
| Amounts payable after more than one year | 17 | €23,750 | €15,688 | -€8,061 | -33.9% |
| Financial debts | 170/4 | €23,750 | €15,688 | -€8,061 | -33.9% |
| Amounts payable within one year | 42/48 | €27,802 | €84,977 | +€57,175 | +205.7% |
| Current portion of amounts payable after more than one year | 42 | €7,465 | €8,061 | +€596 | +8.0% |
| Trade debts | 44 | €3,836 | €8,362 | +€4,526 | +118.0% |
| Suppliers | 440/4 | €3,836 | €8,362 | +€4,526 | +118.0% |
| Advances received on contracts in progress | 46 | - | €21,260 | +€21,260 | |
| Taxes, remuneration and social security | 45 | €16,501 | €22,891 | +€6,390 | +38.7% |
| Taxes | 450/3 | €9,600 | €14,121 | +€4,521 | +47.1% |
| Remuneration and social security | 454/9 | €6,901 | €8,770 | +€1,869 | +27.1% |
| Other amounts payable | 47/48 | - | €24,402 | +€24,402 | |
| Remuneration, social security and pensions | 62 | €44,798 | €66,295 | +€21,497 | +48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,805 | €24,765 | +€3,960 | +19.0% |
| Other operating charges | 640/8 | €5,359 | €6,260 | +€901 | +16.8% |
| Gross operating margin | 9900 | €171,147 | €175,470 | +€4,323 | +2.5% |
| Operating profit (loss) | 9901 | €100,186 | €78,150 | -€22,036 | -22.0% |
| Financial income | 75/76B | €322 | €2,167 | +€1,845 | +572.7% |
| Recurring financial income | 75 | €322 | €2,167 | +€1,845 | +572.7% |
| Financial charges | 65/66B | €3,235 | €2,201 | -€1,034 | -32.0% |
| Recurring financial charges | 65 | €3,235 | €2,201 | -€1,034 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €97,273 | €78,116 | -€19,157 | -19.7% |
| Income taxes | 67/77 | €31,992 | €26,304 | -€5,688 | -17.8% |
| Profit (loss) for the period | 9904 | €65,281 | €51,812 | -€13,468 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €65,281 | €51,812 | -€13,468 | -20.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.