PETIT POIS: 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 POIS
Largest movements
- Stocks and contracts -€20,598
down €20,598 (-10.8%), from €190,071 to €169,474
- Receivables within one year -€7,174
down €7,174 (-71.9%), from €9,980 to €2,806
of which Other amounts receivable: -€7,044
- Cash +€3,615
up €3,615 (+131%), from €2,764 to €6,379
mainly Stocks and contracts (+€20,598) and Trade debts (+€12,582)
- Deferred charges and accrued income -€3,577
down €3,577 (-71.0%), from €5,041 to €1,464
- Tax, wage and social debts -€28,120
down €28,120 (-61.0%), from €46,063 to €17,943
of which Taxes: -€25,228
- Trade debts +€12,582
up €12,582 (+38.6%), from €32,577 to €45,159
- Profit (loss) carried forward -€9,390
down €9,390 (-15.7%), from -€60,000 to -€69,390
- Other debts +€6,334
up €6,334 (+10.9%), from €57,894 to €64,229
- Short-term financial debts -€6,196
down €6,196 (-6.7%), from €92,051 to €85,855
- Staff costs -€33,550
down €33,550 (-64.7%), from €51,830 to €18,280
- Financial income +€8,806
up €8,806 (+204%), from €4,319 to €13,125
- Gross operating margin -€6,633
down €6,633 (-45.7%), from €14,506 to €7,873
- Financial charges -€5,667
down €5,667 (-35.0%), from €16,211 to €10,544
- Depreciation -€5,123
down €5,123 (-91.5%), from €5,597 to €474
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 | €209,964 | €181,756 | -€28,208 | -13.4% |
| Fixed assets | 21/28 | €1,745 | €1,271 | -€474 | -27.2% |
| Tangible fixed assets | 22/27 | €1,745 | €1,271 | -€474 | -27.2% |
| Furniture and vehicles | 24 | €1,593 | €1,195 | -€398 | -25.0% |
| Other tangible fixed assets | 26 | €152 | €76 | -€76 | -50.0% |
| Current assets | 29/58 | €208,219 | €180,486 | -€27,734 | -13.3% |
| Amounts receivable after more than one year | 29 | €363 | €363 | = | 0.0% |
| Other amounts receivable | 291 | €363 | €363 | = | 0.0% |
| Stocks and contracts in progress | 3 | €190,071 | €169,474 | -€20,598 | -10.8% |
| Stocks | 30/36 | €190,071 | €169,474 | -€20,598 | -10.8% |
| Amounts receivable within one year | 40/41 | €9,980 | €2,806 | -€7,174 | -71.9% |
| Trade receivables | 40 | €130 | - | -€130 | |
| Other amounts receivable | 41 | €9,850 | €2,806 | -€7,044 | -71.5% |
| Cash at bank and in hand | 54/58 | €2,764 | €6,379 | +€3,615 | +131% |
| Deferred charges and accrued income | 490/1 | €5,041 | €1,464 | -€3,577 | -71.0% |
| Total equity and liabilities | 10/49 | €209,964 | €181,756 | -€28,208 | -13.4% |
| Equity | 10/15 | -€22,040 | -€31,430 | -€9,390 | -42.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,360 | €19,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Own shares acquired | 1312 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €17,500 | €17,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,000 | -€69,390 | -€9,390 | -15.7% |
| Amounts payable | 17/49 | €232,004 | €213,186 | -€18,818 | -8.1% |
| Amounts payable within one year | 42/48 | €232,004 | €213,186 | -€18,818 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €3,418 | - | -€3,418 | |
| Financial debts | 43 | €92,051 | €85,855 | -€6,196 | -6.7% |
| Credit institutions | 430/8 | €92,051 | €85,855 | -€6,196 | -6.7% |
| Trade debts | 44 | €32,577 | €45,159 | +€12,582 | +38.6% |
| Suppliers | 440/4 | €32,577 | €45,159 | +€12,582 | +38.6% |
| Taxes, remuneration and social security | 45 | €46,063 | €17,943 | -€28,120 | -61.0% |
| Taxes | 450/3 | €42,725 | €17,496 | -€25,228 | -59.0% |
| Remuneration and social security | 454/9 | €3,339 | €446 | -€2,892 | -86.6% |
| Other amounts payable | 47/48 | €57,894 | €64,229 | +€6,334 | +10.9% |
| Remuneration, social security and pensions | 62 | €51,830 | €18,280 | -€33,550 | -64.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,597 | €474 | -€5,123 | -91.5% |
| Other operating charges | 640/8 | €5,792 | €877 | -€4,915 | -84.9% |
| Gross operating margin | 9900 | €14,506 | €7,873 | -€6,633 | -45.7% |
| Operating profit (loss) | 9901 | -€48,713 | -€11,758 | +€36,955 | +75.9% |
| Financial income | 75/76B | €4,319 | €13,125 | +€8,806 | +204% |
| Recurring financial income | 75 | €4,319 | €13,125 | +€8,806 | +204% |
| Financial charges | 65/66B | €16,211 | €10,544 | -€5,667 | -35.0% |
| Recurring financial charges | 65 | €16,211 | €10,544 | -€5,667 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | -€60,605 | -€9,177 | +€51,428 | +84.9% |
| Income taxes | 67/77 | €334 | €213 | -€120 | -36.1% |
| Profit (loss) for the period | 9904 | -€60,939 | -€9,390 | +€51,548 | +84.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€60,939 | -€9,390 | +€51,548 | +84.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.