PETIT POURRI: 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 POURRI
Largest movements
- Tangible fixed assets +€42,739
new in 2025: €42,739
- Cash -€20,572
down €20,572 (-59.6%), from €34,508 to €13,936
mainly Investment in fixed assets (net) (-€49,617) and Trade debts (-€3,157)
- Stocks and contracts -€2,603
down €2,603 (-43.1%), from €6,040 to €3,437
- Receivables within one year -€916
down €916 (-99.3%), from €923 to €7
of which Trade receivables: -€767
- Other debts +€22,728
up €22,728 (+147.4%), from €15,414 to €38,142
- Trade debts -€3,157
down €3,157 (-90.5%), from €3,487 to €330
- Gross operating margin -€13,431
down €13,431 (-59.3%), from €22,667 to €9,236
- Depreciation +€6,878
new in 2025: €6,878
- Taxes -€4,474
down €4,474 (-75.0%), from €5,968 to €1,494
- Other operating charges -€1,567
down €1,567 (-63.4%), from €2,474 to €907
- Financial income -€416
down €416 (-100.0%), from €416 to €0
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 | €41,471 | €60,603 | +€19,132 | +46.1% |
| Fixed assets | 21/28 | - | €42,739 | +€42,739 | |
| Tangible fixed assets | 22/27 | - | €42,739 | +€42,739 | |
| Furniture and vehicles | 24 | - | €42,739 | +€42,739 | |
| Current assets | 29/58 | €41,471 | €17,865 | -€23,606 | -56.9% |
| Stocks and contracts in progress | 3 | €6,040 | €3,437 | -€2,603 | -43.1% |
| Stocks | 30/36 | €6,040 | €3,437 | -€2,603 | -43.1% |
| Amounts receivable within one year | 40/41 | €923 | €7 | -€916 | -99.3% |
| Trade receivables | 40 | €767 | €0 | -€767 | -100.0% |
| Other amounts receivable | 41 | €157 | €7 | -€150 | -95.7% |
| Cash at bank and in hand | 54/58 | €34,508 | €13,936 | -€20,572 | -59.6% |
| Deferred charges and accrued income | 490/1 | - | €485 | +€485 | |
| Total equity and liabilities | 10/49 | €41,471 | €60,603 | +€19,132 | +46.1% |
| Equity | 10/15 | €17,369 | €17,176 | -€193 | -1.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €14,369 | €14,369 | = | 0.0% |
| Distributable reserves | 133 | €14,369 | €14,369 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€193 | -€193 | |
| Amounts payable | 17/49 | €24,103 | €43,428 | +€19,325 | +80.2% |
| Amounts payable within one year | 42/48 | €24,103 | €43,428 | +€19,325 | +80.2% |
| Trade debts | 44 | €3,487 | €330 | -€3,157 | -90.5% |
| Suppliers | 440/4 | €3,487 | €330 | -€3,157 | -90.5% |
| Taxes, remuneration and social security | 45 | €5,201 | €4,956 | -€245 | -4.7% |
| Taxes | 450/3 | €5,201 | €4,956 | -€245 | -4.7% |
| Other amounts payable | 47/48 | €15,414 | €38,142 | +€22,728 | +147.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,878 | +€6,878 | |
| Other operating charges | 640/8 | €2,474 | €907 | -€1,567 | -63.4% |
| Gross operating margin | 9900 | €22,667 | €9,236 | -€13,431 | -59.3% |
| Operating profit (loss) | 9901 | €20,193 | €1,451 | -€18,742 | -92.8% |
| Financial income | 75/76B | €416 | €0 | -€416 | -100.0% |
| Recurring financial income | 75 | €416 | €0 | -€416 | -100.0% |
| Financial charges | 65/66B | €273 | €150 | -€123 | -45.1% |
| Recurring financial charges | 65 | €273 | €150 | -€123 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | €20,337 | €1,301 | -€19,036 | -93.6% |
| Income taxes | 67/77 | €5,968 | €1,494 | -€4,474 | -75.0% |
| Profit (loss) for the period | 9904 | €14,369 | -€193 | -€14,562 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,369 | -€193 | -€14,562 |
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 8 October 2026 via checked.be.