PETIT TRESOR: 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 TRESOR
Largest movements
- Receivables within one year +€31,490
up €31,490 (+60.4%), from €52,125 to €83,615
of which Other amounts receivable: +€29,489
- Cash +€6,649
up €6,649 (+664%), from €1,002 to €7,651
mainly Net result for the year (+€28,080) and Other debts (+€22,061)
- Tangible fixed assets +€2,270
up €2,270 (+1,147%), from €198 to €2,468
- Other debts +€22,061
up €22,061 (+259%), from €8,507 to €30,568
- Trade debts +€15,100
up €15,100 (+178%), from €8,499 to €23,598
- Tax, wage and social debts +€3,748
up €3,748 (+23.5%), from €15,930 to €19,678
of which Taxes: +€7,682
- Gross operating margin +€45,094
up €45,094 (+145%), from €30,999 to €76,093
- Taxes +€8,684
up €8,684 (+541%), from €1,606 to €10,290
- Staff costs +€5,345
up €5,345 (+18.5%), from €28,824 to €34,168
- Other operating charges -€2,982
down €2,982 (-75.7%), from €3,938 to €955
- Financial charges +€1,346
up €1,346 (+266%), from €506 to €1,852
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 | €59,314 | €100,373 | +€41,060 | +69.2% |
| Fixed assets | 21/28 | €378 | €2,648 | +€2,270 | +601% |
| Tangible fixed assets | 22/27 | €198 | €2,468 | +€2,270 | +1,147% |
| Furniture and vehicles | 24 | €198 | €2,468 | +€2,270 | +1,147% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €58,936 | €97,725 | +€38,789 | +65.8% |
| Stocks and contracts in progress | 3 | €4,912 | €4,912 | = | 0.0% |
| Stocks | 30/36 | €4,912 | €4,912 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €52,125 | €83,615 | +€31,490 | +60.4% |
| Trade receivables | 40 | €48,799 | €50,800 | +€2,001 | +4.1% |
| Other amounts receivable | 41 | €3,326 | €32,815 | +€29,489 | +887% |
| Cash at bank and in hand | 54/58 | €1,002 | €7,651 | +€6,649 | +664% |
| Deferred charges and accrued income | 490/1 | €897 | €1,547 | +€650 | +72.4% |
| Total equity and liabilities | 10/49 | €59,314 | €100,373 | +€41,060 | +69.2% |
| Equity | 10/15 | €25,538 | €25,000 | -€538 | -2.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €538 | €0 | -€538 | -100% |
| Amounts payable | 17/49 | €33,776 | €75,373 | +€41,598 | +123% |
| Amounts payable within one year | 42/48 | €33,776 | €75,349 | +€41,573 | +123% |
| Financial debts | 43 | €839 | €1,504 | +€665 | +79.2% |
| Credit institutions | 430/8 | €839 | €1,504 | +€665 | +79.2% |
| Trade debts | 44 | €8,499 | €23,598 | +€15,100 | +178% |
| Suppliers | 440/4 | €8,499 | €23,598 | +€15,100 | +178% |
| Taxes, remuneration and social security | 45 | €15,930 | €19,678 | +€3,748 | +23.5% |
| Taxes | 450/3 | €8,167 | €15,850 | +€7,682 | +94.1% |
| Remuneration and social security | 454/9 | €7,763 | €3,828 | -€3,935 | -50.7% |
| Other amounts payable | 47/48 | €8,507 | €30,568 | +€22,061 | +259% |
| Accrued charges and deferred income | 492/3 | - | €25 | +€25 | |
| Remuneration, social security and pensions | 62 | €28,824 | €34,168 | +€5,345 | +18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,438 | €798 | -€640 | -44.5% |
| Other operating charges | 640/8 | €3,938 | €955 | -€2,982 | -75.7% |
| Gross operating margin | 9900 | €30,999 | €76,093 | +€45,094 | +145% |
| Operating profit (loss) | 9901 | -€3,200 | €40,171 | +€43,372 | |
| Financial income | 75/76B | €127 | €50 | -€77 | -60.6% |
| Recurring financial income | 75 | €127 | €50 | -€77 | -60.6% |
| Financial charges | 65/66B | €506 | €1,852 | +€1,346 | +266% |
| Recurring financial charges | 65 | €506 | €1,852 | +€1,346 | +266% |
| Profit (loss) for the period before taxes | 9903 | -€3,579 | €38,370 | +€41,949 | |
| Income taxes | 67/77 | €1,606 | €10,290 | +€8,684 | +541% |
| Profit (loss) for the period | 9904 | -€5,184 | €28,080 | +€33,265 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,184 | €28,080 | +€33,265 |
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 24 October 2026 via checked.be.