Petite usine: 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.
Petite usine
Largest movements
- Cash +€26,836
up €26,836 (+327%), from €8,213 to €35,049
mainly Other debts (+€20,378) and Receivables within one year (+€14,630)
- Receivables within one year -€14,630
down €14,630 (-53.5%), from €27,342 to €12,712
of which Trade receivables: -€13,535
- Tangible fixed assets -€10,691
down €10,691 (-26.6%), from €40,213 to €29,522
of which Furniture and vehicles: -€5,840
- Other debts +€20,378
up €20,378 (+75.6%), from €26,960 to €47,338
- Profit (loss) carried forward -€17,337
down €17,337 (-47.5%), from €36,520 to €19,183
- Tax, wage and social debts -€903
no longer reported in 2025 (was €903)
- Gross operating margin -€8,904
down €8,904 (-37.8%), from €23,531 to €14,627
- Depreciation +€2,460
up €2,460 (+29.9%), from €8,231 to €10,691
- Taxes -€1,845
down €1,845 (-63.6%), from €2,903 to €1,058
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 | €75,767 | €77,283 | +€1,515 | +2.0% |
| Fixed assets | 21/28 | €40,213 | €29,522 | -€10,691 | -26.6% |
| Tangible fixed assets | 22/27 | €40,213 | €29,522 | -€10,691 | -26.6% |
| Plant, machinery and equipment | 23 | €12,614 | €7,764 | -€4,851 | -38.5% |
| Furniture and vehicles | 24 | €27,598 | €21,758 | -€5,840 | -21.2% |
| Current assets | 29/58 | €35,554 | €47,761 | +€12,207 | +34.3% |
| Amounts receivable within one year | 40/41 | €27,342 | €12,712 | -€14,630 | -53.5% |
| Trade receivables | 40 | €23,033 | €9,498 | -€13,535 | -58.8% |
| Other amounts receivable | 41 | €4,309 | €3,214 | -€1,095 | -25.4% |
| Cash at bank and in hand | 54/58 | €8,213 | €35,049 | +€26,836 | +327% |
| Total equity and liabilities | 10/49 | €75,767 | €77,283 | +€1,515 | +2.0% |
| Equity | 10/15 | €46,520 | €29,183 | -€17,337 | -37.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,520 | €19,183 | -€17,337 | -47.5% |
| Amounts payable | 17/49 | €29,247 | €48,099 | +€18,852 | +64.5% |
| Amounts payable within one year | 42/48 | €29,247 | €48,099 | +€18,852 | +64.5% |
| Trade debts | 44 | €1,384 | €761 | -€623 | -45.0% |
| Suppliers | 440/4 | €1,384 | €761 | -€623 | -45.0% |
| Taxes, remuneration and social security | 45 | €903 | - | -€903 | |
| Taxes | 450/3 | €903 | - | -€903 | |
| Other amounts payable | 47/48 | €26,960 | €47,338 | +€20,378 | +75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,231 | €10,691 | +€2,460 | +29.9% |
| Other operating charges | 640/8 | €116 | €96 | -€19 | -16.7% |
| Gross operating margin | 9900 | €23,531 | €14,627 | -€8,904 | -37.8% |
| Operating profit (loss) | 9901 | €15,184 | €3,840 | -€11,344 | -74.7% |
| Financial income | 75/76B | €282 | €211 | -€71 | -25.2% |
| Recurring financial income | 75 | €282 | €211 | -€71 | -25.2% |
| Financial charges | 65/66B | €396 | €329 | -€66 | -16.8% |
| Recurring financial charges | 65 | €396 | €329 | -€66 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €15,070 | €3,721 | -€11,349 | -75.3% |
| Income taxes | 67/77 | €2,903 | €1,058 | -€1,845 | -63.6% |
| Profit (loss) for the period | 9904 | €12,167 | €2,663 | -€9,504 | -78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,167 | €2,663 | -€9,504 | -78.1% |
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 27 October 2026 via checked.be.