Petitgrain: 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.
Petitgrain
Largest movements
- Cash -€24,115
down €24,115 (-37.4%), from €64,529 to €40,413
mainly Contributions, distributions and other (-€59,088) and Investment in fixed assets (net) (-€21,102)
- Tangible fixed assets +€13,422
up €13,422 (+17.8%), from €75,568 to €88,991
of which Land and buildings: +€7,037
- Other debts +€50,263
new in 2025: €50,263
- Reserves -€40,844
down €40,844 (-69.1%), from €59,088 to €18,244
- Debts after one year -€12,256
down €12,256 (-17.6%), from €69,606 to €57,350
- Tax, wage and social debts -€9,003
down €9,003 (-77.9%), from €11,553 to €2,550
- Depreciation +€4,439
up €4,439 (+137.0%), from €3,241 to €7,680
- Gross operating margin -€659
down €659 (-1.8%), from €35,859 to €35,200
- Financial charges +€622
up €622 (+22.1%), from €2,811 to €3,433
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 | €157,255 | €145,131 | -€12,123 | -7.7% |
| Fixed assets | 21/28 | €75,968 | €89,391 | +€13,422 | +17.7% |
| Tangible fixed assets | 22/27 | €75,568 | €88,991 | +€13,422 | +17.8% |
| Land and buildings | 22 | €72,963 | €80,000 | +€7,037 | +9.6% |
| Plant, machinery and equipment | 23 | €1,016 | €552 | -€464 | -45.7% |
| Furniture and vehicles | 24 | €1,590 | €8,439 | +€6,849 | +430.8% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €81,286 | €55,741 | -€25,546 | -31.4% |
| Amounts receivable within one year | 40/41 | €16,757 | €15,327 | -€1,430 | -8.5% |
| Trade receivables | 40 | €14,885 | €13,327 | -€1,558 | -10.5% |
| Other amounts receivable | 41 | €1,872 | €2,000 | +€128 | +6.8% |
| Cash at bank and in hand | 54/58 | €64,529 | €40,413 | -€24,115 | -37.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €157,255 | €145,131 | -€12,123 | -7.7% |
| Equity | 10/15 | €61,588 | €20,744 | -€40,844 | -66.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €59,088 | €18,244 | -€40,844 | -69.1% |
| Distributable reserves | 133 | €59,088 | €18,244 | -€40,844 | -69.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €95,667 | €124,387 | +€28,720 | +30.0% |
| Amounts payable after more than one year | 17 | €69,606 | €57,350 | -€12,256 | -17.6% |
| Financial debts | 170/4 | €69,606 | €57,350 | -€12,256 | -17.6% |
| Amounts payable within one year | 42/48 | €26,060 | €66,486 | +€40,426 | +155.1% |
| Current portion of amounts payable after more than one year | 42 | €11,818 | €12,256 | +€437 | +3.7% |
| Trade debts | 44 | €2,689 | €1,418 | -€1,271 | -47.3% |
| Suppliers | 440/4 | €2,689 | €1,418 | -€1,271 | -47.3% |
| Taxes, remuneration and social security | 45 | €11,553 | €2,550 | -€9,003 | -77.9% |
| Taxes | 450/3 | €11,553 | €2,550 | -€9,003 | -77.9% |
| Other amounts payable | 47/48 | - | €50,263 | +€50,263 | |
| Accrued charges and deferred income | 492/3 | €0 | €550 | +€550 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,241 | €7,680 | +€4,439 | +137.0% |
| Other operating charges | 640/8 | €467 | €638 | +€172 | +36.8% |
| Gross operating margin | 9900 | €35,859 | €35,200 | -€659 | -1.8% |
| Operating profit (loss) | 9901 | €32,151 | €26,882 | -€5,269 | -16.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,811 | €3,433 | +€622 | +22.1% |
| Recurring financial charges | 65 | €2,811 | €3,433 | +€622 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €29,341 | €23,449 | -€5,891 | -20.1% |
| Income taxes | 67/77 | €5,328 | €5,205 | -€122 | -2.3% |
| Profit (loss) for the period | 9904 | €24,013 | €18,244 | -€5,769 | -24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,013 | €18,244 | -€5,769 | -24.0% |
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.