PETITJEAN: 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.
PETITJEAN
Largest movements
- Cash +€263,685
up €263,685 (+488%), from €54,081 to €317,766
mainly Current investments (+€248,303) and Net result for the year (+€15,291)
- Current investments -€248,303
down €248,303 (-37.2%), from €667,445 to €419,142
- Reserves +€15,291
up €15,291 (+46.1%), from €33,144 to €48,435
- Gross operating margin -€21,556
down €21,556 (-58.7%), from €36,749 to €15,193
- Depreciation -€7,809
down €7,809 (-66.8%), from €11,686 to €3,877
- Taxes -€6,523
down €6,523 (-50.5%), from €12,905 to €6,382
- Financial income -€5,957
down €5,957 (-34.1%), from €17,463 to €11,506
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 | €758,630 | €774,275 | +€15,645 | +2.1% |
| Fixed assets | 21/28 | €32,475 | €29,791 | -€2,684 | -8.3% |
| Tangible fixed assets | 22/27 | €32,475 | €29,791 | -€2,684 | -8.3% |
| Land and buildings | 22 | €32,475 | €28,931 | -€3,544 | -10.9% |
| Furniture and vehicles | 24 | - | €860 | +€860 | |
| Current assets | 29/58 | €726,155 | €744,484 | +€18,329 | +2.5% |
| Amounts receivable within one year | 40/41 | €4,262 | €6,967 | +€2,705 | +63.5% |
| Trade receivables | 40 | €103 | €738 | +€635 | +617% |
| Other amounts receivable | 41 | €4,159 | €6,229 | +€2,070 | +49.8% |
| Current investments | 50/53 | €667,445 | €419,142 | -€248,303 | -37.2% |
| Cash at bank and in hand | 54/58 | €54,081 | €317,766 | +€263,685 | +488% |
| Deferred charges and accrued income | 490/1 | €367 | €609 | +€242 | +65.9% |
| Total equity and liabilities | 10/49 | €758,630 | €774,275 | +€15,645 | +2.1% |
| Equity | 10/15 | €756,905 | €772,196 | +€15,291 | +2.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €33,144 | €48,435 | +€15,291 | +46.1% |
| Distributable reserves | 133 | €33,144 | €48,435 | +€15,291 | +46.1% |
| Profit (loss) carried forward | 14 | €704,761 | €704,761 | = | 0.0% |
| Amounts payable | 17/49 | €1,725 | €2,079 | +€354 | +20.5% |
| Amounts payable within one year | 42/48 | €1,725 | €2,079 | +€354 | +20.5% |
| Trade debts | 44 | - | €664 | +€664 | |
| Suppliers | 440/4 | - | €664 | +€664 | |
| Taxes, remuneration and social security | 45 | €1,725 | €1,415 | -€310 | -18.0% |
| Taxes | 450/3 | €1,725 | €925 | -€800 | -46.4% |
| Remuneration and social security | 454/9 | - | €490 | +€490 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,686 | €3,877 | -€7,809 | -66.8% |
| Other operating charges | 640/8 | €915 | €714 | -€201 | -22.0% |
| Gross operating margin | 9900 | €36,749 | €15,193 | -€21,556 | -58.7% |
| Operating profit (loss) | 9901 | €24,148 | €10,602 | -€13,546 | -56.1% |
| Financial income | 75/76B | €17,463 | €11,506 | -€5,957 | -34.1% |
| Recurring financial income | 75 | €17,463 | €11,506 | -€5,957 | -34.1% |
| Financial charges | 65/66B | €167 | €435 | +€268 | +160% |
| Recurring financial charges | 65 | €167 | €435 | +€268 | +160% |
| Profit (loss) for the period before taxes | 9903 | €41,444 | €21,673 | -€19,771 | -47.7% |
| Income taxes | 67/77 | €12,905 | €6,382 | -€6,523 | -50.5% |
| Profit (loss) for the period | 9904 | €28,539 | €15,291 | -€13,248 | -46.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,539 | €15,291 | -€13,248 | -46.4% |
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 25 October 2026 via checked.be.