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.
What changed
PETITJEAN
NACE 46.831, Wholesale of construction materials, general range
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€165,477
2024 · €130,813+€34,664
Equity
€8.9m
2024 · €9.1m-€178,772
Cash
€114,838
2024 · €137,164-€22,326
Balance sheet total
€9.4m
2024 · €9.8m-€448,141
Largest movements
Assets
- Receivables after one year -€225,000
down €225,000 (-100%), from €225,000 to €0
- Financial fixed assets -€150,000
down €150,000 (-100%), from €150,000 to €0
Equity and liabilities
- Other debts -€247,916
down €247,916 (-93.7%), from €264,568 to €16,652
- Reserves -€178,772
down €178,772 (-25.6%), from €697,111 to €518,340
of which Distributable reserves: -€178,772
Income statement
- Financial income +€44,205
up €44,205 (+703%), from €6,290 to €50,495
of which Non-recurring financial income: +€47,351
- Gross operating margin -€14,138
down €14,138 (-4.7%), from €303,277 to €289,139
- Financial charges -€4,155
down €4,155 (-17.8%), from €23,346 to €19,191
of which Financial charges: -€4,599
- Depreciation -€3,823
down €3,823 (-8.5%), from €45,011 to €41,188
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.
Result 2024
€130,813
Gross operating margin
-€14,138
Depreciation
+€3,823
Other operating charges
-€762
Financial income
+€44,205
Financial charges
+€4,155
Taxes
-€2,618
Result 2025
€165,477
raises the resultlowers the result
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.
From operations
+€313,115
Investment
+€116,678
Financing
-€452,119
Cash 2024
€137,164
From operations (derived)
+€313,115
Net result for the year
+€165,477
Depreciation
+€41,188
Receivables after one year
+€225,000
Receivables within one year
+€34,408
Deferred charges and accrued income
+€8,541
Provisions
+€53,763
Trade debts
+€2,882
Tax, wage and social debts
+€31,838
Other debts
-€247,916
Accrued charges and deferred income
-€2,066
Investment (derived)
+€116,678
Investment in fixed assets (net)
+€116,678
Financing
-€452,119
Debts after one year
-€36,928
Current portion of long-term debt
-€70,943
Contributions, distributions and other
-€344,248
Cash 2025
€114,838
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,848,055 | €9,399,914 | -€448,141 | -4.6% |
| Fixed assets | 21/28 | €9,439,940 | €9,282,074 | -€157,866 | -1.7% |
| Tangible fixed assets | 22/27 | €9,289,940 | €9,282,074 | -€7,866 | -0.1% |
| Land and buildings | 22 | €9,225,291 | €9,226,263 | +€972 | 0.0% |
| Plant, machinery and equipment | 23 | €16,510 | €14,412 | -€2,098 | -12.7% |
| Furniture and vehicles | 24 | €44,139 | €37,399 | -€6,741 | -15.3% |
| Other tangible fixed assets | 26 | €4,000 | €4,000 | = | 0.0% |
| Financial fixed assets | 28 | €150,000 | €0 | -€150,000 | -100% |
| Current assets | 29/58 | €408,115 | €117,840 | -€290,275 | -71.1% |
| Amounts receivable after more than one year | 29 | €225,000 | €0 | -€225,000 | -100% |
| Other amounts receivable | 291 | €225,000 | €0 | -€225,000 | -100% |
| Amounts receivable within one year | 40/41 | €35,958 | €1,550 | -€34,408 | -95.7% |
| Trade receivables | 40 | €1,146 | €1,550 | +€404 | +35.3% |
| Other amounts receivable | 41 | €34,812 | €0 | -€34,812 | -100% |
| Cash at bank and in hand | 54/58 | €137,164 | €114,838 | -€22,326 | -16.3% |
| Deferred charges and accrued income | 490/1 | €9,993 | €1,452 | -€8,541 | -85.5% |
| Total equity and liabilities | 10/49 | €9,848,055 | €9,399,914 | -€448,141 | -4.6% |
| Equity | 10/15 | €9,053,108 | €8,874,337 | -€178,772 | -2.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €8,293,997 | €8,293,997 | = | 0.0% |
| Reserves | 13 | €697,111 | €518,340 | -€178,772 | -25.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €690,911 | €512,140 | -€178,772 | -25.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | - | €53,763 | +€53,763 | |
| Deferred taxes | 168 | - | €53,763 | +€53,763 | |
| Amounts payable | 17/49 | €794,946 | €471,814 | -€323,132 | -40.6% |
| Amounts payable after more than one year | 17 | €296,324 | €259,397 | -€36,928 | -12.5% |
| Financial debts | 170/4 | €296,324 | €259,397 | -€36,928 | -12.5% |
| Amounts payable within one year | 42/48 | €460,382 | €176,244 | -€284,139 | -61.7% |
| Current portion of amounts payable after more than one year | 42 | €124,474 | €53,531 | -€70,943 | -57.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €11,249 | €14,131 | +€2,882 | +25.6% |
| Suppliers | 440/4 | €11,249 | €14,131 | +€2,882 | +25.6% |
| Taxes, remuneration and social security | 45 | €60,092 | €91,930 | +€31,838 | +53.0% |
| Taxes | 450/3 | €60,092 | €91,930 | +€31,838 | +53.0% |
| Other amounts payable | 47/48 | €264,568 | €16,652 | -€247,916 | -93.7% |
| Accrued charges and deferred income | 492/3 | €38,240 | €36,174 | -€2,066 | -5.4% |
| Non-recurring operating income | 76A | €13 | €15,150 | +€15,137 | +114,848% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,011 | €41,188 | -€3,823 | -8.5% |
| Other operating charges | 640/8 | €36,150 | €36,913 | +€762 | +2.1% |
| Gross operating margin | 9900 | €303,277 | €289,139 | -€14,138 | -4.7% |
| Operating profit (loss) | 9901 | €222,116 | €211,038 | -€11,078 | -5.0% |
| Financial income | 75/76B | €6,290 | €50,495 | +€44,205 | +703% |
| Recurring financial income | 75 | €6,290 | €3,144 | -€3,146 | -50.0% |
| Non-recurring financial income | 76B | - | €47,351 | +€47,351 | |
| Financial charges | 65/66B | €23,346 | €19,191 | -€4,155 | -17.8% |
| Recurring financial charges | 65 | €23,346 | €18,748 | -€4,599 | -19.7% |
| Non-recurring financial charges | 66B | - | €444 | +€444 | |
| Profit (loss) for the period before taxes | 9903 | €205,059 | €242,342 | +€37,282 | +18.2% |
| Income taxes | 67/77 | €74,246 | €76,865 | +€2,618 | +3.5% |
| Profit (loss) for the period | 9904 | €130,813 | €165,477 | +€34,664 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €130,813 | €165,477 | +€34,664 | +26.5% |
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 16 October 2026 via checked.be.