Petitjean-Dewil: 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-Dewil
Largest movements
- Receivables within one year -€16,602
down €16,602 (-73.0%), from €22,743 to €6,141
of which Trade receivables: -€16,222
- Tangible fixed assets -€9,026
down €9,026 (-15.6%), from €57,764 to €48,737
of which Leasing and similar rights: -€9,001
- Stocks and contracts +€5,257
up €5,257 (+372%), from €1,413 to €6,670
- Cash +€3,305
up €3,305 (+27.9%), from €11,832 to €15,136
mainly Receivables within one year (+€16,602) and Depreciation (+€11,667)
- Debts after one year -€10,384
down €10,384 (-17.3%), from €59,972 to €49,588
- Other debts -€9,742
down €9,742 (-8.7%), from €112,330 to €102,588
- Trade debts +€8,957
up €8,957 (+57.3%), from €15,618 to €24,574
- Current portion of long-term debt -€5,225
down €5,225 (-33.9%), from €15,415 to €10,189
- Tax, wage and social debts -€3,080
down €3,080 (-40.1%), from €7,677 to €4,597
of which Taxes: -€2,879
- Gross operating margin -€16,633
down €16,633 (-38.0%), from €43,811 to €27,178
- Financial charges +€2,360
up €2,360 (+72.6%), from €3,249 to €5,608
- Financial income -€2,068
down €2,068 (-80.5%), from €2,569 to €501
of which Non-recurring financial income: -€2,109
- Depreciation -€1,364
down €1,364 (-10.5%), from €13,032 to €11,667
- Staff costs +€976
up €976 (+21.6%), from €4,524 to €5,500
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 | €95,293 | €78,609 | -€16,684 | -17.5% |
| Fixed assets | 21/28 | €57,764 | €48,737 | -€9,026 | -15.6% |
| Tangible fixed assets | 22/27 | €57,764 | €48,737 | -€9,026 | -15.6% |
| Plant, machinery and equipment | 23 | €12,443 | €12,693 | +€250 | +2.0% |
| Furniture and vehicles | 24 | €321 | €46 | -€275 | -85.7% |
| Leasing and similar rights | 25 | €44,999 | €35,998 | -€9,001 | -20.0% |
| Current assets | 29/58 | €37,529 | €29,872 | -€7,657 | -20.4% |
| Stocks and contracts in progress | 3 | €1,413 | €6,670 | +€5,257 | +372% |
| Stocks | 30/36 | €1,413 | €6,670 | +€5,257 | +372% |
| Amounts receivable within one year | 40/41 | €22,743 | €6,141 | -€16,602 | -73.0% |
| Trade receivables | 40 | €22,019 | €5,797 | -€16,222 | -73.7% |
| Other amounts receivable | 41 | €724 | €344 | -€380 | -52.5% |
| Cash at bank and in hand | 54/58 | €11,832 | €15,136 | +€3,305 | +27.9% |
| Deferred charges and accrued income | 490/1 | €1,541 | €1,924 | +€383 | +24.8% |
| Total equity and liabilities | 10/49 | €95,293 | €78,609 | -€16,684 | -17.5% |
| Equity | 10/15 | -€116,372 | -€113,582 | +€2,791 | +2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,572 | -€119,782 | +€2,791 | +2.3% |
| Amounts payable | 17/49 | €211,665 | €192,191 | -€19,474 | -9.2% |
| Amounts payable after more than one year | 17 | €59,972 | €49,588 | -€10,384 | -17.3% |
| Financial debts | 170/4 | €59,972 | €49,588 | -€10,384 | -17.3% |
| Amounts payable within one year | 42/48 | €151,694 | €142,603 | -€9,091 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €15,415 | €10,189 | -€5,225 | -33.9% |
| Trade debts | 44 | €15,618 | €24,574 | +€8,957 | +57.3% |
| Suppliers | 440/4 | €15,618 | €24,574 | +€8,957 | +57.3% |
| Advances received on contracts in progress | 46 | €654 | €654 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,677 | €4,597 | -€3,080 | -40.1% |
| Taxes | 450/3 | €4,864 | €1,984 | -€2,879 | -59.2% |
| Remuneration and social security | 454/9 | €2,814 | €2,613 | -€201 | -7.1% |
| Other amounts payable | 47/48 | €112,330 | €102,588 | -€9,742 | -8.7% |
| Remuneration, social security and pensions | 62 | €4,524 | €5,500 | +€976 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,032 | €11,667 | -€1,364 | -10.5% |
| Other operating charges | 640/8 | €1,983 | €1,972 | -€11 | -0.5% |
| Gross operating margin | 9900 | €43,811 | €27,178 | -€16,633 | -38.0% |
| Operating profit (loss) | 9901 | €24,272 | €8,038 | -€16,234 | -66.9% |
| Financial income | 75/76B | €2,569 | €501 | -€2,068 | -80.5% |
| Recurring financial income | 75 | €2 | €43 | +€40 | +1,677% |
| Non-recurring financial income | 76B | €2,566 | €458 | -€2,109 | -82.2% |
| Financial charges | 65/66B | €3,249 | €5,608 | +€2,360 | +72.6% |
| Recurring financial charges | 65 | €3,249 | €5,608 | +€2,360 | +72.6% |
| Profit (loss) for the period before taxes | 9903 | €23,592 | €2,930 | -€20,662 | -87.6% |
| Income taxes | 67/77 | - | €140 | +€140 | |
| Profit (loss) for the period | 9904 | €23,592 | €2,791 | -€20,801 | -88.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,592 | €2,791 | -€20,801 | -88.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.