PETITQUEUX - POLLET: 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
PETITQUEUX - POLLET
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€103,226
2023 · €378,734-€275,508
Equity
€3.3m
2023 · €3.2m+€103,226
Cash
€68,492
2023 · €74,853-€6,360
Balance sheet total
€6.6m
2023 · €6.3m+€334,444
Largest movements
Assets
- Tangible fixed assets +€246,515
up €246,515 (+8.4%), from €2.9m to €3.2m
of which Land and buildings: +€299,493
- Receivables within one year +€75,332
up €75,332 (+9.3%), from €811,548 to €886,880
Equity and liabilities
- Debts after one year +€169,507
up €169,507 (+23.3%), from €726,553 to €896,060
- Reserves +€103,226
up €103,226 (+3.3%), from €3.2m to €3.3m
of which Distributable reserves: +€158,001
Income statement
- Gross operating margin -€548,486
down €548,486 (-61.5%), from €891,445 to €342,958
- Taxes -€115,716
down €115,716 (-68.0%), from €170,221 to €54,506
- Financial charges -€70,605
down €70,605 (-55.0%), from €128,286 to €57,680
- Other operating charges -€40,043
down €40,043 (-61.5%), from €65,113 to €25,070
- Financial income +€34,997
up €34,997 (+65.6%), from €53,379 to €88,376
From the 2023 result to the 2024 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 2023
€378,734
Gross operating margin
-€548,486
Staff costs
+€34,529
Depreciation
-€29,560
Other operating charges
+€40,043
Financial income
+€34,997
Financial charges
+€70,605
Taxes
+€115,716
Deferred taxes and other
+€6,649
Result 2024
€103,226
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€298,868
Investment
-€491,368
Financing
+€186,141
Cash 2023
€74,853
From operations (derived)
+€298,868
Net result for the year
+€103,226
Depreciation
+€215,032
Receivables within one year
-€75,332
Deferred charges and accrued income
+€10,864
Provisions
-€18,258
Trade debts
+€41,602
Tax, wage and social debts
+€65,643
Other debts
-€45,434
Accrued charges and deferred income
+€1,526
Investment (derived)
-€491,368
Investment in fixed assets (net)
-€461,365
Current investments
-€30,003
Financing
+€186,141
Debts after one year
+€169,507
Current portion of long-term debt
+€30,081
Short-term financial debts
-€13,447
Cash 2024
€68,492
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,299,609 | €6,634,053 | +€334,444 | +5.3% |
| Fixed assets | 21/28 | €2,920,893 | €3,167,227 | +€246,333 | +8.4% |
| Tangible fixed assets | 22/27 | €2,919,293 | €3,165,808 | +€246,515 | +8.4% |
| Land and buildings | 22 | €2,625,766 | €2,925,259 | +€299,493 | +11.4% |
| Plant, machinery and equipment | 23 | €253,609 | €200,870 | -€52,739 | -20.8% |
| Furniture and vehicles | 24 | €39,919 | €39,679 | -€240 | -0.6% |
| Financial fixed assets | 28 | €1,600 | €1,419 | -€182 | -11.3% |
| Current assets | 29/58 | €3,378,715 | €3,466,826 | +€88,111 | +2.6% |
| Amounts receivable within one year | 40/41 | €811,548 | €886,880 | +€75,332 | +9.3% |
| Other amounts receivable | 41 | €811,548 | €886,880 | +€75,332 | +9.3% |
| Current investments | 50/53 | €2,475,587 | €2,505,590 | +€30,003 | +1.2% |
| Cash at bank and in hand | 54/58 | €74,853 | €68,492 | -€6,360 | -8.5% |
| Deferred charges and accrued income | 490/1 | €16,728 | €5,864 | -€10,864 | -64.9% |
| Total equity and liabilities | 10/49 | €6,299,609 | €6,634,053 | +€334,444 | +5.3% |
| Equity | 10/15 | €3,184,244 | €3,287,470 | +€103,226 | +3.2% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €3,159,454 | €3,262,681 | +€103,226 | +3.3% |
| Tax-exempt reserves | 132 | €1,710,821 | €1,656,046 | -€54,775 | -3.2% |
| Distributable reserves | 133 | €1,448,633 | €1,606,634 | +€158,001 | +10.9% |
| Provisions and deferred taxes | 16 | €570,274 | €552,015 | -€18,258 | -3.2% |
| Deferred taxes | 168 | €570,274 | €552,015 | -€18,258 | -3.2% |
| Amounts payable | 17/49 | €2,545,091 | €2,794,568 | +€249,477 | +9.8% |
| Amounts payable after more than one year | 17 | €726,553 | €896,060 | +€169,507 | +23.3% |
| Financial debts | 170/4 | €726,553 | €896,060 | +€169,507 | +23.3% |
| Amounts payable within one year | 42/48 | €1,818,538 | €1,896,982 | +€78,444 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €137,615 | €167,695 | +€30,081 | +21.9% |
| Financial debts | 43 | €13,447 | - | -€13,447 | |
| Credit institutions | 430/8 | €13,447 | - | -€13,447 | |
| Trade debts | 44 | €338,790 | €380,392 | +€41,602 | +12.3% |
| Suppliers | 440/4 | €323,790 | €365,392 | +€41,602 | +12.8% |
| Bills of exchange payable | 441 | €15,000 | €15,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €173,195 | €238,838 | +€65,643 | +37.9% |
| Taxes | 450/3 | €167,870 | €238,838 | +€70,968 | +42.3% |
| Remuneration and social security | 454/9 | €5,326 | - | -€5,326 | |
| Other amounts payable | 47/48 | €1,155,491 | €1,110,057 | -€45,434 | -3.9% |
| Accrued charges and deferred income | 492/3 | - | €1,526 | +€1,526 | |
| Non-recurring operating income | 76A | €10,000 | €11,760 | +€1,760 | +17.6% |
| Remuneration, social security and pensions | 62 | €28,607 | -€5,921 | -€34,529 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €185,471 | €215,032 | +€29,560 | +15.9% |
| Other operating charges | 640/8 | €65,113 | €25,070 | -€40,043 | -61.5% |
| Gross operating margin | 9900 | €891,445 | €342,958 | -€548,486 | -61.5% |
| Operating profit (loss) | 9901 | €612,253 | €108,778 | -€503,475 | -82.2% |
| Financial income | 75/76B | €53,379 | €88,376 | +€34,997 | +65.6% |
| Recurring financial income | 75 | €53,379 | €88,376 | +€34,997 | +65.6% |
| Financial charges | 65/66B | €128,286 | €57,680 | -€70,605 | -55.0% |
| Recurring financial charges | 65 | €128,286 | €57,680 | -€70,605 | -55.0% |
| Profit (loss) for the period before taxes | 9903 | €537,346 | €139,473 | -€397,873 | -74.0% |
| Transfer from deferred taxes | 780 | €11,609 | €18,258 | +€6,649 | +57.3% |
| Income taxes | 67/77 | €170,221 | €54,506 | -€115,716 | -68.0% |
| Profit (loss) for the period | 9904 | €378,734 | €103,226 | -€275,508 | -72.7% |
| Transfer from tax-exempt reserves | 789 | €34,827 | €54,775 | +€19,948 | +57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €413,561 | €158,001 | -€255,560 | -61.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.