Petitto Consult: 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.
Petitto Consult
Largest movements
- Deferred charges and accrued income +€6,209
up €6,209 (+1,131%), from €549 to €6,758
- Cash +€1,944
up €1,944 (+45.8%), from €4,245 to €6,190
mainly Other debts (+€6,041) and Tax, wage and social debts (+€2,444)
- Receivables within one year -€1,915
down €1,915 (-23.2%), from €8,252 to €6,338
of which Trade receivables: -€6,616
- Tangible fixed assets -€388
down €388 (-10.2%), from €3,792 to €3,403
- Other debts +€6,041
up €6,041 (+703%), from €859 to €6,900
- Contributions -€3,000
down €3,000 (-100%), from €3,000 to €0
- Tax, wage and social debts +€2,444
up €2,444 (+33.0%), from €7,408 to €9,852
- Reserves +€575
up €575 (+12.2%), from €4,717 to €5,291
- Gross operating margin -€3,830
down €3,830 (-27.1%), from €14,142 to €10,311
- Depreciation -€2,600
down €2,600 (-81.0%), from €3,208 to €608
- Taxes -€1,241
down €1,241 (-35.8%), from €3,466 to €2,225
- Financial charges +€808
up €808 (+1,029%), from €79 to €887
- Other operating charges +€398
up €398 (+40.0%), from €995 to €1,393
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 | €16,838 | €22,689 | +€5,851 | +34.7% |
| Fixed assets | 21/28 | €3,792 | €3,403 | -€388 | -10.2% |
| Tangible fixed assets | 22/27 | €3,792 | €3,403 | -€388 | -10.2% |
| Furniture and vehicles | 24 | €3,792 | €3,403 | -€388 | -10.2% |
| Current assets | 29/58 | €13,047 | €19,286 | +€6,239 | +47.8% |
| Amounts receivable within one year | 40/41 | €8,252 | €6,338 | -€1,915 | -23.2% |
| Trade receivables | 40 | €6,616 | €0 | -€6,616 | -100% |
| Other amounts receivable | 41 | €1,636 | €6,338 | +€4,702 | +287% |
| Cash at bank and in hand | 54/58 | €4,245 | €6,190 | +€1,944 | +45.8% |
| Deferred charges and accrued income | 490/1 | €549 | €6,758 | +€6,209 | +1,131% |
| Total equity and liabilities | 10/49 | €16,838 | €22,689 | +€5,851 | +34.7% |
| Equity | 10/15 | €7,717 | €5,291 | -€2,425 | -31.4% |
| Contributions | 10/11 | €3,000 | €0 | -€3,000 | -100% |
| Reserves | 13 | €4,717 | €5,291 | +€575 | +12.2% |
| Distributable reserves | 133 | €4,717 | €5,291 | +€575 | +12.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,122 | €17,398 | +€8,276 | +90.7% |
| Amounts payable within one year | 42/48 | €9,071 | €17,398 | +€8,327 | +91.8% |
| Trade debts | 44 | €804 | €646 | -€159 | -19.7% |
| Suppliers | 440/4 | €804 | €646 | -€159 | -19.7% |
| Taxes, remuneration and social security | 45 | €7,408 | €9,852 | +€2,444 | +33.0% |
| Taxes | 450/3 | €7,408 | €9,852 | +€2,444 | +33.0% |
| Other amounts payable | 47/48 | €859 | €6,900 | +€6,041 | +703% |
| Accrued charges and deferred income | 492/3 | €50 | €0 | -€50 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,208 | €608 | -€2,600 | -81.0% |
| Other operating charges | 640/8 | €995 | €1,393 | +€398 | +40.0% |
| Non-recurring operating charges | 66A | - | €3,792 | +€3,792 | |
| Gross operating margin | 9900 | €14,142 | €10,311 | -€3,830 | -27.1% |
| Operating profit (loss) | 9901 | €9,938 | €4,518 | -€5,420 | -54.5% |
| Financial income | 75/76B | €15 | €1 | -€14 | -91.5% |
| Recurring financial income | 75 | €15 | €1 | -€14 | -91.5% |
| Financial charges | 65/66B | €79 | €887 | +€808 | +1,029% |
| Recurring financial charges | 65 | €79 | €887 | +€808 | +1,029% |
| Profit (loss) for the period before taxes | 9903 | €9,874 | €3,633 | -€6,241 | -63.2% |
| Income taxes | 67/77 | €3,466 | €2,225 | -€1,241 | -35.8% |
| Profit (loss) for the period | 9904 | €6,409 | €1,408 | -€5,001 | -78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,409 | €1,408 | -€5,001 | -78.0% |
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 15 October 2026 via checked.be.