PETRA: 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.
PETRA
Largest movements
- Cash +€32,790
up €32,790 (+28.7%), from €114,421 to €147,211
mainly Net result for the year (+€40,440) and Stocks and contracts (+€7,432)
- Receivables within one year +€11,792
up €11,792 (+62.7%), from €18,801 to €30,592
of which Other amounts receivable: +€20,214
- Tangible fixed assets +€8,295
up €8,295 (+16.3%), from €50,801 to €59,096
of which Plant, machinery and equipment: +€8,295
- Stocks and contracts -€7,432
down €7,432 (-7.7%), from €95,952 to €88,519
- Reserves +€40,440
up €40,440 (+17.4%), from €232,774 to €273,214
of which Distributable reserves: +€40,440
- Gross operating margin +€22,740
up €22,740 (+29.4%), from €77,333 to €100,072
- Taxes +€6,636
up €6,636 (+54.2%), from €12,251 to €18,887
- Staff costs +€2,274
up €2,274 (+6.2%), from €36,481 to €38,755
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 | €279,974 | €325,418 | +€45,444 | +16.2% |
| Fixed assets | 21/28 | €50,801 | €59,096 | +€8,295 | +16.3% |
| Tangible fixed assets | 22/27 | €50,801 | €59,096 | +€8,295 | +16.3% |
| Land and buildings | 22 | €50,801 | €50,801 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €8,295 | +€8,295 | |
| Current assets | 29/58 | €229,173 | €266,323 | +€37,149 | +16.2% |
| Stocks and contracts in progress | 3 | €95,952 | €88,519 | -€7,432 | -7.7% |
| Stocks | 30/36 | €95,952 | €88,519 | -€7,432 | -7.7% |
| Amounts receivable within one year | 40/41 | €18,801 | €30,592 | +€11,792 | +62.7% |
| Trade receivables | 40 | €13,538 | €5,115 | -€8,422 | -62.2% |
| Other amounts receivable | 41 | €5,263 | €25,477 | +€20,214 | +384% |
| Cash at bank and in hand | 54/58 | €114,421 | €147,211 | +€32,790 | +28.7% |
| Total equity and liabilities | 10/49 | €279,974 | €325,418 | +€45,444 | +16.2% |
| Equity | 10/15 | €258,802 | €299,243 | +€40,440 | +15.6% |
| Contributions | 10/11 | €26,029 | €26,029 | = | 0.0% |
| Reserves | 13 | €232,774 | €273,214 | +€40,440 | +17.4% |
| Non-distributable reserves | 130/1 | €2,603 | €2,603 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,603 | €2,603 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,600 | €4,600 | = | 0.0% |
| Distributable reserves | 133 | €225,571 | €266,011 | +€40,440 | +17.9% |
| Amounts payable | 17/49 | €21,171 | €26,175 | +€5,004 | +23.6% |
| Amounts payable within one year | 42/48 | €21,171 | €26,175 | +€5,004 | +23.6% |
| Trade debts | 44 | €5,994 | €8,237 | +€2,243 | +37.4% |
| Suppliers | 440/4 | €5,994 | €8,237 | +€2,243 | +37.4% |
| Taxes, remuneration and social security | 45 | €15,177 | €17,938 | +€2,761 | +18.2% |
| Taxes | 450/3 | €7,082 | €9,633 | +€2,550 | +36.0% |
| Remuneration and social security | 454/9 | €8,095 | €8,306 | +€211 | +2.6% |
| Remuneration, social security and pensions | 62 | €36,481 | €38,755 | +€2,274 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €205 | +€205 | |
| Other operating charges | 640/8 | €2,310 | €2,679 | +€369 | +16.0% |
| Gross operating margin | 9900 | €77,333 | €100,072 | +€22,740 | +29.4% |
| Operating profit (loss) | 9901 | €38,541 | €58,433 | +€19,892 | +51.6% |
| Financial income | 75/76B | €9 | €936 | +€927 | +10,324% |
| Recurring financial income | 75 | €9 | €936 | +€927 | +10,324% |
| Financial charges | 65/66B | €46 | €42 | -€5 | -10.3% |
| Recurring financial charges | 65 | €46 | €42 | -€5 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €38,504 | €59,327 | +€20,824 | +54.1% |
| Income taxes | 67/77 | €12,251 | €18,887 | +€6,636 | +54.2% |
| Profit (loss) for the period | 9904 | €26,253 | €40,440 | +€14,188 | +54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,253 | €40,440 | +€14,188 | +54.0% |
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 14 October 2026 via checked.be.