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
- Stocks and contracts +€609
up €609 (+39.3%), from €1,550 to €2,159
- Deferred charges and accrued income -€202
down €202 (-12.3%), from €1,636 to €1,434
- Cash +€200
up €200 (+21.0%), from €955 to €1,156
mainly Net result for the year (+€1,833) and Depreciation (+€831)
- Tangible fixed assets +€92
up €92 (+2.3%), from €3,949 to €4,041
- Profit (loss) carried forward +€1,833
up €1,833, from -€1,323 to €510
- Tax, wage and social debts -€543
no longer reported in 2025 (was €543)
- Other debts -€467
down €467 (-95.6%), from €489 to €22
- Trade debts -€90
down €90 (-4.1%), from €2,181 to €2,091
- Gross operating margin -€4,044
down €4,044 (-46.5%), from €8,693 to €4,649
- Other operating charges -€865
down €865 (-36.1%), from €2,398 to €1,533
- Depreciation -€454
down €454 (-35.4%), from €1,285 to €831
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 | €8,090 | €8,823 | +€732 | +9.1% |
| Fixed assets | 21/28 | €3,949 | €4,041 | +€92 | +2.3% |
| Tangible fixed assets | 22/27 | €3,949 | €4,041 | +€92 | +2.3% |
| Plant, machinery and equipment | 23 | €3,949 | €4,041 | +€92 | +2.3% |
| Current assets | 29/58 | €4,142 | €4,782 | +€640 | +15.5% |
| Stocks and contracts in progress | 3 | €1,550 | €2,159 | +€609 | +39.3% |
| Stocks | 30/36 | €1,550 | €2,159 | +€609 | +39.3% |
| Amounts receivable within one year | 40/41 | - | €32 | +€32 | |
| Other amounts receivable | 41 | - | €32 | +€32 | |
| Cash at bank and in hand | 54/58 | €955 | €1,156 | +€200 | +21.0% |
| Deferred charges and accrued income | 490/1 | €1,636 | €1,434 | -€202 | -12.3% |
| Total equity and liabilities | 10/49 | €8,090 | €8,823 | +€732 | +9.1% |
| Equity | 10/15 | €4,877 | €6,710 | +€1,833 | +37.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,323 | €510 | +€1,833 | |
| Amounts payable | 17/49 | €3,213 | €2,113 | -€1,101 | -34.3% |
| Amounts payable within one year | 42/48 | €3,213 | €2,113 | -€1,101 | -34.3% |
| Trade debts | 44 | €2,181 | €2,091 | -€90 | -4.1% |
| Suppliers | 440/4 | €2,181 | €2,091 | -€90 | -4.1% |
| Taxes, remuneration and social security | 45 | €543 | - | -€543 | |
| Taxes | 450/3 | €543 | - | -€543 | |
| Other amounts payable | 47/48 | €489 | €22 | -€467 | -95.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,285 | €831 | -€454 | -35.4% |
| Other operating charges | 640/8 | €2,398 | €1,533 | -€865 | -36.1% |
| Non-recurring operating charges | 66A | - | €278 | +€278 | |
| Gross operating margin | 9900 | €8,693 | €4,649 | -€4,044 | -46.5% |
| Operating profit (loss) | 9901 | €5,010 | €2,008 | -€3,002 | -59.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €173 | €175 | +€2 | +1.2% |
| Recurring financial charges | 65 | €173 | €175 | +€2 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €4,837 | €1,833 | -€3,004 | -62.1% |
| Profit (loss) for the period | 9904 | €4,837 | €1,833 | -€3,004 | -62.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,837 | €1,833 | -€3,004 | -62.1% |
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 17 October 2026 via checked.be.