PETRA-CONSULTING: 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-CONSULTING
Largest movements
- Cash -€3,783
down €3,783 (-36.8%), from €10,288 to €6,505
mainly Net result for the year (-€6,208) and Deferred charges and accrued income (-€3,600)
- Deferred charges and accrued income +€3,600
new in 2024: €3,600
- Receivables within one year -€3,054
down €3,054 (-19.1%), from €16,016 to €12,962
of which Other amounts receivable: -€6,164
- Tangible fixed assets -€2,182
down €2,182 (-3.0%), from €71,804 to €69,623
- Profit (loss) carried forward -€6,209
down €6,209 (-43.2%), from €14,369 to €8,161
- Trade debts +€2,327
new in 2024: €2,327
- Other debts -€1,537
down €1,537 (-2.2%), from €68,739 to €67,202
- Taxes -€3,251
no longer reported in 2024 (was €3,251)
- Gross operating margin -€3,120
down €3,120, from €905 to -€2,215
- Other operating charges +€1,626
new in 2024: €1,626
- Financial income +€108
new in 2024: €108
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,108 | €92,690 | -€5,418 | -5.5% |
| Fixed assets | 21/28 | €71,804 | €69,623 | -€2,182 | -3.0% |
| Tangible fixed assets | 22/27 | €71,804 | €69,623 | -€2,182 | -3.0% |
| Land and buildings | 22 | €71,804 | €69,623 | -€2,182 | -3.0% |
| Current assets | 29/58 | €26,304 | €23,067 | -€3,237 | -12.3% |
| Amounts receivable within one year | 40/41 | €16,016 | €12,962 | -€3,054 | -19.1% |
| Trade receivables | 40 | €371 | €3,481 | +€3,110 | +838% |
| Other amounts receivable | 41 | €15,645 | €9,481 | -€6,164 | -39.4% |
| Cash at bank and in hand | 54/58 | €10,288 | €6,505 | -€3,783 | -36.8% |
| Deferred charges and accrued income | 490/1 | - | €3,600 | +€3,600 | |
| Total equity and liabilities | 10/49 | €98,108 | €92,690 | -€5,418 | -5.5% |
| Equity | 10/15 | €29,369 | €23,161 | -€6,209 | -21.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Capital | 10 | €15,000 | - | -€15,000 | |
| Issued capital | 100 | €15,000 | - | -€15,000 | |
| Profit (loss) carried forward | 14 | €14,369 | €8,161 | -€6,209 | -43.2% |
| Amounts payable | 17/49 | €68,739 | €69,529 | +€790 | +1.1% |
| Amounts payable within one year | 42/48 | €68,739 | €69,529 | +€790 | +1.1% |
| Trade debts | 44 | - | €2,327 | +€2,327 | |
| Suppliers | 440/4 | - | €2,327 | +€2,327 | |
| Other amounts payable | 47/48 | €68,739 | €67,202 | -€1,537 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,182 | €2,182 | -€0 | 0.0% |
| Other operating charges | 640/8 | - | €1,626 | +€1,626 | |
| Gross operating margin | 9900 | €905 | -€2,215 | -€3,120 | |
| Operating profit (loss) | 9901 | -€1,277 | -€6,022 | -€4,745 | -372% |
| Financial income | 75/76B | - | €108 | +€108 | |
| Recurring financial income | 75 | - | €108 | +€108 | |
| Financial charges | 65/66B | €275 | €294 | +€19 | +7.0% |
| Recurring financial charges | 65 | €275 | €294 | +€19 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,552 | -€6,208 | -€4,656 | -300% |
| Income taxes | 67/77 | €3,251 | - | -€3,251 | |
| Profit (loss) for the period | 9904 | -€4,803 | -€6,208 | -€1,405 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,803 | -€6,208 | -€1,405 | -29.3% |
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 24 October 2026 via checked.be.