PETRAN: 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.
PETRAN
Largest movements
- Cash -€101,818
down €101,818 (-77.2%), from €131,834 to €30,017
mainly Receivables after one year (-€80,000) and Receivables within one year (-€74,432)
- Receivables after one year +€80,000
new in 2025: €80,000
- Receivables within one year +€74,432
up €74,432 (+58.7%), from €126,798 to €201,230
of which Trade receivables: +€58,156
- Tangible fixed assets -€6,133
down €6,133 (-3.2%), from €189,591 to €183,458
of which Land and buildings: -€5,186
- Profit (loss) carried forward +€45,271
up €45,271 (+14.1%), from €321,205 to €366,475
- Trade debts -€12,236
no longer reported in 2025 (was €12,236)
- Tax, wage and social debts +€12,187
up €12,187 (+161%), from €7,550 to €19,738
- Gross operating margin +€51,788
up €51,788 (+186%), from €27,874 to €79,663
- Taxes +€14,422
up €14,422 (+284%), from €5,077 to €19,499
- Financial income -€3,617
down €3,617 (-82.8%), from €4,371 to €754
- Depreciation +€1,899
up €1,899 (+44.9%), from €4,234 to €6,133
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 | €451,673 | €498,194 | +€46,522 | +10.3% |
| Fixed assets | 21/28 | €189,591 | €183,458 | -€6,133 | -3.2% |
| Tangible fixed assets | 22/27 | €189,591 | €183,458 | -€6,133 | -3.2% |
| Land and buildings | 22 | €6,672 | €1,485 | -€5,186 | -77.7% |
| Plant, machinery and equipment | 23 | €106 | - | -€106 | |
| Other tangible fixed assets | 26 | €182,814 | €181,973 | -€841 | -0.5% |
| Current assets | 29/58 | €262,081 | €314,736 | +€52,655 | +20.1% |
| Amounts receivable after more than one year | 29 | - | €80,000 | +€80,000 | |
| Other amounts receivable | 291 | - | €80,000 | +€80,000 | |
| Amounts receivable within one year | 40/41 | €126,798 | €201,230 | +€74,432 | +58.7% |
| Trade receivables | 40 | €25,539 | €83,695 | +€58,156 | +228% |
| Other amounts receivable | 41 | €101,259 | €117,535 | +€16,276 | +16.1% |
| Cash at bank and in hand | 54/58 | €131,834 | €30,017 | -€101,818 | -77.2% |
| Deferred charges and accrued income | 490/1 | €3,449 | €3,489 | +€41 | +1.2% |
| Total equity and liabilities | 10/49 | €451,673 | €498,194 | +€46,522 | +10.3% |
| Equity | 10/15 | €431,205 | €476,475 | +€45,271 | +10.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €321,205 | €366,475 | +€45,271 | +14.1% |
| Amounts payable | 17/49 | €20,468 | €21,719 | +€1,251 | +6.1% |
| Amounts payable within one year | 42/48 | €19,786 | €19,738 | -€48 | -0.2% |
| Trade debts | 44 | €12,236 | - | -€12,236 | |
| Suppliers | 440/4 | €12,236 | - | -€12,236 | |
| Taxes, remuneration and social security | 45 | €7,550 | €19,738 | +€12,187 | +161% |
| Taxes | 450/3 | €7,550 | €19,738 | +€12,187 | +161% |
| Accrued charges and deferred income | 492/3 | €682 | €1,982 | +€1,300 | +191% |
| Non-recurring operating income | 76A | - | €52,144 | +€52,144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,234 | €6,133 | +€1,899 | +44.9% |
| Other operating charges | 640/8 | €9,531 | €9,470 | -€60 | -0.6% |
| Gross operating margin | 9900 | €27,874 | €79,663 | +€51,788 | +186% |
| Operating profit (loss) | 9901 | €14,110 | €64,059 | +€49,949 | +354% |
| Financial income | 75/76B | €4,371 | €754 | -€3,617 | -82.8% |
| Recurring financial income | 75 | €4,371 | €754 | -€3,617 | -82.8% |
| Financial charges | 65/66B | €39 | €44 | +€5 | +11.6% |
| Recurring financial charges | 65 | €39 | €44 | +€5 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €18,442 | €64,770 | +€46,327 | +251% |
| Income taxes | 67/77 | €5,077 | €19,499 | +€14,422 | +284% |
| Profit (loss) for the period | 9904 | €13,365 | €45,271 | +€31,905 | +239% |
| Profit (loss) for the period to be appropriated | 9905 | €13,365 | €45,271 | +€31,905 | +239% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.