PETRANA: 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.
PETRANA
Largest movements
- Cash +€24,295
up €24,295 (+626%), from €3,878 to €28,173
mainly Receivables within one year (+€15,148) and Net result for the year (+€14,063)
- Receivables within one year -€15,148
down €15,148 (-44.5%), from €34,014 to €18,866
of which Trade receivables: -€14,498
- Tangible fixed assets -€7,247
down €7,247 (-25.3%), from €28,652 to €21,405
of which Furniture and vehicles: -€5,513
- Profit (loss) carried forward +€14,063
up €14,063 (+57.7%), from €24,364 to €38,427
- Other debts -€7,234
no longer reported in 2025 (was €7,234)
- Debts after one year -€3,891
down €3,891 (-27.2%), from €14,284 to €10,393
- Trade debts -€3,329
down €3,329 (-43.8%), from €7,600 to €4,271
- Tax, wage and social debts +€2,000
up €2,000 (+27.8%), from €7,201 to €9,201
- Gross operating margin -€2,499
down €2,499 (-8.5%), from €29,268 to €26,769
- Depreciation +€2,489
up €2,489 (+45.5%), from €5,471 to €7,959
- Taxes -€1,017
down €1,017 (-22.2%), from €4,573 to €3,556
- Financial charges +€367
up €367 (+52.7%), from €696 to €1,062
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 | €66,854 | €68,683 | +€1,829 | +2.7% |
| Fixed assets | 21/28 | €28,652 | €21,405 | -€7,247 | -25.3% |
| Tangible fixed assets | 22/27 | €28,652 | €21,405 | -€7,247 | -25.3% |
| Plant, machinery and equipment | 23 | €3,266 | €1,532 | -€1,734 | -53.1% |
| Furniture and vehicles | 24 | €25,386 | €19,873 | -€5,513 | -21.7% |
| Current assets | 29/58 | €38,203 | €47,278 | +€9,075 | +23.8% |
| Amounts receivable within one year | 40/41 | €34,014 | €18,866 | -€15,148 | -44.5% |
| Trade receivables | 40 | €32,638 | €18,140 | -€14,498 | -44.4% |
| Other amounts receivable | 41 | €1,376 | €726 | -€649 | -47.2% |
| Cash at bank and in hand | 54/58 | €3,878 | €28,173 | +€24,295 | +626% |
| Deferred charges and accrued income | 490/1 | €311 | €239 | -€72 | -23.3% |
| Total equity and liabilities | 10/49 | €66,854 | €68,683 | +€1,829 | +2.7% |
| Equity | 10/15 | €26,864 | €40,927 | +€14,063 | +52.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,364 | €38,427 | +€14,063 | +57.7% |
| Amounts payable | 17/49 | €39,991 | €27,756 | -€12,235 | -30.6% |
| Amounts payable after more than one year | 17 | €14,284 | €10,393 | -€3,891 | -27.2% |
| Financial debts | 170/4 | €14,284 | €10,393 | -€3,891 | -27.2% |
| Amounts payable within one year | 42/48 | €25,707 | €17,363 | -€8,344 | -32.5% |
| Current portion of amounts payable after more than one year | 42 | €3,671 | €3,891 | +€220 | +6.0% |
| Trade debts | 44 | €7,600 | €4,271 | -€3,329 | -43.8% |
| Suppliers | 440/4 | €7,600 | €4,271 | -€3,329 | -43.8% |
| Taxes, remuneration and social security | 45 | €7,201 | €9,201 | +€2,000 | +27.8% |
| Taxes | 450/3 | €7,201 | €9,201 | +€2,000 | +27.8% |
| Other amounts payable | 47/48 | €7,234 | - | -€7,234 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,471 | €7,959 | +€2,489 | +45.5% |
| Other operating charges | 640/8 | €244 | €128 | -€117 | -47.8% |
| Gross operating margin | 9900 | €29,268 | €26,769 | -€2,499 | -8.5% |
| Operating profit (loss) | 9901 | €23,553 | €18,682 | -€4,871 | -20.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €696 | €1,062 | +€367 | +52.7% |
| Recurring financial charges | 65 | €696 | €1,062 | +€367 | +52.7% |
| Profit (loss) for the period before taxes | 9903 | €22,858 | €17,620 | -€5,238 | -22.9% |
| Income taxes | 67/77 | €4,573 | €3,556 | -€1,017 | -22.2% |
| Profit (loss) for the period | 9904 | €18,284 | €14,063 | -€4,221 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,284 | €14,063 | -€4,221 | -23.1% |
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 31 October 2026 via checked.be.