Petre°Studios: what changed
Two fiscal 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.
Petre°Studios
Largest movements
- Tangible fixed assets -€36,097
down €36,097 (-2.8%), from €1.3m to €1.2m
of which Land and buildings: -€36,319
- Cash -€26,449
down €26,449 (-50.3%), from €52,597 to €26,148
mainly Other debts (-€55,033) and Deferred charges and accrued income (-€13,866)
- Deferred charges and accrued income +€13,866
up €13,866 (+373.0%), from €3,718 to €17,584
- Other debts -€55,033
down €55,033 (-12.4%), from €443,855 to €388,821
- Profit (loss) carried forward +€17,928
up €17,928 (+83.6%), from -€21,447 to -€3,519
- Trade debts +€15,664
up €15,664 (+424.3%), from €3,692 to €19,356
- Reserves -€13,537
down €13,537 (-3.9%), from €347,077 to €333,540
of which Tax-exempt reserves: -€13,537
- Gross operating margin -€16,132
down €16,132 (-21.6%), from €74,596 to €58,464
- Other operating charges +€3,918
up €3,918 (+32.4%), from €12,086 to €16,004
- Financial charges -€1,318
down €1,318 (-13.3%), from €9,939 to €8,621
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.
Cash bridge derived
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 | €1,325,405 | €1,276,725 | -€48,680 | -3.7% |
| Fixed assets | 21/28 | €1,269,091 | €1,232,994 | -€36,097 | -2.8% |
| Tangible fixed assets | 22/27 | €1,269,091 | €1,232,994 | -€36,097 | -2.8% |
| Land and buildings | 22 | €1,269,091 | €1,232,772 | -€36,319 | -2.9% |
| Furniture and vehicles | 24 | - | €221 | +€221 | |
| Current assets | 29/58 | €56,314 | €43,731 | -€12,583 | -22.3% |
| Cash at bank and in hand | 54/58 | €52,597 | €26,148 | -€26,449 | -50.3% |
| Deferred charges and accrued income | 490/1 | €3,718 | €17,584 | +€13,866 | +373.0% |
| Total equity and liabilities | 10/49 | €1,325,405 | €1,276,725 | -€48,680 | -3.7% |
| Equity | 10/15 | €344,230 | €348,621 | +€4,391 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €347,077 | €333,540 | -€13,537 | -3.9% |
| Non-distributable reserves | 130/1 | €4,135 | €4,135 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,135 | €4,135 | = | 0.0% |
| Tax-exempt reserves | 132 | €342,943 | €329,405 | -€13,537 | -3.9% |
| Profit (loss) carried forward | 14 | -€21,447 | -€3,519 | +€17,928 | +83.6% |
| Provisions and deferred taxes | 16 | €176,589 | €169,618 | -€6,971 | -3.9% |
| Deferred taxes | 168 | €176,589 | €169,618 | -€6,971 | -3.9% |
| Amounts payable | 17/49 | €804,587 | €758,486 | -€46,101 | -5.7% |
| Amounts payable after more than one year | 17 | €350,309 | €343,510 | -€6,799 | -1.9% |
| Financial debts | 170/4 | €350,309 | €343,510 | -€6,799 | -1.9% |
| Amounts payable within one year | 42/48 | €454,194 | €414,976 | -€39,218 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €6,648 | €6,799 | +€151 | +2.3% |
| Trade debts | 44 | €3,692 | €19,356 | +€15,664 | +424.3% |
| Suppliers | 440/4 | €3,692 | €19,356 | +€15,664 | +424.3% |
| Other amounts payable | 47/48 | €443,855 | €388,821 | -€55,033 | -12.4% |
| Accrued charges and deferred income | 492/3 | €84 | - | -€84 | |
| Non-recurring operating income | 76A | €5,456 | - | -€5,456 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,319 | €36,426 | +€108 | +0.3% |
| Other operating charges | 640/8 | €12,086 | €16,004 | +€3,918 | +32.4% |
| Gross operating margin | 9900 | €74,596 | €58,464 | -€16,132 | -21.6% |
| Operating profit (loss) | 9901 | €26,191 | €6,034 | -€20,157 | -77.0% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €9,939 | €8,621 | -€1,318 | -13.3% |
| Recurring financial charges | 65 | €9,939 | €8,621 | -€1,318 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €16,252 | -€2,580 | -€18,831 | |
| Transfer from deferred taxes | 780 | €6,971 | €6,971 | = | 0.0% |
| Profit (loss) for the period | 9904 | €23,223 | €4,391 | -€18,831 | -81.1% |
| Transfer from tax-exempt reserves | 789 | €13,537 | €13,537 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,760 | €17,928 | -€18,831 | -51.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.