PETRICHOR: 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.
PETRICHOR
Largest movements
- Cash +€103,673
up €103,673 (+92.6%), from €112,010 to €215,683
mainly Net result for the year (+€73,277) and Depreciation (+€18,094)
- Tangible fixed assets -€18,094
down €18,094 (-13.9%), from €130,436 to €112,342
of which Furniture and vehicles: -€13,182
- Receivables within one year -€12,052
down €12,052 (-23.3%), from €51,746 to €39,695
of which Trade receivables: -€29,565
- Reserves +€73,277
up €73,277 (+26.8%), from €273,571 to €346,848
- Tax, wage and social debts +€5,926
up €5,926 (+60.3%), from €9,836 to €15,762
- Trade debts -€4,343
down €4,343 (-86.4%), from €5,024 to €681
- Depreciation +€10,083
up €10,083 (+126%), from €8,011 to €18,094
- Gross operating margin +€2,819
up €2,819 (+2.4%), from €118,653 to €121,472
- Taxes -€1,838
down €1,838 (-5.8%), from €31,527 to €29,689
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 | €297,232 | €369,491 | +€72,258 | +24.3% |
| Fixed assets | 21/28 | €130,436 | €112,342 | -€18,094 | -13.9% |
| Tangible fixed assets | 22/27 | €130,436 | €112,342 | -€18,094 | -13.9% |
| Land and buildings | 22 | €67,302 | €62,390 | -€4,912 | -7.3% |
| Furniture and vehicles | 24 | €63,134 | €49,952 | -€13,182 | -20.9% |
| Current assets | 29/58 | €166,796 | €257,148 | +€90,353 | +54.2% |
| Amounts receivable within one year | 40/41 | €51,746 | €39,695 | -€12,052 | -23.3% |
| Trade receivables | 40 | €51,746 | €22,181 | -€29,565 | -57.1% |
| Other amounts receivable | 41 | - | €17,513 | +€17,513 | |
| Cash at bank and in hand | 54/58 | €112,010 | €215,683 | +€103,673 | +92.6% |
| Deferred charges and accrued income | 490/1 | €3,040 | €1,770 | -€1,269 | -41.8% |
| Total equity and liabilities | 10/49 | €297,232 | €369,491 | +€72,258 | +24.3% |
| Equity | 10/15 | €279,771 | €353,048 | +€73,277 | +26.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €273,571 | €346,848 | +€73,277 | +26.8% |
| Distributable reserves | 133 | €273,571 | €346,848 | +€73,277 | +26.8% |
| Amounts payable | 17/49 | €17,461 | €16,443 | -€1,018 | -5.8% |
| Amounts payable within one year | 42/48 | €17,461 | €16,443 | -€1,018 | -5.8% |
| Trade debts | 44 | €5,024 | €681 | -€4,343 | -86.4% |
| Suppliers | 440/4 | €5,024 | €681 | -€4,343 | -86.4% |
| Taxes, remuneration and social security | 45 | €9,836 | €15,762 | +€5,926 | +60.3% |
| Taxes | 450/3 | €9,836 | €15,762 | +€5,926 | +60.3% |
| Other amounts payable | 47/48 | €2,602 | - | -€2,602 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,011 | €18,094 | +€10,083 | +126% |
| Other operating charges | 640/8 | €816 | €1,039 | +€224 | +27.4% |
| Gross operating margin | 9900 | €118,653 | €121,472 | +€2,819 | +2.4% |
| Operating profit (loss) | 9901 | €109,826 | €102,338 | -€7,487 | -6.8% |
| Financial income | 75/76B | €617 | €809 | +€192 | +31.1% |
| Recurring financial income | 75 | €617 | €809 | +€192 | +31.1% |
| Financial charges | 65/66B | €164 | €182 | +€18 | +10.8% |
| Recurring financial charges | 65 | €164 | €182 | +€18 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €110,279 | €102,966 | -€7,313 | -6.6% |
| Income taxes | 67/77 | €31,527 | €29,689 | -€1,838 | -5.8% |
| Profit (loss) for the period | 9904 | €78,752 | €73,277 | -€5,475 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78,752 | €73,277 | -€5,475 | -7.0% |
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 14 October 2026 via checked.be.