Petrisor 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.
Petrisor Consulting
Largest movements
- Cash +€27,675
up €27,675 (+45.3%), from €61,056 to €88,731
mainly Net result for the year (+€34,511) and Depreciation (+€9,035)
- Tangible fixed assets -€7,566
down €7,566 (-22.6%), from €33,462 to €25,896
- Receivables within one year +€2,340
up €2,340 (+22.3%), from €10,489 to €12,829
of which Trade receivables: +€2,352
- Reserves +€32,793
up €32,793 (+63.4%), from €51,734 to €84,527
- Debts after one year -€6,454
down €6,454 (-35.1%), from €18,397 to €11,943
- Tax, wage and social debts -€4,664
down €4,664 (-22.6%), from €20,609 to €15,945
of which Taxes: -€6,015
- Gross operating margin -€26,757
down €26,757 (-33.2%), from €80,620 to €53,862
- Taxes -€4,908
down €4,908 (-35.1%), from €13,977 to €9,069
- Depreciation -€2,209
down €2,209 (-19.6%), from €11,244 to €9,035
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 | €105,007 | €127,457 | +€22,450 | +21.4% |
| Fixed assets | 21/28 | €33,462 | €25,896 | -€7,566 | -22.6% |
| Tangible fixed assets | 22/27 | €33,462 | €25,896 | -€7,566 | -22.6% |
| Furniture and vehicles | 24 | €33,462 | €25,896 | -€7,566 | -22.6% |
| Current assets | 29/58 | €71,545 | €101,560 | +€30,015 | +42.0% |
| Amounts receivable within one year | 40/41 | €10,489 | €12,829 | +€2,340 | +22.3% |
| Trade receivables | 40 | €9,880 | €12,232 | +€2,352 | +23.8% |
| Other amounts receivable | 41 | €609 | €597 | -€12 | -1.9% |
| Cash at bank and in hand | 54/58 | €61,056 | €88,731 | +€27,675 | +45.3% |
| Total equity and liabilities | 10/49 | €105,007 | €127,457 | +€22,450 | +21.4% |
| Equity | 10/15 | €55,734 | €88,527 | +€32,793 | +58.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €51,734 | €84,527 | +€32,793 | +63.4% |
| Distributable reserves | 133 | €51,734 | €84,527 | +€32,793 | +63.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €49,273 | €38,930 | -€10,343 | -21.0% |
| Amounts payable after more than one year | 17 | €18,397 | €11,943 | -€6,454 | -35.1% |
| Financial debts | 170/4 | €18,397 | €11,943 | -€6,454 | -35.1% |
| Amounts payable within one year | 42/48 | €30,876 | €26,987 | -€3,888 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €6,199 | €6,454 | +€256 | +4.1% |
| Trade debts | 44 | €90 | €108 | +€18 | +20.3% |
| Suppliers | 440/4 | €90 | €108 | +€18 | +20.3% |
| Taxes, remuneration and social security | 45 | €20,609 | €15,945 | -€4,664 | -22.6% |
| Taxes | 450/3 | €17,609 | €11,594 | -€6,015 | -34.2% |
| Remuneration and social security | 454/9 | €3,000 | €4,351 | +€1,351 | +45.0% |
| Other amounts payable | 47/48 | €3,977 | €4,479 | +€502 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,244 | €9,035 | -€2,209 | -19.6% |
| Other operating charges | 640/8 | €532 | €294 | -€238 | -44.8% |
| Gross operating margin | 9900 | €80,620 | €53,862 | -€26,757 | -33.2% |
| Operating profit (loss) | 9901 | €68,843 | €44,534 | -€24,310 | -35.3% |
| Financial income | 75/76B | €65 | €83 | +€18 | +27.4% |
| Recurring financial income | 75 | €65 | €83 | +€18 | +27.4% |
| Financial charges | 65/66B | €1,531 | €1,037 | -€494 | -32.3% |
| Recurring financial charges | 65 | €1,531 | €1,037 | -€494 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €67,378 | €43,580 | -€23,798 | -35.3% |
| Income taxes | 67/77 | €13,977 | €9,069 | -€4,908 | -35.1% |
| Profit (loss) for the period | 9904 | €53,400 | €34,511 | -€18,890 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €53,400 | €34,511 | -€18,890 | -35.4% |
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 24 October 2026 via checked.be.