PetRom: 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.
PetRom
Largest movements
- Cash +€42,515
up €42,515 (+66.0%), from €64,375 to €106,889
mainly Net result for the year (+€161,613) and Other debts (+€53,356)
- Receivables within one year +€6,278
up €6,278 (+21.4%), from €29,348 to €35,626
of which Trade receivables: +€3,447
- Tangible fixed assets -€4,212
down €4,212 (-14.6%), from €28,863 to €24,651
of which Furniture and vehicles: -€3,487
- Deferred charges and accrued income +€2,298
up €2,298 (+358.8%), from €641 to €2,939
- Other debts +€53,356
up €53,356 (+53.4%), from €99,870 to €153,226
- Tax, wage and social debts -€6,916
down €6,916 (-43.8%), from €15,780 to €8,864
- Trade debts +€4,056
up €4,056 (+701.6%), from €578 to €4,634
- Current portion of long-term debt -€3,772
down €3,772 (-100.0%), from €3,772 to €0
- Gross operating margin +€38,430
up €38,430 (+19.2%), from €200,562 to €238,992
- Taxes +€16,220
up €16,220 (+34.8%), from €46,587 to €62,807
- Depreciation -€5,750
down €5,750 (-52.5%), from €10,945 to €5,195
- Financial income +€3,370
up €3,370 (+269.8%), from €1,249 to €4,618
of which Non-recurring financial income: +€3,873
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,226 | €170,105 | +€46,879 | +38.0% |
| Fixed assets | 21/28 | €28,863 | €24,651 | -€4,212 | -14.6% |
| Tangible fixed assets | 22/27 | €28,863 | €24,651 | -€4,212 | -14.6% |
| Plant, machinery and equipment | 23 | €4,398 | €3,673 | -€725 | -16.5% |
| Furniture and vehicles | 24 | €24,465 | €20,978 | -€3,487 | -14.3% |
| Current assets | 29/58 | €94,363 | €145,454 | +€51,091 | +54.1% |
| Amounts receivable within one year | 40/41 | €29,348 | €35,626 | +€6,278 | +21.4% |
| Trade receivables | 40 | €28,318 | €31,765 | +€3,447 | +12.2% |
| Other amounts receivable | 41 | €1,029 | €3,861 | +€2,831 | +275.0% |
| Cash at bank and in hand | 54/58 | €64,375 | €106,889 | +€42,515 | +66.0% |
| Deferred charges and accrued income | 490/1 | €641 | €2,939 | +€2,298 | +358.8% |
| Total equity and liabilities | 10/49 | €123,226 | €170,105 | +€46,879 | +38.0% |
| Equity | 10/15 | €1,000 | €2,613 | +€1,613 | +161.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €0 | €1,613 | +€1,613 | |
| Distributable reserves | 133 | €0 | €1,613 | +€1,613 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €122,226 | €167,492 | +€45,266 | +37.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €122,226 | €167,492 | +€45,266 | +37.0% |
| Current portion of amounts payable after more than one year | 42 | €3,772 | €0 | -€3,772 | -100.0% |
| Financial debts | 43 | €2,226 | €768 | -€1,458 | -65.5% |
| Credit institutions | 430/8 | €2,226 | €768 | -€1,458 | -65.5% |
| Trade debts | 44 | €578 | €4,634 | +€4,056 | +701.6% |
| Suppliers | 440/4 | €578 | €4,634 | +€4,056 | +701.6% |
| Taxes, remuneration and social security | 45 | €15,780 | €8,864 | -€6,916 | -43.8% |
| Taxes | 450/3 | €15,780 | €8,864 | -€6,916 | -43.8% |
| Other amounts payable | 47/48 | €99,870 | €153,226 | +€53,356 | +53.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,945 | €5,195 | -€5,750 | -52.5% |
| Other operating charges | 640/8 | €1,685 | €1,490 | -€195 | -11.6% |
| Non-recurring operating charges | 66A | - | €9,879 | +€9,879 | |
| Gross operating margin | 9900 | €200,562 | €238,992 | +€38,430 | +19.2% |
| Operating profit (loss) | 9901 | €187,932 | €222,428 | +€34,496 | +18.4% |
| Financial income | 75/76B | €1,249 | €4,618 | +€3,370 | +269.8% |
| Recurring financial income | 75 | €1,249 | €745 | -€504 | -40.3% |
| Non-recurring financial income | 76B | - | €3,873 | +€3,873 | |
| Financial charges | 65/66B | €865 | €2,627 | +€1,762 | +203.7% |
| Recurring financial charges | 65 | €865 | €2,627 | +€1,762 | +203.7% |
| Profit (loss) for the period before taxes | 9903 | €188,316 | €224,420 | +€36,104 | +19.2% |
| Income taxes | 67/77 | €46,587 | €62,807 | +€16,220 | +34.8% |
| Profit (loss) for the period | 9904 | €141,729 | €161,613 | +€19,884 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €141,729 | €161,613 | +€19,884 | +14.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.