Petroniu: 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.
Petroniu
Largest movements
- Tangible fixed assets +€47,668
up €47,668 (+723.2%), from €6,591 to €54,259
of which Furniture and vehicles: +€48,564
- Receivables after one year +€38,900
up €38,900 (+34.1%), from €114,000 to €152,900
- Cash -€2,627
down €2,627 (-48.7%), from €5,396 to €2,769
mainly Investment in fixed assets (net) (-€57,929) and Receivables after one year (-€38,900)
- Deferred charges and accrued income +€2,337
up €2,337 (+69.9%), from €3,343 to €5,680
- Profit (loss) carried forward +€56,216
up €56,216 (+107.5%), from €52,270 to €108,486
- Debts after one year +€25,637
new in 2025: €25,637
- Current portion of long-term debt +€17,439
new in 2025: €17,439
- Trade debts -€14,763
down €14,763 (-93.4%), from €15,800 to €1,037
- Tax, wage and social debts +€2,933
up €2,933 (+7.1%), from €41,576 to €44,509
of which Taxes: +€4,748
- Gross operating margin +€47,027
up €47,027 (+28.5%), from €164,818 to €211,845
- Taxes +€11,545
up €11,545 (+100.4%), from €11,500 to €23,045
- Depreciation +€6,966
up €6,966 (+211.4%), from €3,295 to €10,261
- Staff costs -€3,737
down €3,737 (-3.5%), from €108,140 to €104,403
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 | €129,646 | €217,108 | +€87,462 | +67.5% |
| Fixed assets | 21/28 | €6,591 | €54,259 | +€47,668 | +723.2% |
| Tangible fixed assets | 22/27 | €6,591 | €54,259 | +€47,668 | +723.2% |
| Plant, machinery and equipment | 23 | €6,591 | €5,695 | -€896 | -13.6% |
| Furniture and vehicles | 24 | - | €48,564 | +€48,564 | |
| Current assets | 29/58 | €123,055 | €162,849 | +€39,794 | +32.3% |
| Amounts receivable after more than one year | 29 | €114,000 | €152,900 | +€38,900 | +34.1% |
| Other amounts receivable | 291 | €114,000 | €152,900 | +€38,900 | +34.1% |
| Amounts receivable within one year | 40/41 | €316 | €1,500 | +€1,184 | +374.7% |
| Other amounts receivable | 41 | €316 | €1,500 | +€1,184 | +374.7% |
| Cash at bank and in hand | 54/58 | €5,396 | €2,769 | -€2,627 | -48.7% |
| Deferred charges and accrued income | 490/1 | €3,343 | €5,680 | +€2,337 | +69.9% |
| Total equity and liabilities | 10/49 | €129,646 | €217,108 | +€87,462 | +67.5% |
| Equity | 10/15 | €56,270 | €112,486 | +€56,216 | +99.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,270 | €108,486 | +€56,216 | +107.5% |
| Amounts payable | 17/49 | €73,376 | €104,622 | +€31,246 | +42.6% |
| Amounts payable after more than one year | 17 | - | €25,637 | +€25,637 | |
| Financial debts | 170/4 | - | €25,637 | +€25,637 | |
| Amounts payable within one year | 42/48 | €73,376 | €78,985 | +€5,609 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | - | €17,439 | +€17,439 | |
| Trade debts | 44 | €15,800 | €1,037 | -€14,763 | -93.4% |
| Suppliers | 440/4 | €15,800 | €1,037 | -€14,763 | -93.4% |
| Taxes, remuneration and social security | 45 | €41,576 | €44,509 | +€2,933 | +7.1% |
| Taxes | 450/3 | €26,983 | €31,731 | +€4,748 | +17.6% |
| Remuneration and social security | 454/9 | €14,593 | €12,778 | -€1,815 | -12.4% |
| Other amounts payable | 47/48 | €16,000 | €16,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €108,140 | €104,403 | -€3,737 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,295 | €10,261 | +€6,966 | +211.4% |
| Other operating charges | 640/8 | €118 | €574 | +€456 | +386.4% |
| Gross operating margin | 9900 | €164,818 | €211,845 | +€47,027 | +28.5% |
| Operating profit (loss) | 9901 | €53,265 | €96,607 | +€43,342 | +81.4% |
| Financial charges | 65/66B | €44 | €1,346 | +€1,302 | +2959.1% |
| Recurring financial charges | 65 | €44 | €1,346 | +€1,302 | +2959.1% |
| Profit (loss) for the period before taxes | 9903 | €53,221 | €95,261 | +€42,040 | +79.0% |
| Income taxes | 67/77 | €11,500 | €23,045 | +€11,545 | +100.4% |
| Profit (loss) for the period | 9904 | €41,721 | €72,216 | +€30,495 | +73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,721 | €72,216 | +€30,495 | +73.1% |
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.