PETROPARTS: 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.
PETROPARTS
Largest movements
- Cash -€22,986
down €22,986 (-64.9%), from €35,422 to €12,435
mainly Contributions, distributions and other (-€14,000) and Receivables within one year (-€11,272)
- Receivables within one year +€11,272
up €11,272 (+4933.2%), from €228 to €11,500
- Tangible fixed assets -€730
down €730 (-17.8%), from €4,110 to €3,381
of which Plant, machinery and equipment: -€399
- Stocks and contracts -€500
down €500 (-65.8%), from €760 to €260
- Contributions -€14,000
down €14,000 (-96.6%), from €14,500 to €500
- Profit (loss) carried forward +€2,343
up €2,343 (+9.7%), from €24,246 to €26,589
- Tax, wage and social debts -€1,287
down €1,287 (-72.6%), from €1,774 to €487
- Turnover -€25,131
down €25,131 (-27.9%), from €89,978 to €64,847
- Purchases and services -€16,899
down €16,899 (-21.7%), from €77,848 to €60,948
- Gross operating margin -€8,231
down €8,231 (-67.9%), from €12,130 to €3,899
- Taxes -€2,690
no longer reported in 2025 (was €2,690)
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 | €40,521 | €27,576 | -€12,944 | -31.9% |
| Fixed assets | 21/28 | €4,110 | €3,381 | -€730 | -17.8% |
| Tangible fixed assets | 22/27 | €4,110 | €3,381 | -€730 | -17.8% |
| Plant, machinery and equipment | 23 | €3,455 | €3,056 | -€399 | -11.5% |
| Furniture and vehicles | 24 | €656 | €324 | -€331 | -50.5% |
| Current assets | 29/58 | €36,410 | €24,195 | -€12,215 | -33.5% |
| Stocks and contracts in progress | 3 | €760 | €260 | -€500 | -65.8% |
| Stocks | 30/36 | €760 | €260 | -€500 | -65.8% |
| Amounts receivable within one year | 40/41 | €228 | €11,500 | +€11,272 | +4933.2% |
| Other amounts receivable | 41 | €228 | €11,500 | +€11,272 | +4933.2% |
| Cash at bank and in hand | 54/58 | €35,422 | €12,435 | -€22,986 | -64.9% |
| Total equity and liabilities | 10/49 | €40,521 | €27,576 | -€12,944 | -31.9% |
| Equity | 10/15 | €38,746 | €27,089 | -€11,657 | -30.1% |
| Contributions | 10/11 | €14,500 | €500 | -€14,000 | -96.6% |
| Profit (loss) carried forward | 14 | €24,246 | €26,589 | +€2,343 | +9.7% |
| Amounts payable | 17/49 | €1,774 | €487 | -€1,287 | -72.6% |
| Amounts payable within one year | 42/48 | €1,774 | €487 | -€1,287 | -72.6% |
| Taxes, remuneration and social security | 45 | €1,774 | €487 | -€1,287 | -72.6% |
| Taxes | 450/3 | €1,774 | €487 | -€1,287 | -72.6% |
| Turnover | 70 | €89,978 | €64,847 | -€25,131 | -27.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €77,848 | €60,948 | -€16,899 | -21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €730 | €730 | = | 0.0% |
| Other operating charges | 640/8 | €851 | €249 | -€602 | -70.8% |
| Gross operating margin | 9900 | €12,130 | €3,899 | -€8,231 | -67.9% |
| Operating profit (loss) | 9901 | €10,549 | €2,920 | -€7,629 | -72.3% |
| Financial charges | 65/66B | €702 | €577 | -€124 | -17.7% |
| Recurring financial charges | 65 | €702 | €577 | -€124 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €9,848 | €2,343 | -€7,505 | -76.2% |
| Income taxes | 67/77 | €2,690 | - | -€2,690 | |
| Profit (loss) for the period | 9904 | €7,157 | €2,343 | -€4,815 | -67.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,157 | €2,343 | -€4,815 | -67.3% |
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 7 October 2026 via checked.be.