PETROUSKA: 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.
PETROUSKA
Largest movements
- Tangible fixed assets +€239,212
up €239,212 (+297.7%), from €80,351 to €319,563
of which Other tangible fixed assets: +€170,245
- Cash -€61,926
down €61,926 (-30.0%), from €206,614 to €144,688
mainly Investment in fixed assets (net) (-€294,498) and Stocks and contracts (-€10,044)
- Receivables within one year -€18,064
down €18,064 (-89.1%), from €20,280 to €2,216
of which Trade receivables: -€13,286
- Stocks and contracts +€10,044
up €10,044 (+36.1%), from €27,808 to €37,851
- Debts after one year +€171,295
up €171,295 (+2208.0%), from €7,758 to €179,052
- Current portion of long-term debt +€7,275
up €7,275 (+55.2%), from €13,191 to €20,466
- Reserves +€5,841
up €5,841 (+16.3%), from €35,726 to €41,567
of which Distributable reserves: +€5,841
- Tax, wage and social debts -€5,248
down €5,248 (-14.5%), from €36,097 to €30,849
of which Taxes: -€3,327
- Gross operating margin +€51,294
up €51,294 (+19.4%), from €264,159 to €315,453
- Staff costs +€25,607
up €25,607 (+11.8%), from €217,309 to €242,916
- Depreciation +€18,020
up €18,020 (+48.7%), from €36,996 to €55,016
- Financial charges +€4,432
up €4,432 (+89.7%), from €4,944 to €9,376
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 | €342,294 | €515,043 | +€172,749 | +50.5% |
| Fixed assets | 21/28 | €83,661 | €323,142 | +€239,482 | +286.3% |
| Tangible fixed assets | 22/27 | €80,351 | €319,563 | +€239,212 | +297.7% |
| Plant, machinery and equipment | 23 | €24,907 | €24,237 | -€670 | -2.7% |
| Furniture and vehicles | 24 | €41,878 | €111,515 | +€69,637 | +166.3% |
| Other tangible fixed assets | 26 | €13,566 | €183,811 | +€170,245 | +1254.9% |
| Financial fixed assets | 28 | €3,309 | €3,579 | +€270 | +8.2% |
| Current assets | 29/58 | €258,634 | €191,901 | -€66,733 | -25.8% |
| Stocks and contracts in progress | 3 | €27,808 | €37,851 | +€10,044 | +36.1% |
| Stocks | 30/36 | €27,808 | €37,851 | +€10,044 | +36.1% |
| Amounts receivable within one year | 40/41 | €20,280 | €2,216 | -€18,064 | -89.1% |
| Trade receivables | 40 | €13,286 | €0 | -€13,286 | -100.0% |
| Other amounts receivable | 41 | €6,994 | €2,216 | -€4,778 | -68.3% |
| Cash at bank and in hand | 54/58 | €206,614 | €144,688 | -€61,926 | -30.0% |
| Deferred charges and accrued income | 490/1 | €3,933 | €7,146 | +€3,213 | +81.7% |
| Total equity and liabilities | 10/49 | €342,294 | €515,043 | +€172,749 | +50.5% |
| Equity | 10/15 | €253,166 | €259,007 | +€5,841 | +2.3% |
| Contributions | 10/11 | €165,000 | €165,000 | = | 0.0% |
| Reserves | 13 | €35,726 | €41,567 | +€5,841 | +16.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €35,726 | €41,567 | +€5,841 | +16.3% |
| Profit (loss) carried forward | 14 | €52,440 | €52,440 | = | 0.0% |
| Amounts payable | 17/49 | €89,128 | €256,036 | +€166,908 | +187.3% |
| Amounts payable after more than one year | 17 | €7,758 | €179,052 | +€171,295 | +2208.0% |
| Financial debts | 170/4 | €7,758 | €179,052 | +€171,295 | +2208.0% |
| Amounts payable within one year | 42/48 | €81,370 | €76,984 | -€4,386 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €13,191 | €20,466 | +€7,275 | +55.2% |
| Trade debts | 44 | €29,008 | €25,326 | -€3,683 | -12.7% |
| Suppliers | 440/4 | €29,008 | €25,326 | -€3,683 | -12.7% |
| Taxes, remuneration and social security | 45 | €36,097 | €30,849 | -€5,248 | -14.5% |
| Taxes | 450/3 | €24,000 | €20,673 | -€3,327 | -13.9% |
| Remuneration and social security | 454/9 | €12,097 | €10,176 | -€1,921 | -15.9% |
| Other amounts payable | 47/48 | €3,074 | €343 | -€2,731 | -88.8% |
| Remuneration, social security and pensions | 62 | €217,309 | €242,916 | +€25,607 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,996 | €55,016 | +€18,020 | +48.7% |
| Other operating charges | 640/8 | €1,353 | €1,699 | +€347 | +25.6% |
| Gross operating margin | 9900 | €264,159 | €315,453 | +€51,294 | +19.4% |
| Operating profit (loss) | 9901 | €8,501 | €15,821 | +€7,321 | +86.1% |
| Financial income | 75/76B | €1 | €221 | +€219 | +15015.8% |
| Recurring financial income | 75 | €1 | €221 | +€219 | +15015.8% |
| Financial charges | 65/66B | €4,944 | €9,376 | +€4,432 | +89.7% |
| Recurring financial charges | 65 | €4,944 | €9,376 | +€4,432 | +89.7% |
| Profit (loss) for the period before taxes | 9903 | €3,559 | €6,666 | +€3,108 | +87.3% |
| Income taxes | 67/77 | €495 | €826 | +€331 | +66.9% |
| Profit (loss) for the period | 9904 | €3,064 | €5,841 | +€2,777 | +90.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,064 | €5,841 | +€2,777 | +90.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.