PETROV & SON GENERAL CONSTRUCT: 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.
PETROV & SON GENERAL CONSTRUCT
Largest movements
- Tangible fixed assets +€3,988
up €3,988, from €0 to €3,988
of which Furniture and vehicles: +€3,988
- Receivables within one year -€2,114
down €2,114 (-5.1%), from €41,208 to €39,094
of which Trade receivables: -€4,824
- Other debts +€7,081
up €7,081 (+42.4%), from €16,720 to €23,801
- Profit (loss) carried forward -€5,521
down €5,521 (-77.7%), from €7,110 to €1,589
- Trade debts +€1,009
up €1,009 (+11.9%), from €8,453 to €9,462
- Gross operating margin -€10,746
down €10,746, from €8,042 to -€2,704
- Other operating charges +€1,347
up €1,347 (+166.5%), from €809 to €2,156
- Financial income -€327
no longer reported in 2024 (was €327)
- Taxes -€179
no longer reported in 2024 (was €179)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,307 | €63,875 | +€2,568 | +4.2% |
| Fixed assets | 21/28 | €0 | €3,988 | +€3,988 | |
| Tangible fixed assets | 22/27 | €0 | €3,988 | +€3,988 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | €3,988 | +€3,988 | |
| Current assets | 29/58 | €61,307 | €59,887 | -€1,420 | -2.3% |
| Stocks and contracts in progress | 3 | €15,000 | €15,000 | = | 0.0% |
| Stocks | 30/36 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €41,208 | €39,094 | -€2,114 | -5.1% |
| Trade receivables | 40 | €40,483 | €35,659 | -€4,824 | -11.9% |
| Other amounts receivable | 41 | €725 | €3,435 | +€2,710 | +373.8% |
| Cash at bank and in hand | 54/58 | €3,291 | €3,792 | +€501 | +15.2% |
| Deferred charges and accrued income | 490/1 | €1,808 | €2,001 | +€193 | +10.7% |
| Total equity and liabilities | 10/49 | €61,307 | €63,875 | +€2,568 | +4.2% |
| Equity | 10/15 | €27,570 | €22,049 | -€5,521 | -20.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,110 | €1,589 | -€5,521 | -77.7% |
| Amounts payable | 17/49 | €33,737 | €41,826 | +€8,089 | +24.0% |
| Amounts payable within one year | 42/48 | €33,737 | €41,826 | +€8,089 | +24.0% |
| Trade debts | 44 | €8,453 | €9,462 | +€1,009 | +11.9% |
| Suppliers | 440/4 | €8,453 | €9,462 | +€1,009 | +11.9% |
| Taxes, remuneration and social security | 45 | €8,564 | €8,563 | -€1 | 0.0% |
| Taxes | 450/3 | €10 | €10 | = | 0.0% |
| Remuneration and social security | 454/9 | €8,554 | €8,553 | -€1 | 0.0% |
| Other amounts payable | 47/48 | €16,720 | €23,801 | +€7,081 | +42.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €29 | +€29 | |
| Other operating charges | 640/8 | €809 | €2,156 | +€1,347 | +166.5% |
| Non-recurring operating charges | 66A | €225 | €632 | +€407 | +180.9% |
| Gross operating margin | 9900 | €8,042 | -€2,704 | -€10,746 | |
| Operating profit (loss) | 9901 | €7,008 | -€5,521 | -€12,529 | |
| Financial income | 75/76B | €327 | - | -€327 | |
| Recurring financial income | 75 | €327 | - | -€327 | |
| Financial charges | 65/66B | €74 | - | -€74 | |
| Recurring financial charges | 65 | €74 | - | -€74 | |
| Profit (loss) for the period before taxes | 9903 | €7,261 | -€5,521 | -€12,782 | |
| Income taxes | 67/77 | €179 | - | -€179 | |
| Profit (loss) for the period | 9904 | €7,082 | -€5,521 | -€12,603 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,082 | -€5,521 | -€12,603 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.