PETRU MC 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.
PETRU MC CONSTRUCT
Largest movements
- Receivables within one year +€89,475
up €89,475 (+219.2%), from €40,823 to €130,298
of which Trade receivables: +€72,042
- Cash -€48,363
down €48,363 (-99.9%), from €48,429 to €66
mainly Receivables within one year (-€89,475) and Debts after one year (-€7,773)
- Deferred charges and accrued income -€11,500
no longer reported in 2025 (was €11,500)
- Tangible fixed assets -€8,522
down €8,522 (-28.3%), from €30,114 to €21,591
of which Furniture and vehicles: -€6,534
- Short-term financial debts +€16,147
up €16,147 (+79464.0%), from €20 to €16,167
- Profit (loss) carried forward +€11,503
up €11,503 (+31.5%), from €36,513 to €48,016
- Tax, wage and social debts +€9,318
up €9,318 (+381.1%), from €2,445 to €11,763
of which Remuneration and social security: +€6,273
- Debts after one year -€7,773
down €7,773 (-44.3%), from €17,532 to €9,758
- Trade debts -€5,829
down €5,829 (-9.3%), from €62,483 to €56,654
- Purchases and services +€677,979
up €677,979 (+726.1%), from €93,377 to €771,355
- Turnover +€188,759
up €188,759 (+30.3%), from €623,905 to €812,664
- Gross operating margin +€10,936
up €10,936 (+34.4%), from €31,833 to €42,770
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 | €130,866 | €151,955 | +€21,090 | +16.1% |
| Fixed assets | 21/28 | €30,114 | €21,591 | -€8,522 | -28.3% |
| Tangible fixed assets | 22/27 | €30,114 | €21,591 | -€8,522 | -28.3% |
| Plant, machinery and equipment | 23 | €1,028 | €819 | -€209 | -20.3% |
| Furniture and vehicles | 24 | €27,307 | €20,773 | -€6,534 | -23.9% |
| Leasing and similar rights | 25 | €1,779 | - | -€1,779 | |
| Current assets | 29/58 | €100,752 | €130,364 | +€29,612 | +29.4% |
| Amounts receivable within one year | 40/41 | €40,823 | €130,298 | +€89,475 | +219.2% |
| Trade receivables | 40 | €23,531 | €95,574 | +€72,042 | +306.2% |
| Other amounts receivable | 41 | €17,292 | €34,725 | +€17,433 | +100.8% |
| Cash at bank and in hand | 54/58 | €48,429 | €66 | -€48,363 | -99.9% |
| Deferred charges and accrued income | 490/1 | €11,500 | - | -€11,500 | |
| Total equity and liabilities | 10/49 | €130,866 | €151,955 | +€21,090 | +16.1% |
| Equity | 10/15 | €41,373 | €52,876 | +€11,503 | +27.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,513 | €48,016 | +€11,503 | +31.5% |
| Amounts payable | 17/49 | €89,493 | €99,080 | +€9,587 | +10.7% |
| Amounts payable after more than one year | 17 | €17,532 | €9,758 | -€7,773 | -44.3% |
| Financial debts | 170/4 | €17,532 | €9,758 | -€7,773 | -44.3% |
| Amounts payable within one year | 42/48 | €71,962 | €89,322 | +€17,360 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €7,014 | €4,738 | -€2,276 | -32.4% |
| Financial debts | 43 | €20 | €16,167 | +€16,147 | +79464.0% |
| Credit institutions | 430/8 | €20 | €16,167 | +€16,147 | +79464.0% |
| Trade debts | 44 | €62,483 | €56,654 | -€5,829 | -9.3% |
| Suppliers | 440/4 | €62,483 | €56,654 | -€5,829 | -9.3% |
| Taxes, remuneration and social security | 45 | €2,445 | €11,763 | +€9,318 | +381.1% |
| Taxes | 450/3 | - | €3,045 | +€3,045 | |
| Remuneration and social security | 454/9 | €2,445 | €8,717 | +€6,273 | +256.6% |
| Turnover | 70 | €623,905 | €812,664 | +€188,759 | +30.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €93,377 | €771,355 | +€677,979 | +726.1% |
| Remuneration, social security and pensions | 62 | €19,064 | €19,778 | +€714 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,473 | €8,522 | -€2,951 | -25.7% |
| Other operating charges | 640/8 | €28 | €144 | +€116 | +411.3% |
| Gross operating margin | 9900 | €31,833 | €42,770 | +€10,936 | +34.4% |
| Operating profit (loss) | 9901 | €1,268 | €14,325 | +€13,057 | +1029.9% |
| Financial income | 75/76B | €72 | €7 | -€66 | -90.7% |
| Recurring financial income | 75 | €72 | €7 | -€66 | -90.7% |
| Financial charges | 65/66B | €908 | €1,053 | +€145 | +15.9% |
| Recurring financial charges | 65 | €908 | €1,053 | +€145 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €432 | €13,279 | +€12,847 | +2975.6% |
| Income taxes | 67/77 | €100 | €1,776 | +€1,676 | +1675.5% |
| Profit (loss) for the period | 9904 | €332 | €11,503 | +€11,171 | +3367.5% |
| Profit (loss) for the period to be appropriated | 9905 | €332 | €11,503 | +€11,171 | +3367.5% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.