PETRUS: 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.
What changed
PETRUS
NACE 46.810, Wholesale of solid, liquid and gaseous fuels and related products
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€67,171
2024 · €8.4m-€8.4m
Equity
€11.2m
2024 · €11.2m+€67,171
Cash
€68,639
2024 · €867,814-€799,175
Balance sheet total
€12.3m
2024 · €12.7m-€358,889
Largest movements
Assets
- Cash -€799,175
down €799,175 (-92.1%), from €867,814 to €68,639
mainly Receivables within one year (-€577,426) and Other debts (-€243,735)
- Receivables within one year +€577,426
up €577,426 (+19.5%), from €3.0m to €3.5m
of which Other amounts receivable: +€451,368
Equity and liabilities
- Other debts -€243,735
no longer reported in 2025 (was €243,735)
- Debts after one year -€223,700
down €223,700 (-44.5%), from €502,785 to €279,085
Income statement
- Services and other goods -€853,740
no longer reported in 2025 (was €853,740)
- Goods and materials -€668,564
no longer reported in 2025 (was €668,564)
of which Purchases: -€411,467
- Turnover -€641,550
no longer reported in 2025 (was €641,550)
- Taxes -€493,115
down €493,115 (-98.6%), from €500,207 to €7,092
- Other operating charges -€134,675
down €134,675 (-94.2%), from €142,977 to €8,302
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.
Result 2024
€8.4m
Turnover
-€641,550
Other operating income
-€69,649
Goods and materials
+€668,564
Services and other goods
+€853,740
Staff costs
+€86,684
Depreciation
+€9,293
Write-downs
-€38,998
Other operating charges
+€134,675
Other operating items
-€9.8m
Financial income
+€3,844
Financial charges
-€22,915
Taxes
+€493,115
Result 2025
€67,171
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.
From operations
-€553,415
Investment
-€20,612
Financing
-€225,147
Cash 2024
€867,814
From operations (derived)
-€553,415
Net result for the year
+€67,171
Depreciation
+€47,450
Receivables after one year
-€11,011
Receivables within one year
-€577,426
Deferred charges and accrued income
+€121,315
Trade debts
+€20,162
Tax, wage and social debts
+€22,678
Other debts
-€243,735
Accrued charges and deferred income
-€17
Investment (derived)
-€20,612
Investment in fixed assets (net)
+€49
Current investments
-€20,662
Financing
-€225,147
Debts after one year
-€223,700
Current portion of long-term debt
-€1,229
Short-term financial debts
-€219
Contributions, distributions and other
+€0
Cash 2025
€68,639
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,693,287 | €12,334,398 | -€358,889 | -2.8% |
| Fixed assets | 21/28 | €3,625,459 | €3,577,960 | -€47,499 | -1.3% |
| Tangible fixed assets | 22/27 | €108,873 | €61,423 | -€47,450 | -43.6% |
| Furniture and vehicles | 24 | €108,873 | €61,423 | -€47,450 | -43.6% |
| Financial fixed assets | 28 | €3,516,586 | €3,516,536 | -€50 | 0.0% |
| Affiliated companies | 280/1 | €2,016,536 | - | -€2.0m | |
| Participating interests | 280 | €2,016,536 | - | -€2.0m | |
| Other financial fixed assets | 284/8 | €1,500,050 | - | -€1.5m | |
| Amounts receivable and cash guarantees | 285/8 | €1,500,050 | - | -€1.5m | |
| Current assets | 29/58 | €9,067,828 | €8,756,438 | -€311,390 | -3.4% |
| Amounts receivable after more than one year | 29 | €95,754 | €106,765 | +€11,011 | +11.5% |
| Other amounts receivable | 291 | €95,754 | €106,765 | +€11,011 | +11.5% |
| Amounts receivable within one year | 40/41 | €2,955,307 | €3,532,733 | +€577,426 | +19.5% |
| Trade receivables | 40 | €60,258 | €186,316 | +€126,058 | +209.2% |
| Other amounts receivable | 41 | €2,895,049 | €3,346,417 | +€451,368 | +15.6% |
| Current investments | 50/53 | €5,024,685 | €5,045,347 | +€20,662 | +0.4% |
| Other investments | 51/53 | €5,024,685 | - | -€5.0m | |
| Cash at bank and in hand | 54/58 | €867,814 | €68,639 | -€799,175 | -92.1% |
| Deferred charges and accrued income | 490/1 | €124,268 | €2,953 | -€121,315 | -97.6% |
| Total equity and liabilities | 10/49 | €12,693,287 | €12,334,398 | -€358,889 | -2.8% |
| Equity | 10/15 | €11,154,002 | €11,221,173 | +€67,171 | +0.6% |
| Contributions | 10/11 | €254,155 | €254,155 | +€0 | 0.0% |
| Capital | 10 | €254,155 | €254,155 | +€0 | 0.0% |
| Issued capital | 100 | €254,155 | €254,155 | +€0 | 0.0% |
| Reserves | 13 | €5,027,268 | €5,094,439 | +€67,171 | +1.3% |
| Non-distributable reserves | 130/1 | €27,268 | €27,268 | +€0 | 0.0% |
| Legal reserve | 130 | €27,268 | €27,268 | +€0 | 0.0% |
| Distributable reserves | 133 | €5,000,000 | €5,067,171 | +€67,171 | +1.3% |
| Profit (loss) carried forward | 14 | €5,872,579 | €5,872,579 | -€0 | 0.0% |
| Amounts payable | 17/49 | €1,539,285 | €1,113,225 | -€426,060 | -27.7% |
| Amounts payable after more than one year | 17 | €502,785 | €279,085 | -€223,700 | -44.5% |
| Financial debts | 170/4 | €502,785 | €279,085 | -€223,700 | -44.5% |
| Credit institutions | 173 | €502,785 | - | -€502,785 | |
| Amounts payable within one year | 42/48 | €1,036,483 | €834,139 | -€202,344 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €224,929 | €223,700 | -€1,229 | -0.5% |
| Financial debts | 43 | €219 | - | -€219 | |
| Other loans | 439 | €219 | - | -€219 | |
| Trade debts | 44 | €94,225 | €114,387 | +€20,162 | +21.4% |
| Suppliers | 440/4 | €94,225 | €114,387 | +€20,162 | +21.4% |
| Taxes, remuneration and social security | 45 | €473,375 | €496,053 | +€22,678 | +4.8% |
| Taxes | 450/3 | €473,375 | €496,053 | +€22,678 | +4.8% |
| Other amounts payable | 47/48 | €243,735 | - | -€243,735 | |
| Accrued charges and deferred income | 492/3 | €17 | - | -€17 | |
| Operating income | 70/76A | €10,517,381 | - | -€10.5m | |
| Turnover | 70 | €641,550 | - | -€641,550 | |
| Other operating income | 74 | €69,649 | - | -€69,649 | |
| Non-recurring operating income | 76A | €9,806,182 | - | -€9.8m | |
| Operating charges | 60/66A | €1,769,710 | - | -€1.8m | |
| Goods for resale, raw materials and consumables | 60 | €668,564 | - | -€668,564 | |
| Purchases | 600/8 | €411,467 | - | -€411,467 | |
| Change in stocks: decrease (increase) | 609 | €257,097 | - | -€257,097 | |
| Services and other goods | 61 | €853,740 | - | -€853,740 | |
| Remuneration, social security and pensions | 62 | €86,684 | - | -€86,684 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,743 | €47,450 | -€9,293 | -16.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€38,998 | - | +€38,998 | |
| Other operating charges | 640/8 | €142,977 | €8,302 | -€134,675 | -94.2% |
| Gross operating margin | 9900 | - | -€24,626 | -€24,626 | |
| Operating profit (loss) | 9901 | €8,747,671 | -€80,378 | -€8.8m | |
| Financial income | 75/76B | €247,754 | €251,598 | +€3,844 | +1.6% |
| Recurring financial income | 75 | €247,754 | €251,598 | +€3,844 | +1.6% |
| Income from financial fixed assets | 750 | €60,810 | - | -€60,810 | |
| Income from current assets | 751 | €154,978 | - | -€154,978 | |
| Other financial income | 752/9 | €31,966 | - | -€31,966 | |
| Financial charges | 65/66B | €74,043 | €96,958 | +€22,915 | +30.9% |
| Recurring financial charges | 65 | €67,054 | €96,958 | +€29,904 | +44.6% |
| Debt charges | 650 | €31,682 | - | -€31,682 | |
| Other financial charges | 652/9 | €35,372 | - | -€35,372 | |
| Non-recurring financial charges | 66B | €6,989 | - | -€6,989 | |
| Profit (loss) for the period before taxes | 9903 | €8,921,382 | €74,263 | -€8.8m | -99.2% |
| Income taxes | 67/77 | €500,207 | €7,092 | -€493,115 | -98.6% |
| Taxes | 670/3 | €500,207 | - | -€500,207 | |
| Profit (loss) for the period | 9904 | €8,421,175 | €67,171 | -€8.4m | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,421,175 | €67,171 | -€8.4m | -99.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.