Petruschka: 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.
Petruschka
Largest movements
- Cash +€8,358
up €8,358 (+319%), from €2,622 to €10,980
mainly Net result for the year (+€7,591) and Depreciation (+€7,516)
- Tangible fixed assets -€7,516
down €7,516 (-4.7%), from €158,505 to €150,989
of which Land and buildings: -€5,762
- Receivables within one year +€4,867
up €4,867 (+8.1%), from €60,312 to €65,180
of which Other amounts receivable: +€5,803
- Profit (loss) carried forward +€7,591
up €7,591 (+12.3%), from €61,630 to €69,221
- Debts after one year -€6,526
down €6,526 (-5.3%), from €123,984 to €117,458
- Tax, wage and social debts +€5,799
new in 2025: €5,799
- Gross operating margin +€16,352
up €16,352 (+560%), from €2,920 to €19,272
- Taxes +€1,700
up €1,700 (+425%), from €400 to €2,100
- Depreciation -€1,031
down €1,031 (-12.1%), from €8,547 to €7,516
- Financial income +€789
up €789 (+35.7%), from €2,211 to €3,000
- Other operating charges -€369
down €369 (-19.9%), from €1,857 to €1,488
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.
Derived cash bridge
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 | €221,940 | €227,908 | +€5,968 | +2.7% |
| Fixed assets | 21/28 | €158,505 | €150,989 | -€7,516 | -4.7% |
| Tangible fixed assets | 22/27 | €158,505 | €150,989 | -€7,516 | -4.7% |
| Land and buildings | 22 | €152,850 | €147,088 | -€5,762 | -3.8% |
| Furniture and vehicles | 24 | €5,655 | €3,902 | -€1,754 | -31.0% |
| Current assets | 29/58 | €63,435 | €76,919 | +€13,484 | +21.3% |
| Amounts receivable after more than one year | 29 | - | €259 | +€259 | |
| Other amounts receivable | 291 | - | €259 | +€259 | |
| Amounts receivable within one year | 40/41 | €60,312 | €65,180 | +€4,867 | +8.1% |
| Trade receivables | 40 | €2,368 | €1,432 | -€936 | -39.5% |
| Other amounts receivable | 41 | €57,944 | €63,747 | +€5,803 | +10.0% |
| Current investments | 50/53 | €500 | €500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,622 | €10,980 | +€8,358 | +319% |
| Total equity and liabilities | 10/49 | €221,940 | €227,908 | +€5,968 | +2.7% |
| Equity | 10/15 | €82,090 | €89,681 | +€7,591 | +9.2% |
| Contributions | 10/11 | €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% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,630 | €69,221 | +€7,591 | +12.3% |
| Amounts payable | 17/49 | €139,850 | €138,227 | -€1,623 | -1.2% |
| Amounts payable after more than one year | 17 | €123,984 | €117,458 | -€6,526 | -5.3% |
| Financial debts | 170/4 | €123,984 | €117,458 | -€6,526 | -5.3% |
| Amounts payable within one year | 42/48 | €14,865 | €19,556 | +€4,691 | +31.6% |
| Current portion of amounts payable after more than one year | 42 | €7,429 | €7,064 | -€365 | -4.9% |
| Trade debts | 44 | €7,436 | €6,693 | -€743 | -10.0% |
| Suppliers | 440/4 | €7,436 | €6,693 | -€743 | -10.0% |
| Taxes, remuneration and social security | 45 | - | €5,799 | +€5,799 | |
| Taxes | 450/3 | - | €5,799 | +€5,799 | |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,213 | +€213 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,547 | €7,516 | -€1,031 | -12.1% |
| Other operating charges | 640/8 | €1,857 | €1,488 | -€369 | -19.9% |
| Gross operating margin | 9900 | €2,920 | €19,272 | +€16,352 | +560% |
| Operating profit (loss) | 9901 | -€7,484 | €10,268 | +€17,752 | |
| Financial income | 75/76B | €2,211 | €3,000 | +€789 | +35.7% |
| Recurring financial income | 75 | €2,211 | €3,000 | +€789 | +35.7% |
| Financial charges | 65/66B | €3,767 | €3,577 | -€190 | -5.0% |
| Recurring financial charges | 65 | €3,767 | €3,577 | -€190 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,040 | €9,691 | +€18,730 | |
| Income taxes | 67/77 | €400 | €2,100 | +€1,700 | +425% |
| Profit (loss) for the period | 9904 | -€9,440 | €7,591 | +€17,030 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,440 | €7,591 | +€17,030 |
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 22 October 2026 via checked.be.