Petrushoeve: 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.
Petrushoeve
Largest movements
- Tangible fixed assets +€627,524
up €627,524 (+148.3%), from €423,161 to €1.1m
of which Land and buildings: +€506,612
- Stocks and contracts +€202,965
up €202,965 (+48.3%), from €420,525 to €623,490
- Receivables within one year +€75,945
up €75,945 (+102.4%), from €74,135 to €150,081
of which Other amounts receivable: +€48,345
- Debts after one year +€448,363
up €448,363 (+85.4%), from €525,082 to €973,445
- Other debts +€429,044
up €429,044 (+712.2%), from €60,244 to €489,288
- Reserves +€76,563
up €76,563 (+53.6%), from €142,849 to €219,412
of which Distributable reserves: +€76,563
- Trade debts -€62,956
down €62,956 (-94.3%), from €66,795 to €3,839
- Advances received +€23,691
new in 2025: €23,691
- Gross operating margin +€49,076
up €49,076 (+17.1%), from €286,376 to €335,452
- Staff costs -€36,606
down €36,606 (-35.9%), from €101,928 to €65,322
- Depreciation +€17,006
up €17,006 (+13.9%), from €122,573 to €139,579
- Financial charges +€13,827
up €13,827 (+46.8%), from €29,558 to €43,385
- Taxes -€5,366
down €5,366 (-97.0%), from €5,534 to €167
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 | €930,048 | €1,839,787 | +€909,740 | +97.8% |
| Fixed assets | 21/28 | €423,661 | €1,051,185 | +€627,524 | +148.1% |
| Tangible fixed assets | 22/27 | €423,161 | €1,050,685 | +€627,524 | +148.3% |
| Land and buildings | 22 | €166,210 | €672,823 | +€506,612 | +304.8% |
| Plant, machinery and equipment | 23 | €160,899 | €262,475 | +€101,576 | +63.1% |
| Furniture and vehicles | 24 | €94,936 | €115,388 | +€20,452 | +21.5% |
| Leasing and similar rights | 25 | €1,115 | - | -€1,115 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €506,387 | €788,602 | +€282,216 | +55.7% |
| Stocks and contracts in progress | 3 | €420,525 | €623,490 | +€202,965 | +48.3% |
| Stocks | 30/36 | €420,525 | €623,490 | +€202,965 | +48.3% |
| Amounts receivable within one year | 40/41 | €74,135 | €150,081 | +€75,945 | +102.4% |
| Trade receivables | 40 | €64,330 | €91,930 | +€27,600 | +42.9% |
| Other amounts receivable | 41 | €9,806 | €58,151 | +€48,345 | +493.0% |
| Cash at bank and in hand | 54/58 | €11,057 | €8,698 | -€2,358 | -21.3% |
| Deferred charges and accrued income | 490/1 | €670 | €6,334 | +€5,664 | +845.6% |
| Total equity and liabilities | 10/49 | €930,048 | €1,839,787 | +€909,740 | +97.8% |
| Equity | 10/15 | €155,349 | €231,912 | +€76,563 | +49.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €142,849 | €219,412 | +€76,563 | +53.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €140,989 | €217,552 | +€76,563 | +54.3% |
| Amounts payable | 17/49 | €774,699 | €1,607,875 | +€833,177 | +107.5% |
| Amounts payable after more than one year | 17 | €525,082 | €973,445 | +€448,363 | +85.4% |
| Financial debts | 170/4 | €525,082 | €973,445 | +€448,363 | +85.4% |
| Amounts payable within one year | 42/48 | €249,616 | €634,430 | +€384,814 | +154.2% |
| Current portion of amounts payable after more than one year | 42 | €78,073 | €92,363 | +€14,290 | +18.3% |
| Trade debts | 44 | €66,795 | €3,839 | -€62,956 | -94.3% |
| Suppliers | 440/4 | €66,795 | €3,839 | -€62,956 | -94.3% |
| Advances received on contracts in progress | 46 | - | €23,691 | +€23,691 | |
| Taxes, remuneration and social security | 45 | €44,504 | €25,249 | -€19,255 | -43.3% |
| Taxes | 450/3 | €42,758 | €19,592 | -€23,166 | -54.2% |
| Remuneration and social security | 454/9 | €1,746 | €5,657 | +€3,910 | +223.9% |
| Other amounts payable | 47/48 | €60,244 | €489,288 | +€429,044 | +712.2% |
| Non-recurring operating income | 76A | €13,329 | €133 | -€13,196 | -99.0% |
| Remuneration, social security and pensions | 62 | €101,928 | €65,322 | -€36,606 | -35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122,573 | €139,579 | +€17,006 | +13.9% |
| Other operating charges | 640/8 | €11,677 | €12,770 | +€1,093 | +9.4% |
| Gross operating margin | 9900 | €286,376 | €335,452 | +€49,076 | +17.1% |
| Operating profit (loss) | 9901 | €50,198 | €117,781 | +€67,583 | +134.6% |
| Financial income | 75/76B | €1,423 | €2,334 | +€911 | +64.1% |
| Recurring financial income | 75 | €1,423 | €2,334 | +€911 | +64.1% |
| Financial charges | 65/66B | €29,558 | €43,385 | +€13,827 | +46.8% |
| Recurring financial charges | 65 | €29,558 | €43,385 | +€13,827 | +46.8% |
| Profit (loss) for the period before taxes | 9903 | €22,063 | €76,730 | +€54,667 | +247.8% |
| Income taxes | 67/77 | €5,534 | €167 | -€5,366 | -97.0% |
| Profit (loss) for the period | 9904 | €16,529 | €76,563 | +€60,033 | +363.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,529 | €76,563 | +€60,033 | +363.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.