PetrusIT: 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.
PetrusIT
Largest movements
- Cash -€27,527
down €27,527 (-18.5%), from €148,653 to €121,126
mainly Contributions, distributions and other (-€53,000) and Other debts (-€37,757)
- Receivables within one year -€6,393
down €6,393 (-17.3%), from €36,922 to €30,529
of which Other amounts receivable: -€4,793
- Tangible fixed assets -€1,989
down €1,989 (-56.2%), from €3,541 to €1,552
- Other debts -€37,757
down €37,757 (-60.2%), from €62,723 to €24,965
- Gross operating margin -€8,696
down €8,696 (-11.1%), from €78,647 to €69,952
- Taxes -€1,773
down €1,773 (-11.2%), from €15,762 to €13,989
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 | €189,116 | €153,207 | -€35,909 | -19.0% |
| Fixed assets | 21/28 | €3,541 | €1,552 | -€1,989 | -56.2% |
| Tangible fixed assets | 22/27 | €3,541 | €1,552 | -€1,989 | -56.2% |
| Furniture and vehicles | 24 | €3,541 | €1,552 | -€1,989 | -56.2% |
| Current assets | 29/58 | €185,575 | €151,655 | -€33,920 | -18.3% |
| Amounts receivable within one year | 40/41 | €36,922 | €30,529 | -€6,393 | -17.3% |
| Trade receivables | 40 | €30,437 | €28,837 | -€1,600 | -5.3% |
| Other amounts receivable | 41 | €6,486 | €1,693 | -€4,793 | -73.9% |
| Cash at bank and in hand | 54/58 | €148,653 | €121,126 | -€27,527 | -18.5% |
| Total equity and liabilities | 10/49 | €189,116 | €153,207 | -€35,909 | -19.0% |
| Equity | 10/15 | €121,589 | €121,700 | +€111 | +0.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €116,800 | €116,800 | = | 0.0% |
| Distributable reserves | 133 | €116,800 | €116,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €789 | €900 | +€111 | +14.0% |
| Amounts payable | 17/49 | €67,527 | €31,508 | -€36,019 | -53.3% |
| Amounts payable within one year | 42/48 | €67,527 | €31,508 | -€36,019 | -53.3% |
| Trade debts | 44 | €372 | €626 | +€254 | +68.4% |
| Suppliers | 440/4 | €372 | €626 | +€254 | +68.4% |
| Taxes, remuneration and social security | 45 | €4,433 | €5,916 | +€1,484 | +33.5% |
| Taxes | 450/3 | €4,433 | €3,416 | -€1,016 | -22.9% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €62,723 | €24,965 | -€37,757 | -60.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,989 | €1,989 | +€0 | 0.0% |
| Other operating charges | 640/8 | €451 | €773 | +€322 | +71.3% |
| Gross operating margin | 9900 | €78,647 | €69,952 | -€8,696 | -11.1% |
| Operating profit (loss) | 9901 | €76,207 | €67,190 | -€9,017 | -11.8% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €139 | €90 | -€49 | -35.5% |
| Recurring financial charges | 65 | €139 | €90 | -€49 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €76,068 | €67,100 | -€8,968 | -11.8% |
| Income taxes | 67/77 | €15,762 | €13,989 | -€1,773 | -11.2% |
| Profit (loss) for the period | 9904 | €60,306 | €53,111 | -€7,195 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,306 | €53,111 | -€7,195 | -11.9% |
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 27 October 2026 via checked.be.