Pétunia: 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.
Pétunia
Largest movements
- Tangible fixed assets -€8,826
down €8,826 (-2.4%), from €368,314 to €359,488
of which Land and buildings: -€7,839
- Revaluation surpluses -€7,839
down €7,839 (-2.7%), from €290,608 to €282,769
- Reserves +€7,839
up €7,839 (+4.1%), from €189,714 to €197,553
of which Distributable reserves: +€7,839
- Gross operating margin +€12,964
up €12,964, from -€723 to €12,241
- Taxes +€1,306
new in 2025: €1,306
- Depreciation +€146
up €146 (+1.7%), from €8,680 to €8,826
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 | €624,267 | €619,241 | -€5,025 | -0.8% |
| Fixed assets | 21/28 | €368,314 | €359,488 | -€8,826 | -2.4% |
| Tangible fixed assets | 22/27 | €368,314 | €359,488 | -€8,826 | -2.4% |
| Land and buildings | 22 | €360,821 | €352,982 | -€7,839 | -2.2% |
| Plant, machinery and equipment | 23 | €7,493 | €6,506 | -€987 | -13.2% |
| Current assets | 29/58 | €255,953 | €259,754 | +€3,801 | +1.5% |
| Amounts receivable within one year | 40/41 | €252,903 | €258,595 | +€5,692 | +2.3% |
| Other amounts receivable | 41 | €252,903 | €258,595 | +€5,692 | +2.3% |
| Cash at bank and in hand | 54/58 | €2,203 | €1,159 | -€1,044 | -47.4% |
| Deferred charges and accrued income | 490/1 | €846 | - | -€846 | |
| Total equity and liabilities | 10/49 | €624,267 | €619,241 | -€5,025 | -0.8% |
| Equity | 10/15 | €611,278 | €611,150 | -€128 | 0.0% |
| Contributions | 10/11 | €94,200 | €94,200 | = | 0.0% |
| Capital | 10 | €94,200 | €94,200 | = | 0.0% |
| Issued capital | 100 | €94,200 | €94,200 | = | 0.0% |
| Revaluation surpluses | 12 | €290,608 | €282,769 | -€7,839 | -2.7% |
| Reserves | 13 | €189,714 | €197,553 | +€7,839 | +4.1% |
| Non-distributable reserves | 130/1 | €9,420 | €9,420 | = | 0.0% |
| Legal reserve | 130 | €9,420 | €9,420 | = | 0.0% |
| Distributable reserves | 133 | €180,294 | €188,133 | +€7,839 | +4.3% |
| Profit (loss) carried forward | 14 | €36,757 | €36,629 | -€128 | -0.3% |
| Amounts payable | 17/49 | €12,989 | €8,092 | -€4,897 | -37.7% |
| Amounts payable after more than one year | 17 | €6,155 | €4,059 | -€2,096 | -34.1% |
| Financial debts | 170/4 | €6,155 | €4,059 | -€2,096 | -34.1% |
| Amounts payable within one year | 42/48 | €5,576 | €2,883 | -€2,693 | -48.3% |
| Current portion of amounts payable after more than one year | 42 | €2,017 | €2,096 | +€79 | +3.9% |
| Trade debts | 44 | €1,234 | €787 | -€447 | -36.2% |
| Suppliers | 440/4 | €1,234 | €787 | -€447 | -36.2% |
| Taxes, remuneration and social security | 45 | €2,326 | - | -€2,326 | |
| Taxes | 450/3 | €2,326 | - | -€2,326 | |
| Accrued charges and deferred income | 492/3 | €1,258 | €1,150 | -€108 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,680 | €8,826 | +€146 | +1.7% |
| Other operating charges | 640/8 | €1,761 | €1,817 | +€56 | +3.2% |
| Gross operating margin | 9900 | -€723 | €12,241 | +€12,964 | |
| Operating profit (loss) | 9901 | -€11,164 | €1,599 | +€12,763 | |
| Financial charges | 65/66B | €468 | €421 | -€47 | -10.0% |
| Recurring financial charges | 65 | €468 | €421 | -€47 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,632 | €1,177 | +€12,809 | |
| Income taxes | 67/77 | - | €1,306 | +€1,306 | |
| Profit (loss) for the period | 9904 | -€11,632 | -€128 | +€11,504 | +98.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,632 | -€128 | +€11,504 | +98.9% |
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 3 October 2026 via checked.be.