PETYT STEPHANIE: what changed
PETYT STEPHANIE
Largest movements
- Receivables within one year -€20,684
down €20,684 (-64.8%), from €31,908 to €11,224
of which Other amounts receivable: -€18,184
- Tangible fixed assets -€13,258
down €13,258 (-3.7%), from €360,265 to €347,007
of which Other tangible fixed assets: -€8,162
- Cash +€7,734
up €7,734 (+11.5%), from €67,378 to €75,111
mainly Receivables within one year (+€20,684) and Depreciation (+€13,258)
- Deferred charges and accrued income +€6,812
up €6,812 (+30.4%), from €22,414 to €29,226
- Debts after one year -€28,000
down €28,000 (-9.9%), from €282,285 to €254,285
of which Financial debts: -€21,000
- Accrued charges and deferred income +€9,690
up €9,690 (+91.8%), from €10,555 to €20,245
- Reserves +€5,000
up €5,000 (+3.7%), from €135,000 to €140,000
- Depreciation -€3,842
down €3,842 (-22.5%), from €17,100 to €13,258
- Gross operating margin -€2,892
down €2,892 (-9.4%), from €30,880 to €27,988
- Financial charges -€990
down €990 (-12.5%), from €7,919 to €6,929
- Taxes +€869
up €869 (+65.6%), from €1,325 to €2,193
- Other operating charges -€479
down €479 (-26.3%), from €1,825 to €1,346
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €481,966 | €462,570 | -€19,396 | -4.0% |
| Fixed assets | 21/28 | €360,265 | €347,007 | -€13,258 | -3.7% |
| Tangible fixed assets | 22/27 | €360,265 | €347,007 | -€13,258 | -3.7% |
| Land and buildings | 22 | €183,750 | €179,062 | -€4,688 | -2.6% |
| Furniture and vehicles | 24 | €408 | €0 | -€408 | -100% |
| Other tangible fixed assets | 26 | €176,107 | €167,945 | -€8,162 | -4.6% |
| Current assets | 29/58 | €121,700 | €115,562 | -€6,138 | -5.0% |
| Amounts receivable within one year | 40/41 | €31,908 | €11,224 | -€20,684 | -64.8% |
| Trade receivables | 40 | €4,500 | €2,000 | -€2,500 | -55.6% |
| Other amounts receivable | 41 | €27,408 | €9,224 | -€18,184 | -66.3% |
| Cash at bank and in hand | 54/58 | €67,378 | €75,111 | +€7,734 | +11.5% |
| Deferred charges and accrued income | 490/1 | €22,414 | €29,226 | +€6,812 | +30.4% |
| Total equity and liabilities | 10/49 | €481,966 | €462,570 | -€19,396 | -4.0% |
| Equity | 10/15 | €155,230 | €158,809 | +€3,580 | +2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €135,000 | €140,000 | +€5,000 | +3.7% |
| Distributable reserves | 133 | €135,000 | €140,000 | +€5,000 | +3.7% |
| Profit (loss) carried forward | 14 | €1,630 | €209 | -€1,420 | -87.2% |
| Amounts payable | 17/49 | €326,736 | €303,760 | -€22,976 | -7.0% |
| Amounts payable after more than one year | 17 | €282,285 | €254,285 | -€28,000 | -9.9% |
| Financial debts | 170/4 | €238,000 | €217,000 | -€21,000 | -8.8% |
| Other amounts payable | 178/9 | €44,285 | €37,285 | -€7,000 | -15.8% |
| Amounts payable within one year | 42/48 | €33,896 | €29,230 | -€4,666 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €21,000 | €21,000 | = | 0.0% |
| Trade debts | 44 | €6,120 | €4,608 | -€1,512 | -24.7% |
| Suppliers | 440/4 | €6,120 | €4,608 | -€1,512 | -24.7% |
| Taxes, remuneration and social security | 45 | €3,037 | €250 | -€2,787 | -91.8% |
| Taxes | 450/3 | €3,037 | €250 | -€2,787 | -91.8% |
| Other amounts payable | 47/48 | €3,739 | €3,372 | -€367 | -9.8% |
| Accrued charges and deferred income | 492/3 | €10,555 | €20,245 | +€9,690 | +91.8% |
| Non-recurring operating income | 76A | €8,166 | €0 | -€8,166 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,100 | €13,258 | -€3,842 | -22.5% |
| Other operating charges | 640/8 | €1,825 | €1,346 | -€479 | -26.3% |
| Gross operating margin | 9900 | €30,880 | €27,988 | -€2,892 | -9.4% |
| Operating profit (loss) | 9901 | €11,955 | €13,385 | +€1,430 | +12.0% |
| Financial income | 75/76B | €388 | €150 | -€238 | -61.3% |
| Recurring financial income | 75 | €388 | €150 | -€238 | -61.3% |
| Financial charges | 65/66B | €7,919 | €6,929 | -€990 | -12.5% |
| Recurring financial charges | 65 | €7,919 | €6,929 | -€990 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €4,424 | €6,606 | +€2,182 | +49.3% |
| Income taxes | 67/77 | €1,325 | €2,193 | +€869 | +65.6% |
| Profit (loss) for the period | 9904 | €3,099 | €4,413 | +€1,313 | +42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,099 | €4,413 | +€1,313 | +42.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.