TOITURES PETITJEAN: what changed
TOITURES PETITJEAN
Largest movements
- Tangible fixed assets -€47,213
down €47,213 (-77.7%), from €60,746 to €13,533
of which Furniture and vehicles: -€52,596
- Cash +€43,395
up €43,395 (+139%), from €31,324 to €74,718
mainly Investment in fixed assets (net) (+€42,705) and Net result for the year (+€30,702)
- Receivables within one year -€17,424
down €17,424 (-52.8%), from €32,987 to €15,563
of which Trade receivables: -€10,600
- Deferred charges and accrued income +€12,707
up €12,707 (+920%), from €1,382 to €14,089
- Stocks and contracts -€12,000
no longer reported in 2025 (was €12,000)
- Debts after one year -€50,776
down €50,776 (-94.1%), from €53,981 to €3,205
- Profit (loss) carried forward +€30,702
up €30,702 (+105%), from €29,371 to €60,073
- Current portion of long-term debt -€11,441
down €11,441 (-79.0%), from €14,489 to €3,048
- Trade debts +€6,891
up €6,891 (+90.1%), from €7,644 to €14,536
- Other debts +€3,041
up €3,041 (+121%), from €2,521 to €5,561
- Gross operating margin +€19,595
up €19,595 (+71.5%), from €27,387 to €46,982
- Depreciation -€14,621
down €14,621 (-76.4%), from €19,129 to €4,508
- Taxes +€7,588
up €7,588 (+1,650%), from €460 to €8,048
- Other operating charges +€1,977
up €1,977 (+802%), from €246 to €2,224
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 | €138,657 | €118,122 | -€20,535 | -14.8% |
| Fixed assets | 21/28 | €60,965 | €13,752 | -€47,213 | -77.4% |
| Tangible fixed assets | 22/27 | €60,746 | €13,533 | -€47,213 | -77.7% |
| Plant, machinery and equipment | 23 | €1,402 | €6,784 | +€5,383 | +384% |
| Furniture and vehicles | 24 | €59,344 | €6,748 | -€52,596 | -88.6% |
| Financial fixed assets | 28 | €219 | €219 | = | 0.0% |
| Current assets | 29/58 | €77,692 | €104,370 | +€26,678 | +34.3% |
| Stocks and contracts in progress | 3 | €12,000 | - | -€12,000 | |
| Contracts in progress | 37 | €12,000 | - | -€12,000 | |
| Amounts receivable within one year | 40/41 | €32,987 | €15,563 | -€17,424 | -52.8% |
| Trade receivables | 40 | €19,073 | €8,473 | -€10,600 | -55.6% |
| Other amounts receivable | 41 | €13,914 | €7,089 | -€6,825 | -49.0% |
| Cash at bank and in hand | 54/58 | €31,324 | €74,718 | +€43,395 | +139% |
| Deferred charges and accrued income | 490/1 | €1,382 | €14,089 | +€12,707 | +920% |
| Total equity and liabilities | 10/49 | €138,657 | €118,122 | -€20,535 | -14.8% |
| Equity | 10/15 | €60,022 | €90,724 | +€30,702 | +51.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,652 | €25,652 | = | 0.0% |
| Distributable reserves | 133 | €25,652 | €25,652 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,371 | €60,073 | +€30,702 | +105% |
| Amounts payable | 17/49 | €78,635 | €27,398 | -€51,237 | -65.2% |
| Amounts payable after more than one year | 17 | €53,981 | €3,205 | -€50,776 | -94.1% |
| Financial debts | 170/4 | €53,981 | €3,205 | -€50,776 | -94.1% |
| Amounts payable within one year | 42/48 | €24,654 | €24,193 | -€461 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €14,489 | €3,048 | -€11,441 | -79.0% |
| Trade debts | 44 | €7,644 | €14,536 | +€6,891 | +90.1% |
| Suppliers | 440/4 | €7,644 | €14,536 | +€6,891 | +90.1% |
| Taxes, remuneration and social security | 45 | - | €1,048 | +€1,048 | |
| Taxes | 450/3 | - | €1,048 | +€1,048 | |
| Other amounts payable | 47/48 | €2,521 | €5,561 | +€3,041 | +121% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,129 | €4,508 | -€14,621 | -76.4% |
| Other operating charges | 640/8 | €246 | €2,224 | +€1,977 | +802% |
| Gross operating margin | 9900 | €27,387 | €46,982 | +€19,595 | +71.5% |
| Operating profit (loss) | 9901 | €8,012 | €40,251 | +€32,239 | +402% |
| Financial income | 75/76B | €1,199 | €973 | -€226 | -18.8% |
| Recurring financial income | 75 | €1,199 | €973 | -€226 | -18.8% |
| Financial charges | 65/66B | €2,438 | €2,474 | +€36 | +1.5% |
| Recurring financial charges | 65 | €2,438 | €2,474 | +€36 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €6,772 | €38,750 | +€31,977 | +472% |
| Income taxes | 67/77 | €460 | €8,048 | +€7,588 | +1,650% |
| Profit (loss) for the period | 9904 | €6,313 | €30,702 | +€24,389 | +386% |
| Profit (loss) for the period to be appropriated | 9905 | €6,313 | €30,702 | +€24,389 | +386% |
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 3 November 2026 via checked.be.