PERUSTA
ActiveSummary
PERUSTA has been active since 2019 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €5.5m and a net result of €2.1m. Equity is growing by about 21% per year across the filed financial years. The computed 12-month bankruptcy probability is 0.3% (very low).
Financials · financial year 2025, full format
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€2.1m▲ 28.6%
2024 · €1.6m
Working capital
-€1.7m▼ 90.1%
2024 · -€902,710
Trend over the years
2021 to 2025, 5 financial years 2021 to 2025, 5 financial years
The operating result has risen four years in a row; 2025 is 9% above 2024 and is the highest result in the available series.
What the company sold each financial year and what was left of it. A loss stands below the zero line.
Operating result€0.4m
2025
Net result€2.1m
2025
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Total assets€12.5m
2025
Equity€5.5m
2025
Debt€7.0m
2025
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
Working capital-€1.7m
2025
Use the arrow keys on the chart for the figures per year.
Every figure with its change against the financial year before
favourable
unfavourable
Line20212022202320242025
Operating result-€0.005m-€0.009m€0.2m▲ 18×€0.3m▲ 99.2%€0.4m▲ 9.4%
Net result€1.2m-€0.5m▼ 59.7%€1.2m▲ 156%€1.6m▲ 30.4%€2.1m▲ 28.6%
Equity€2.6m-€3.1m▲ 18.3%€4.3m▲ 39.6%€5.0m▲ 14.0%€5.5m▲ 11.5%
Total assets€6.6m-€7.0m▲ 5.3%€12.5m▲ 79.6%€12.1m▼ 3.3%€12.5m▲ 3.3%
Debt€4.0m-€3.8m▼ 3.3%€8.1m▲ 112%€7.1m▼ 12.5%€7.0m▼ 2.3%
Working capital-€1.1m--€1.1m▼ 4.8%-€0.6m▲ 48.7%-€0.9m▼ 57.5%-€1.7m▼ 90.1%
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €12.5m
Fixed assets
€11.5m ▼ 0.7%
Current assets
€948,163 ▲ 104%
Equity and liabilities €12.5m
Equity
€5.5m ▲ 11.5%
Debt
€7.0m ▼ 2.3%
Debt's share of the balance-sheet total falls from 59.0% to 55.7%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€462,653▲
2024 · €431,265
Cash flow
€2.2m▲
2024 · €1.7m
Current ratio
0.36▲
2024 · 0.34
Debt to equity
1.26▼
2024 · 1.44
ROE
37.5%▲
2024 · 32.5%
ROA
16.6%▲
2024 · 13.3%
Interest coverage
2.52▲
2024 · 1.97
Debt ≤ 1 year
€2.7m▲
2024 · €1.4m
Debt > 1 year
€4.2m▼
2024 · €5.7m
Income taxes
€6,821
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | - | €0.02m | €0.07m | €0.1m | €0.1m | ▲ 0.7% |
| Other operating charges640/8 | - | €0.002m | €0.02m | €0.03m | €0.03m | ▲ 12.9% |
| Gross operating margin9900 | -€0.005m | €0.04m | €0.3m | €0.5m | €0.5m | ▲ 7.6% |
| Operating profit (loss)9901 | -€0.005m | €0.009m | €0.2m | €0.3m | €0.4m | ▲ 9.4% |
| Financial income75/76B | - | €0.5m | €1.2m | €1.5m | €1.9m | ▲ 26.7% |
| Recurring financial income75 | €1.3m | €0.5m | €1.2m | €1.5m | €1.9m | ▲ 26.7% |
| Financial charges65/66B | - | €0.07m | €0.1m | €0.2m | €0.2m | ▼ 16.3% |
| Recurring financial charges65 | €0.08m | €0.07m | €0.1m | €0.2m | €0.2m | ▼ 16.3% |
| Profit (loss) for the period before taxes9903 | €1.2m | €0.5m | €1.2m | €1.6m | €2.1m | ▲ 29.0% |
| Income taxes67/77 | - | - | - | - | €0.007m | - |
| Profit (loss) for the period9904 | €1.2m | €0.5m | €1.2m | €1.6m | €2.1m | ▲ 28.6% |
| Profit (loss) for the period to be appropriated9905 | €1.2m | €0.5m | €1.2m | €1.6m | €2.1m | ▲ 28.6% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €6.6m | €7.0m | €12.5m | €12.1m | €12.5m | ▲ 3.3% |
| Fixed assets21/28 | €6.5m | €6.9m | €11.6m | €11.6m | €11.5m | ▼ 0.7% |
| Tangible fixed assets22/27 | - | €0.4m | €5.1m | €5.1m | €5.0m | ▼ 1.6% |
| Land and buildings22 | - | €0.4m | €5.1m | €5.1m | €5.0m | ▼ 1.6% |
| Plant, machinery and equipment23 | - | - | - | €0.006m | €0.005m | ▼ 10.3% |
| Financial fixed assets28 | €6.5m | €6.5m | €6.5m | €6.5m | €6.5m | = |
| Current assets29/58 | €0.1m | €0.08m | €0.9m | €0.5m | €0.9m | ▲ 104% |
| Amounts receivable within one year40/41 | - | - | €0.8m | €0.4m | €0.9m | ▲ 140% |
| Trade receivables40 | - | - | €0.001m | €0.008m | €0.01m | ▲ 37.4% |
| Other amounts receivable41 | - | - | €0.8m | €0.4m | €0.9m | ▲ 143% |
| Current investments50/53 | - | - | - | €0.03m | €0.05m | ▲ 38.4% |
| Cash at bank and in hand54/58 | €0.1m | €0.08m | €0.1m | €0.06m | €0.03m | ▼ 52.8% |
| Deferred charges and accrued income490/1 | - | €0.001m | €0.009m | €0.009m | €0.01m | ▲ 20.1% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €6.6m | €7.0m | €12.5m | €12.1m | €12.5m | ▲ 3.3% |
| Equity10/15 | €2.6m | €3.1m | €4.3m | €5.0m | €5.5m | ▲ 11.5% |
| Contributions10/11 | - | €0.4m | €0.4m | €0.4m | €0.4m | = |
| Profit (loss) carried forward14 | €2.3m | €2.8m | €4.0m | €4.6m | €5.2m | ▲ 12.4% |
| Amounts payable17/49 | €4.0m | €3.8m | €8.1m | €7.1m | €7.0m | ▼ 2.3% |
| Amounts payable after more than one year17 | €2.8m | €2.6m | €6.7m | €5.7m | €4.2m | ▼ 25.7% |
| Financial debts170/4 | - | €0.9m | €4.0m | €3.6m | €3.3m | ▼ 9.4% |
| Other amounts payable178/9 | - | €1.8m | €2.7m | €2.1m | €1.0m | ▼ 54.2% |
| Amounts payable within one year42/48 | €1.2m | €1.2m | €1.4m | €1.4m | €2.7m | ▲ 94.8% |
| Current portion of amounts payable after more than one year42 | - | €0.4m | €0.7m | €0.3m | €0.3m | ▲ 0.6% |
| Financial debts43 | - | €0.8m | €0.8m | - | €0.8m | - |
| Credit institutions430/8 | - | €0.8m | €0.8m | - | €0.8m | - |
| Trade debts44 | - | - | - | €0.006m | €0.006m | ▲ 2.5% |
| Suppliers440/4 | - | - | - | €0.006m | €0.006m | ▲ 2.5% |
| Taxes, remuneration and social security45 | - | €0.005m | €0.01m | €0.009m | €0.02m | ▲ 86.6% |
| Taxes450/3 | - | €0.005m | €0.01m | €0.009m | €0.02m | ▲ 86.6% |
| Other amounts payable47/48 | - | - | - | €1.0m | €1.6m | ▲ 52.9% |
| Accrued charges and deferred income492/3 | - | €0.01m | €0.02m | €0.05m | €0.05m | ▲ 8.7% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €1.2m | €0.5m | €1.2m | €1.6m | €2.1m | ▲ 28.6% |
| + Depreciation and write-downs630 | - | €0.02m | €0.07m | €0.1m | €0.1m | ▲ 0.7% |
| Operating cash flow (approximation) | €1.2m | €0.5m | €1.3m | €1.7m | €2.2m | ▲ 26.9% |
| Investment in fixed assets (approximation) | - | -€0.4m | -€4.8m | -€0.1m | -€0.02m | ▲ 75.4% |
| Change in cash | - | -€0.03m | €0.03m | -€0.04m | -€0.03m | ▲ 24.0% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Filings with the National Bank (6)
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 30-06-2025 | full format | 06-01-2026 | 2026-00002224 |
| 30-06-2024 | full format | 28-01-2025 | 2025-00012692 |
| 30-06-2023 | full format | 26-01-2024 | 2024-00007885 |
| 30-06-2022 | full format | 10-01-2023 | 2023-20555935 |
| 30-06-2021 | full format | 25-01-2022 | 2022-01700286 |
| 30-06-2020 | full format | 05-01-2021 | 2021-00200380 |
Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.