PERUSTA (0728.800.293): annual accounts, directors and company register

PERUSTA

Saint-Vith ·KBO/BCE: BE 0728.800.293

75-100	Excellent	under 0.55%
60-74	Healthy	0.55% to 1.5%
45-59	Fair	1.5% to 4.2%
25-44	Weak	4.2% to 15.0%
0-24	Critical	over 15.0%

Line	2025	2024	2023	2022	2021
Balance sheet: assets
Total assets`20/58`	12.5m	12.1m	12.5m	7.0m	6.6m
Fixed assets`21/28`	11.5m	11.6m	11.6m	6.9m	6.5m
Tangible fixed assets`22/27`	5.0m	5.1m	5.1m	374,162	-
Land and buildings`22`	5.0m	5.1m	5.1m	374,162	-
Plant, machinery and equipment`23`	5,233	5,832	-	-	-
Financial fixed assets`28`	6.5m	6.5m	6.5m	6.5m	6.5m
Current assets`29/58`	948,163	464,953	869,167	78,428	102,586
Amounts receivable within one year`40/41`	860,665	357,866	750,932	-	-
Trade receivables`40`	10,665	7,761	932	-	-
Other amounts receivable`41`	850,000	350,106	750,000	-	-
Current investments`50/53`	46,110	33,314	-	-	-
Cash at bank and in hand`54/58`	30,551	64,748	109,728	77,174	102,586
Deferred charges and accrued income`490/1`	10,838	9,025	8,507	1,254	-
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	12.5m	12.1m	12.5m	7.0m	6.6m
Equity`10/15`	5.5m	5.0m	4.3m	3.1m	2.6m
Contributions`10/11`	350,000	350,000	350,000	350,000	350,000
Profit (loss) carried forward`14`	5.2m	4.6m	4.0m	2.8m	2.3m
Amounts payable`17/49`	7.0m	7.1m	8.1m	3.8m	4.0m
Amounts payable after more than one year`17`	4.2m	5.7m	6.7m	2.6m	2.8m
Financial debts`170/4`	3.3m	3.6m	4.0m	880,491	977,187
Other amounts payable`178/9`	950,000	2.1m	2.7m	1.8m	1.8m
Amounts payable within one year`42/48`	2.7m	1.4m	1.4m	1.2m	1.2m
Current portion of amounts payable after more than one year`42`	340,537	338,520	680,123	440,844	413,223
Financial debts`43`	750,000	-	750,000	750,000	750,000
Credit institutions`430/8`	750,000	-	750,000	750,000	750,000
Trade debts`44`	5,791	5,647	-	-	-
Suppliers`440/4`	5,791	5,647	-	-	-
Taxes, remuneration and social security`45`	16,092	8,623	12,178	5,178	5,942
Taxes`450/3`	16,092	8,623	12,178	5,178	5,942
Other amounts payable`47/48`	1.6m	1.0m	-	-	-
Accrued charges and deferred income`492/3`	50,388	46,371	24,712	14,162	15,855
Income statement
Gross operating margin`9900`	494,401	459,391	250,567	36,028	-5,397
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	104,376	103,662	67,568	24,477	-
Other operating charges`640/8`	31,748	28,125	18,507	2,301	-
Operating profit (loss)`9901`	358,277	327,603	164,492	9,250	-5,397
Financial income`75/76B`	1.9m	1.5m	1.2m	540,000	1.3m
Recurring financial income`75`	1.9m	1.5m	1.2m	540,000	1.3m
Financial charges`65/66B`	183,703	219,473	130,883	67,713	78,725
Recurring financial charges`65`	183,703	219,473	130,883	67,713	78,725
Profit (loss) for the period before taxes`9903`	2.1m	1.6m	1.2m	481,537	1.2m
Income taxes`67/77`	6,821	-	-	-	-
Profit (loss) for the period`9904`	2.1m	1.6m	1.2m	481,537	1.2m
Profit (loss) for the period to be appropriated`9905`	2.1m	1.6m	1.2m	481,537	1.2m
Appropriation of the result
Profit (loss) to be appropriated`9906`	6.7m	5.6m	4.0m	2.8m	2.3m
Profit (loss) brought forward from the previous period`14P`	4.6m	4.0m	2.8m	2.3m	-
Profit to be distributed`694/7`	1.5m	1.0m	-	-	-
Return on contributions (dividend)`694`	1.5m	1.0m	-	-	-
Document	PDF	PDF	PDF	PDF	PDF

Financial year	Type	Filed	Reference	Document
30-06-2025	full format	06-01-2026	2026-00002224	PDF
30-06-2024	full format	28-01-2025	2025-00012692	PDF
30-06-2023	full format	26-01-2024	2024-00007885	PDF
30-06-2022	full format	10-01-2023	2023-20555935	PDF
30-06-2021	full format	25-01-2022	2022-01700286	PDF
30-06-2020	full format	05-01-2021	2021-00200380	PDF

Line	2025	2024	2023	2022	2021
EBITDA	462,653	431,265	232,060	33,727	-
Cash flow	2.2m	1.7m	1.3m	506,014	-
Investment in fixed assets	24,580	99,859	4.8m	398,639	-
Change in cash	-34,197	-44,980	32,554	-25,412	-
Working capital	-1.7m	-902,710	-573,134	-1.1m	-1.1m
Solvency	44.3%	41.0%	34.8%	44.8%	39.8%
Current ratio	0.36	0.34	0.60	0.07	0.09
Debt to equity	1.26	1.44	1.87	1.23	1.51
ROE	37.5%	32.5%	28.4%	15.5%	45.5%
ROA	16.6%	13.3%	9.9%	6.9%	18.1%
Interest coverage	2.52	1.97	1.77	0.50	-

Item	30-06-2025	30-06-2024	30-06-2023	30-06-2022
Debts secured on the company's own assets	€5.3m	€4.0m	€5.4m	€2.1m
Mortgages, amount registered	€3.2m	€3.2m	€3.2m	€27,500
Mortgage mandates	€1.4m	€1.4m	€1.4m	€1.4m
Carrying value of the mortgaged assets	€5.0m	€5.1m	€5.1m	-
Carrying value of the other pledged assets	€6.5m	€6.5m	€6.5m	€6.5m

Item	30-06-2025	30-06-2024	30-06-2023	30-06-2022
Tangible fixed assets	€24,580	€99,859	€4.8m	€398,639
Depreciation and write-downs of the year	€104,376	€103,662	€67,568	€24,477

Name	2021	2022	2023	2024	2025
Leufgen Trade & ServicesLU 2021 to 2025: 100%	100%
J.M. LEUFGEN 2021 to 2023: 95.28% 2024 to 2025: 96.85%	95.28%			96.85%

Overview

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Annual accounts to 30-06-2025

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Annual accounts 2025

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