Compagnie Perceval: what changed
Two financial 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.
Compagnie Perceval
Largest movements
- Cash -€8,515
down €8,515 (-77.4%), from €11,004 to €2,489
mainly Net result for the year (-€9,067) and Other debts (-€2,062)
- Receivables within one year -€1,669
down €1,669 (-11.2%), from €14,926 to €13,257
of which Trade receivables: -€12,021
- Tangible fixed assets -€1,465
down €1,465 (-46.4%), from €3,156 to €1,691
- Reserves -€9,067
down €9,067 (-40.7%), from €22,267 to €13,200
- Other debts -€2,062
no longer reported in 2025 (was €2,062)
- Tax, wage and social debts -€1,144
no longer reported in 2025 (was €1,144)
- Trade debts +€608
up €608 (+96.8%), from €628 to €1,237
- Gross operating margin -€21,562
down €21,562, from €14,416 to -€7,147
- Taxes -€2,324
no longer reported in 2025 (was €2,324)
- Depreciation -€441
down €441 (-29.5%), from €1,496 to €1,054
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.
Derived cash bridge
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 | €29,102 | €17,437 | -€11,665 | -40.1% |
| Fixed assets | 21/28 | €3,156 | €1,691 | -€1,465 | -46.4% |
| Tangible fixed assets | 22/27 | €3,156 | €1,691 | -€1,465 | -46.4% |
| Furniture and vehicles | 24 | €3,156 | €1,691 | -€1,465 | -46.4% |
| Current assets | 29/58 | €25,945 | €15,746 | -€10,200 | -39.3% |
| Amounts receivable within one year | 40/41 | €14,926 | €13,257 | -€1,669 | -11.2% |
| Trade receivables | 40 | €13,750 | €1,729 | -€12,021 | -87.4% |
| Other amounts receivable | 41 | €1,176 | €11,527 | +€10,352 | +880% |
| Cash at bank and in hand | 54/58 | €11,004 | €2,489 | -€8,515 | -77.4% |
| Deferred charges and accrued income | 490/1 | €15 | - | -€15 | |
| Total equity and liabilities | 10/49 | €29,102 | €17,437 | -€11,665 | -40.1% |
| Equity | 10/15 | €25,267 | €16,200 | -€9,067 | -35.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €22,267 | €13,200 | -€9,067 | -40.7% |
| Distributable reserves | 133 | €22,267 | €13,200 | -€9,067 | -40.7% |
| Amounts payable | 17/49 | €3,835 | €1,237 | -€2,598 | -67.8% |
| Amounts payable within one year | 42/48 | €3,835 | €1,237 | -€2,598 | -67.8% |
| Trade debts | 44 | €628 | €1,237 | +€608 | +96.8% |
| Suppliers | 440/4 | €628 | €1,237 | +€608 | +96.8% |
| Taxes, remuneration and social security | 45 | €1,144 | - | -€1,144 | |
| Taxes | 450/3 | €1,144 | - | -€1,144 | |
| Other amounts payable | 47/48 | €2,062 | - | -€2,062 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,496 | €1,054 | -€441 | -29.5% |
| Other operating charges | 640/8 | €179 | €320 | +€141 | +78.8% |
| Non-recurring operating charges | 66A | €25 | €411 | +€386 | +1,575% |
| Gross operating margin | 9900 | €14,416 | -€7,147 | -€21,562 | |
| Operating profit (loss) | 9901 | €12,717 | -€8,931 | -€21,648 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €214 | €135 | -€78 | -36.6% |
| Recurring financial charges | 65 | €214 | €135 | -€78 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €12,503 | -€9,067 | -€21,570 | |
| Income taxes | 67/77 | €2,324 | - | -€2,324 | |
| Profit (loss) for the period | 9904 | €10,179 | -€9,067 | -€19,246 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,179 | -€9,067 | -€19,246 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.