CUISINES & PLACARDS PERREE: 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.
CUISINES & PLACARDS PERREE
Largest movements
- Cash -€111,226
down €111,226 (-31.6%), from €352,317 to €241,090
mainly Current investments (-€65,885) and Debts after one year (-€55,909)
- Current investments +€65,885
up €65,885 (+48.8%), from €135,080 to €200,965
- Receivables within one year +€52,694
up €52,694 (+105%), from €50,134 to €102,828
of which Other amounts receivable: +€47,592
- Tangible fixed assets -€18,514
down €18,514 (-5.7%), from €325,919 to €307,405
of which Land and buildings: -€25,967
- Stocks and contracts -€11,817
down €11,817 (-17.0%), from €69,325 to €57,508
- Reserves +€80,000
up €80,000 (+44.0%), from €181,860 to €261,860
of which Non-distributable reserves: +€50,000
- Debts after one year -€55,909
down €55,909 (-41.2%), from €135,759 to €79,851
- Profit (loss) carried forward -€36,731
down €36,731 (-8.5%), from €433,086 to €396,355
- Trade debts -€33,667
down €33,667 (-57.8%), from €58,287 to €24,619
- Other debts +€28,491
up €28,491 (+3,916%), from €728 to €29,218
- Gross operating margin +€16,486
up €16,486 (+6.3%), from €260,800 to €277,286
- Staff costs +€11,062
up €11,062 (+10.5%), from €105,219 to €116,281
- Financial income +€3,890
up €3,890 (+34.4%), from €11,301 to €15,191
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 | €933,018 | €910,039 | -€22,979 | -2.5% |
| Fixed assets | 21/28 | €326,162 | €307,648 | -€18,514 | -5.7% |
| Tangible fixed assets | 22/27 | €325,919 | €307,405 | -€18,514 | -5.7% |
| Land and buildings | 22 | €240,352 | €214,384 | -€25,967 | -10.8% |
| Plant, machinery and equipment | 23 | €8,004 | €2,803 | -€5,200 | -65.0% |
| Furniture and vehicles | 24 | €77,564 | €90,217 | +€12,653 | +16.3% |
| Financial fixed assets | 28 | €243 | €243 | = | 0.0% |
| Current assets | 29/58 | €606,855 | €602,391 | -€4,465 | -0.7% |
| Stocks and contracts in progress | 3 | €69,325 | €57,508 | -€11,817 | -17.0% |
| Stocks | 30/36 | €69,325 | €57,508 | -€11,817 | -17.0% |
| Amounts receivable within one year | 40/41 | €50,134 | €102,828 | +€52,694 | +105% |
| Trade receivables | 40 | €42,833 | €47,935 | +€5,102 | +11.9% |
| Other amounts receivable | 41 | €7,301 | €54,892 | +€47,592 | +652% |
| Current investments | 50/53 | €135,080 | €200,965 | +€65,885 | +48.8% |
| Cash at bank and in hand | 54/58 | €352,317 | €241,090 | -€111,226 | -31.6% |
| Total equity and liabilities | 10/49 | €933,018 | €910,039 | -€22,979 | -2.5% |
| Equity | 10/15 | €656,726 | €695,275 | +€38,550 | +5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €181,860 | €261,860 | +€80,000 | +44.0% |
| Non-distributable reserves | 130/1 | - | €50,000 | +€50,000 | |
| Financial assistance | 1313 | - | €50,000 | +€50,000 | |
| Distributable reserves | 133 | €181,860 | €211,860 | +€30,000 | +16.5% |
| Profit (loss) carried forward | 14 | €433,086 | €396,355 | -€36,731 | -8.5% |
| Investment grants | 15 | €35,580 | €30,861 | -€4,719 | -13.3% |
| Amounts payable | 17/49 | €276,292 | €214,763 | -€61,529 | -22.3% |
| Amounts payable after more than one year | 17 | €135,759 | €79,851 | -€55,909 | -41.2% |
| Financial debts | 170/4 | €135,759 | €79,851 | -€55,909 | -41.2% |
| Amounts payable within one year | 42/48 | €140,160 | €134,648 | -€5,513 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €15,545 | €16,018 | +€472 | +3.0% |
| Financial debts | 43 | €48,984 | €42,502 | -€6,482 | -13.2% |
| Credit institutions | 430/8 | €38,181 | €38,856 | +€674 | +1.8% |
| Other loans | 439 | €10,803 | €3,646 | -€7,157 | -66.2% |
| Trade debts | 44 | €58,287 | €24,619 | -€33,667 | -57.8% |
| Suppliers | 440/4 | €58,287 | €24,619 | -€33,667 | -57.8% |
| Taxes, remuneration and social security | 45 | €16,617 | €22,291 | +€5,674 | +34.1% |
| Taxes | 450/3 | €5,638 | €13,684 | +€8,046 | +143% |
| Remuneration and social security | 454/9 | €10,979 | €8,607 | -€2,372 | -21.6% |
| Other amounts payable | 47/48 | €728 | €29,218 | +€28,491 | +3,916% |
| Accrued charges and deferred income | 492/3 | €372 | €265 | -€108 | -29.0% |
| Remuneration, social security and pensions | 62 | €105,219 | €116,281 | +€11,062 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,877 | €58,739 | -€139 | -0.2% |
| Other operating charges | 640/8 | €5,637 | €5,836 | +€199 | +3.5% |
| Non-recurring operating charges | 66A | €73 | - | -€73 | |
| Gross operating margin | 9900 | €260,800 | €277,286 | +€16,486 | +6.3% |
| Operating profit (loss) | 9901 | €90,994 | €96,430 | +€5,437 | +6.0% |
| Financial income | 75/76B | €11,301 | €15,191 | +€3,890 | +34.4% |
| Recurring financial income | 75 | €11,301 | €15,191 | +€3,890 | +34.4% |
| Financial charges | 65/66B | €8,511 | €6,213 | -€2,298 | -27.0% |
| Recurring financial charges | 65 | €8,511 | €6,213 | -€2,298 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €93,784 | €105,408 | +€11,624 | +12.4% |
| Income taxes | 67/77 | €29,668 | €32,139 | +€2,471 | +8.3% |
| Profit (loss) for the period | 9904 | €64,116 | €73,269 | +€9,153 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,116 | €73,269 | +€9,153 | +14.3% |
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 20 October 2026 via checked.be.