DE PERELAER: what changed
Two fiscal 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.
DE PERELAER
Largest movements
- Receivables within one year -€7,547
down €7,547 (-24.5%), from €30,863 to €23,316
- Tangible fixed assets -€963
down €963 (-1.6%), from €61,471 to €60,508
of which Other tangible fixed assets: -€963
- Debts after one year -€12,652
down €12,652 (-59.0%), from €21,443 to €8,790
- Profit (loss) carried forward +€5,521
up €5,521 (+3.3%), from -€166,589 to -€161,068
- Trade debts -€2,478
down €2,478 (-91.9%), from €2,696 to €218
- Current portion of long-term debt +€1,014
up €1,014 (+8.7%), from €11,639 to €12,652
- Depreciation -€5,284
down €5,284 (-48.7%), from €10,851 to €5,567
- Gross operating margin -€1,694
down €1,694 (-10.4%), from €16,247 to €14,553
- Financial income -€398
down €398 (-21.3%), from €1,866 to €1,468
- Other operating charges -€301
down €301 (-9.0%), from €3,333 to €3,032
- Financial charges -€277
down €277 (-12.7%), from €2,178 to €1,901
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.
Cash bridge derived
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 | €94,389 | €85,143 | -€9,246 | -9.8% |
| Fixed assets | 21/28 | €61,471 | €60,508 | -€963 | -1.6% |
| Tangible fixed assets | 22/27 | €61,471 | €60,508 | -€963 | -1.6% |
| Land and buildings | 22 | €22,943 | €22,943 | = | 0.0% |
| Other tangible fixed assets | 26 | €38,528 | €37,565 | -€963 | -2.5% |
| Current assets | 29/58 | €32,917 | €24,635 | -€8,283 | -25.2% |
| Amounts receivable within one year | 40/41 | €30,863 | €23,316 | -€7,547 | -24.5% |
| Other amounts receivable | 41 | €30,863 | €23,316 | -€7,547 | -24.5% |
| Cash at bank and in hand | 54/58 | €779 | €3 | -€776 | -99.6% |
| Deferred charges and accrued income | 490/1 | €1,275 | €1,315 | +€40 | +3.1% |
| Total equity and liabilities | 10/49 | €94,389 | €85,143 | -€9,246 | -9.8% |
| Equity | 10/15 | -€28,389 | -€22,868 | +€5,521 | +19.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €76,200 | €76,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€166,589 | -€161,068 | +€5,521 | +3.3% |
| Amounts payable | 17/49 | €122,777 | €108,011 | -€14,766 | -12.0% |
| Amounts payable after more than one year | 17 | €21,443 | €8,790 | -€12,652 | -59.0% |
| Financial debts | 170/4 | €21,443 | €8,790 | -€12,652 | -59.0% |
| Amounts payable within one year | 42/48 | €100,684 | €99,220 | -€1,464 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €11,639 | €12,652 | +€1,014 | +8.7% |
| Trade debts | 44 | €2,696 | €218 | -€2,478 | -91.9% |
| Suppliers | 440/4 | €2,696 | €218 | -€2,478 | -91.9% |
| Other amounts payable | 47/48 | €86,350 | €86,350 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €650 | €0 | -€650 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,851 | €5,567 | -€5,284 | -48.7% |
| Other operating charges | 640/8 | €3,333 | €3,032 | -€301 | -9.0% |
| Gross operating margin | 9900 | €16,247 | €14,553 | -€1,694 | -10.4% |
| Operating profit (loss) | 9901 | €2,063 | €5,954 | +€3,891 | +188.6% |
| Financial income | 75/76B | €1,866 | €1,468 | -€398 | -21.3% |
| Recurring financial income | 75 | €1,866 | €1,468 | -€398 | -21.3% |
| Financial charges | 65/66B | €2,178 | €1,901 | -€277 | -12.7% |
| Recurring financial charges | 65 | €2,178 | €1,901 | -€277 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €1,751 | €5,521 | +€3,770 | +215.3% |
| Profit (loss) for the period | 9904 | €1,751 | €5,521 | +€3,770 | +215.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,751 | €5,521 | +€3,770 | +215.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.