De PERMENTIER ENGINEERING: 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 PERMENTIER ENGINEERING
Largest movements
- Tangible fixed assets +€137,119
up €137,119 (+12.1%), from €1.1m to €1.3m
of which Land and buildings: +€133,752
- Cash -€45,408
no longer reported in 2025 (was €45,408)
mainly Investment in fixed assets (net) (-€183,128) and Debts after one year (-€48,412)
- Reserves +€102,214
up €102,214 (+35.4%), from €288,552 to €390,766
- Debts after one year -€48,412
down €48,412 (-6.2%), from €777,206 to €728,794
- Trade debts +€35,148
up €35,148 (+332.0%), from €10,586 to €45,734
- Tax, wage and social debts -€19,613
down €19,613 (-32.3%), from €60,719 to €41,107
of which Taxes: -€18,713
- Short-term financial debts +€13,894
new in 2025: €13,894
- Gross operating margin +€30,253
up €30,253 (+18.6%), from €163,076 to €193,330
- Financial income +€16,856
up €16,856 (+2967.1%), from €568 to €17,424
- Depreciation +€13,724
up €13,724 (+42.5%), from €32,285 to €46,010
- Taxes +€7,439
up €7,439 (+21.1%), from €35,274 to €42,713
- Financial charges -€5,685
down €5,685 (-23.0%), from €24,753 to €19,068
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 | €1,245,675 | €1,342,515 | +€96,840 | +7.8% |
| Fixed assets | 21/28 | €1,133,098 | €1,270,217 | +€137,119 | +12.1% |
| Tangible fixed assets | 22/27 | €1,133,098 | €1,270,217 | +€137,119 | +12.1% |
| Land and buildings | 22 | €1,124,942 | €1,258,695 | +€133,752 | +11.9% |
| Plant, machinery and equipment | 23 | €704 | €2,096 | +€1,392 | +197.6% |
| Furniture and vehicles | 24 | €7,451 | €9,427 | +€1,975 | +26.5% |
| Current assets | 29/58 | €112,577 | €72,298 | -€40,279 | -35.8% |
| Amounts receivable within one year | 40/41 | €66,430 | €71,549 | +€5,119 | +7.7% |
| Trade receivables | 40 | €55,436 | €54,389 | -€1,046 | -1.9% |
| Other amounts receivable | 41 | €10,995 | €17,160 | +€6,165 | +56.1% |
| Cash at bank and in hand | 54/58 | €45,408 | - | -€45,408 | |
| Deferred charges and accrued income | 490/1 | €739 | €749 | +€10 | +1.4% |
| Total equity and liabilities | 10/49 | €1,245,675 | €1,342,515 | +€96,840 | +7.8% |
| Equity | 10/15 | €300,875 | €403,088 | +€102,214 | +34.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €288,552 | €390,766 | +€102,214 | +35.4% |
| Distributable reserves | 133 | €288,552 | €390,766 | +€102,214 | +35.4% |
| Profit (loss) carried forward | 14 | -€77 | -€77 | = | 0.0% |
| Amounts payable | 17/49 | €944,800 | €939,427 | -€5,374 | -0.6% |
| Amounts payable after more than one year | 17 | €777,206 | €728,794 | -€48,412 | -6.2% |
| Financial debts | 170/4 | €777,206 | €728,794 | -€48,412 | -6.2% |
| Amounts payable within one year | 42/48 | €162,400 | €205,439 | +€43,039 | +26.5% |
| Current portion of amounts payable after more than one year | 42 | €47,533 | €48,412 | +€880 | +1.9% |
| Financial debts | 43 | - | €13,894 | +€13,894 | |
| Credit institutions | 430/8 | - | €13,894 | +€13,894 | |
| Trade debts | 44 | €10,586 | €45,734 | +€35,148 | +332.0% |
| Suppliers | 440/4 | €10,586 | €45,734 | +€35,148 | +332.0% |
| Taxes, remuneration and social security | 45 | €60,719 | €41,107 | -€19,613 | -32.3% |
| Taxes | 450/3 | €57,969 | €39,257 | -€18,713 | -32.3% |
| Remuneration and social security | 454/9 | €2,750 | €1,850 | -€900 | -32.7% |
| Other amounts payable | 47/48 | €43,562 | €56,292 | +€12,730 | +29.2% |
| Accrued charges and deferred income | 492/3 | €5,195 | €5,195 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,285 | €46,010 | +€13,724 | +42.5% |
| Other operating charges | 640/8 | €2,675 | €750 | -€1,925 | -72.0% |
| Gross operating margin | 9900 | €163,076 | €193,330 | +€30,253 | +18.6% |
| Operating profit (loss) | 9901 | €128,116 | €146,570 | +€18,454 | +14.4% |
| Financial income | 75/76B | €568 | €17,424 | +€16,856 | +2967.1% |
| Recurring financial income | 75 | €568 | €17,424 | +€16,856 | +2967.1% |
| Financial charges | 65/66B | €24,753 | €19,068 | -€5,685 | -23.0% |
| Recurring financial charges | 65 | €24,753 | €19,068 | -€5,685 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €103,932 | €144,926 | +€40,995 | +39.4% |
| Income taxes | 67/77 | €35,274 | €42,713 | +€7,439 | +21.1% |
| Profit (loss) for the period | 9904 | €68,658 | €102,214 | +€33,556 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €68,658 | €102,214 | +€33,556 | +48.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.