Etablissements PERDAENS: what changed
What changed
Etablissements PERDAENS
NACE 46.841, Wholesale trade
filed annual accounts (NBB)
Net result for the year
-€51,212
2024 · -€10,712-€40,500
Equity
€275,350
2024 · €326,562-€51,212
Cash
€78,636
2024 · €36,452+€42,184
Balance sheet total
€301,087
2024 · €397,649-€96,563
Largest movements
Assets
- Stocks and contracts -€121,730
down €121,730 (-41.4%), from €293,998 to €172,268
- Cash +€42,184
up €42,184 (+116%), from €36,452 to €78,636
mainly Stocks and contracts (+€121,730) and Depreciation (+€10,743)
- Tangible fixed assets -€10,743
down €10,743 (-39.4%), from €27,238 to €16,495
of which Furniture and vehicles: -€9,058
- Receivables within one year -€6,330
down €6,330 (-16.4%), from €38,638 to €32,308
of which Trade receivables: -€3,196
Equity and liabilities
- Reserves -€43,185
down €43,185 (-14.4%), from €299,944 to €256,758
- Trade debts -€33,706
down €33,706 (-94.7%), from €35,609 to €1,902
- Profit (loss) carried forward -€8,026
no longer reported in 2025 (was €8,026)
- Debts after one year -€6,112
no longer reported in 2025 (was €6,112)
Income statement
- Gross operating margin -€41,365
down €41,365, from €3,312 to -€38,053
- Other operating charges -€552
down €552 (-26.9%), from €2,051 to €1,499
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€10,712
Gross operating margin
-€41,365
Other operating charges
+€552
Financial income
+€47
Financial charges
+€210
Taxes
+€56
Result 2025
-€51,212
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€51,905
Investment
€0
Financing
-€9,720
Cash 2024
€36,452
From operations (derived)
+€51,905
Net result for the year
-€51,212
Depreciation
+€10,743
Stocks and contracts
+€121,730
Receivables within one year
+€6,330
Deferred charges and accrued income
-€56
Trade debts
-€33,706
Tax, wage and social debts
+€1,703
Other debts
-€3,141
Accrued charges and deferred income
-€486
Financing
-€9,720
Debts after one year
-€6,112
Current portion of long-term debt
-€1,898
Short-term financial debts
-€1,710
Cash 2025
€78,636
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €397,649 | €301,087 | -€96,563 | -24.3% |
| Fixed assets | 21/28 | €27,238 | €16,495 | -€10,743 | -39.4% |
| Tangible fixed assets | 22/27 | €27,238 | €16,495 | -€10,743 | -39.4% |
| Plant, machinery and equipment | 23 | €1,346 | €720 | -€626 | -46.5% |
| Furniture and vehicles | 24 | €22,234 | €13,176 | -€9,058 | -40.7% |
| Other tangible fixed assets | 26 | €3,658 | €2,598 | -€1,060 | -29.0% |
| Current assets | 29/58 | €370,412 | €284,592 | -€85,820 | -23.2% |
| Stocks and contracts in progress | 3 | €293,998 | €172,268 | -€121,730 | -41.4% |
| Stocks | 30/36 | €293,998 | €172,268 | -€121,730 | -41.4% |
| Amounts receivable within one year | 40/41 | €38,638 | €32,308 | -€6,330 | -16.4% |
| Trade receivables | 40 | €28,985 | €25,789 | -€3,196 | -11.0% |
| Other amounts receivable | 41 | €9,653 | €6,519 | -€3,134 | -32.5% |
| Cash at bank and in hand | 54/58 | €36,452 | €78,636 | +€42,184 | +116% |
| Deferred charges and accrued income | 490/1 | €1,324 | €1,380 | +€56 | +4.3% |
| Total equity and liabilities | 10/49 | €397,649 | €301,087 | -€96,563 | -24.3% |
| Equity | 10/15 | €326,562 | €275,350 | -€51,212 | -15.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €299,944 | €256,758 | -€43,185 | -14.4% |
| Distributable reserves | 133 | €299,944 | €256,758 | -€43,185 | -14.4% |
| Profit (loss) carried forward | 14 | €8,026 | - | -€8,026 | |
| Amounts payable | 17/49 | €71,087 | €25,736 | -€45,351 | -63.8% |
| Amounts payable after more than one year | 17 | €6,112 | - | -€6,112 | |
| Financial debts | 170/4 | €6,112 | - | -€6,112 | |
| Amounts payable within one year | 42/48 | €64,489 | €25,736 | -€38,753 | -60.1% |
| Current portion of amounts payable after more than one year | 42 | €8,010 | €6,112 | -€1,898 | -23.7% |
| Financial debts | 43 | €1,710 | - | -€1,710 | |
| Credit institutions | 430/8 | €1,710 | - | -€1,710 | |
| Trade debts | 44 | €35,609 | €1,902 | -€33,706 | -94.7% |
| Suppliers | 440/4 | €35,609 | €1,902 | -€33,706 | -94.7% |
| Taxes, remuneration and social security | 45 | €15,707 | €17,411 | +€1,703 | +10.8% |
| Taxes | 450/3 | €15,707 | €17,411 | +€1,703 | +10.8% |
| Other amounts payable | 47/48 | €3,453 | €312 | -€3,141 | -91.0% |
| Accrued charges and deferred income | 492/3 | €486 | - | -€486 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,743 | €10,743 | = | 0.0% |
| Other operating charges | 640/8 | €2,051 | €1,499 | -€552 | -26.9% |
| Gross operating margin | 9900 | €3,312 | -€38,053 | -€41,365 | |
| Operating profit (loss) | 9901 | -€9,481 | -€50,294 | -€40,813 | -430% |
| Financial income | 75/76B | €26 | €73 | +€47 | +183% |
| Recurring financial income | 75 | €26 | €73 | +€47 | +183% |
| Financial charges | 65/66B | €714 | €504 | -€210 | -29.4% |
| Recurring financial charges | 65 | €714 | €504 | -€210 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,170 | -€50,725 | -€40,556 | -399% |
| Income taxes | 67/77 | €542 | €486 | -€56 | -10.3% |
| Profit (loss) for the period | 9904 | -€10,712 | -€51,212 | -€40,500 | -378% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,712 | -€51,212 | -€40,500 | -378% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.