GROEP VAN DER PERRE: what changed
What changed
GROEP VAN DER PERRE
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€3.0m
2024 · €504,553+€2.5m
Equity
€13.9m
2024 · €11.4m+€2.5m
Cash
€361,112
2024 · €339,020+€22,093
Balance sheet total
€19.0m
2024 · €12.5m+€6.5m
Largest movements
Assets
- Financial fixed assets +€4.5m
up €4.5m (+49.0%), from €9.1m to €13.6m
- Current investments +€3.3m
up €3.3m (+3,468%), from €95,500 to €3.4m
- Tangible fixed assets -€1.4m
down €1.4m (-85.6%), from €1.6m to €233,056
of which Land and buildings: -€1.3m
Equity and liabilities
- Debts after one year +€2.6m
new in 2025: €2.6m
- Reserves +€2.5m
up €2.5m (+24.8%), from €10.2m to €12.8m
of which Non-distributable reserves: +€3.3m
- Current portion of long-term debt +€658,400
new in 2025: €658,400
- Other debts +€565,764
up €565,764 (+60.5%), from €934,599 to €1.5m
Income statement
- Financial income +€2.6m
up €2.6m (+703%), from €371,458 to €3.0m
of which Non-recurring financial income: +€2.7m
- Staff costs +€90,639
up €90,639 (+28.4%), from €319,539 to €410,178
- Taxes -€24,310
down €24,310 (-23.3%), from €104,393 to €80,083
- Financial charges +€17,577
up €17,577 (+68.8%), from €25,537 to €43,114
- Gross operating margin +€7,103
up €7,103 (+1.1%), from €671,272 to €678,375
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
€504,553
Gross operating margin
+€7,103
Staff costs
-€90,639
Depreciation
+€2,466
Other operating charges
+€1,228
Financial income
+€2.6m
Financial charges
-€17,577
Taxes
+€24,310
Result 2025
€3.0m
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
+€3.7m
Investment
-€6.5m
Financing
+€2.8m
Cash 2024
€339,020
From operations (derived)
+€3.7m
Net result for the year
+€3.0m
Depreciation
+€79,187
Receivables after one year
-€64,989
Receivables within one year
-€9,848
Smaller working-capital items
+€3,497
Trade debts
+€33,233
Tax, wage and social debts
+€52,957
Other debts
+€565,764
Investment (derived)
-€6.5m
Investment in fixed assets (net)
-€3.2m
Current investments
-€3.3m
Financing
+€2.8m
Debts after one year
+€2.6m
Current portion of long-term debt
+€658,400
Contributions, distributions and other
-€500,000
Cash 2025
€361,112
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,538,817 | €19,024,514 | +€6.5m | +51.7% |
| Fixed assets | 21/28 | €10,719,968 | €13,799,981 | +€3.1m | +28.7% |
| Tangible fixed assets | 22/27 | €1,616,055 | €233,056 | -€1.4m | -85.6% |
| Land and buildings | 22 | €1,307,152 | €0 | -€1.3m | -100% |
| Furniture and vehicles | 24 | €308,902 | €233,056 | -€75,847 | -24.6% |
| Financial fixed assets | 28 | €9,103,913 | €13,566,925 | +€4.5m | +49.0% |
| Current assets | 29/58 | €1,818,849 | €5,224,533 | +€3.4m | +187% |
| Amounts receivable after more than one year | 29 | €1,246,610 | €1,311,598 | +€64,989 | +5.2% |
| Trade receivables | 290 | €1,246,610 | €1,311,598 | +€64,989 | +5.2% |
| Amounts receivable within one year | 40/41 | €131,893 | €141,742 | +€9,848 | +7.5% |
| Trade receivables | 40 | €114,706 | €3,277 | -€111,429 | -97.1% |
| Other amounts receivable | 41 | €17,187 | €138,465 | +€121,278 | +706% |
| Current investments | 50/53 | €95,500 | €3,407,749 | +€3.3m | +3,468% |
| Cash at bank and in hand | 54/58 | €339,020 | €361,112 | +€22,093 | +6.5% |
| Deferred charges and accrued income | 490/1 | €5,827 | €2,331 | -€3,496 | -60.0% |
| Total equity and liabilities | 10/49 | €12,538,817 | €19,024,514 | +€6.5m | +51.7% |
| Equity | 10/15 | €11,399,705 | €13,941,445 | +€2.5m | +22.3% |
| Contributions | 10/11 | €1,150,000 | €1,150,000 | = | 0.0% |
| Capital | 10 | €1,150,000 | €1,150,000 | = | 0.0% |
| Issued capital | 100 | €1,150,000 | €1,150,000 | = | 0.0% |
| Reserves | 13 | €10,249,705 | €12,791,445 | +€2.5m | +24.8% |
| Non-distributable reserves | 130/1 | €115,000 | €3,407,249 | +€3.3m | +2,863% |
| Legal reserve | 130 | €115,000 | €115,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €3,292,249 | +€3.3m | |
| Distributable reserves | 133 | €10,134,705 | €9,384,196 | -€750,509 | -7.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,139,112 | €5,083,068 | +€3.9m | +346% |
| Amounts payable after more than one year | 17 | - | €2,633,600 | +€2.6m | |
| Financial debts | 170/4 | - | €2,633,600 | +€2.6m | |
| Amounts payable within one year | 42/48 | €1,136,524 | €2,446,879 | +€1.3m | +115% |
| Current portion of amounts payable after more than one year | 42 | - | €658,400 | +€658,400 | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €13,740 | €46,973 | +€33,233 | +242% |
| Suppliers | 440/4 | €13,740 | €46,973 | +€33,233 | +242% |
| Taxes, remuneration and social security | 45 | €188,186 | €241,143 | +€52,957 | +28.1% |
| Taxes | 450/3 | €55,308 | €77,789 | +€22,481 | +40.6% |
| Remuneration and social security | 454/9 | €132,878 | €163,355 | +€30,477 | +22.9% |
| Other amounts payable | 47/48 | €934,599 | €1,500,363 | +€565,764 | +60.5% |
| Accrued charges and deferred income | 492/3 | €2,588 | €2,589 | +€2 | +0.1% |
| Non-recurring operating income | 76A | €18,100 | €95,066 | +€76,967 | +425% |
| Remuneration, social security and pensions | 62 | €319,539 | €410,178 | +€90,639 | +28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,653 | €79,187 | -€2,466 | -3.0% |
| Other operating charges | 640/8 | €7,054 | €5,826 | -€1,228 | -17.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €671,272 | €678,375 | +€7,103 | +1.1% |
| Operating profit (loss) | 9901 | €263,025 | €183,183 | -€79,842 | -30.4% |
| Financial income | 75/76B | €371,458 | €2,981,754 | +€2.6m | +703% |
| Recurring financial income | 75 | €156,780 | €46,473 | -€110,306 | -70.4% |
| Non-recurring financial income | 76B | €214,678 | €2,935,281 | +€2.7m | +1,267% |
| Financial charges | 65/66B | €25,537 | €43,114 | +€17,577 | +68.8% |
| Recurring financial charges | 65 | €25,537 | €43,114 | +€17,577 | +68.8% |
| Profit (loss) for the period before taxes | 9903 | €608,945 | €3,121,823 | +€2.5m | +413% |
| Income taxes | 67/77 | €104,393 | €80,083 | -€24,310 | -23.3% |
| Profit (loss) for the period | 9904 | €504,553 | €3,041,740 | +€2.5m | +503% |
| Profit (loss) for the period to be appropriated | 9905 | €504,553 | €3,041,740 | +€2.5m | +503% |
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.