HET PERRON: 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.
HET PERRON
Largest movements
- Tangible fixed assets +€274,781
up €274,781 (+69.5%), from €395,439 to €670,220
- Debts after one year +€181,994
up €181,994 (+112.4%), from €161,948 to €343,943
- Other debts +€149,039
up €149,039 (+67.2%), from €221,808 to €370,846
- Short-term financial debts -€65,000
no longer reported in 2025 (was €65,000)
- Gross operating margin +€14,483
up €14,483 (+70.8%), from €20,454 to €34,937
- Depreciation +€6,590
up €6,590 (+88.6%), from €7,442 to €14,032
- Financial income -€1,890
no longer reported in 2025 (was €1,890)
- Other operating charges -€1,814
down €1,814 (-47.3%), from €3,839 to €2,025
- Financial charges +€1,766
up €1,766 (+11.1%), from €15,839 to €17,604
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 | €399,886 | €674,399 | +€274,513 | +68.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €395,439 | €670,220 | +€274,781 | +69.5% |
| Tangible fixed assets | 22/27 | €395,439 | €670,220 | +€274,781 | +69.5% |
| Land and buildings | 22 | €395,439 | €670,220 | +€274,781 | +69.5% |
| Current assets | 29/58 | €4,448 | €4,180 | -€268 | -6.0% |
| Amounts receivable within one year | 40/41 | €2,837 | €3,362 | +€525 | +18.5% |
| Other amounts receivable | 41 | €2,837 | €3,362 | +€525 | +18.5% |
| Cash at bank and in hand | 54/58 | €1,000 | €207 | -€793 | -79.3% |
| Deferred charges and accrued income | 490/1 | €611 | €611 | = | 0.0% |
| Total equity and liabilities | 10/49 | €399,886 | €674,399 | +€274,513 | +68.6% |
| Equity | 10/15 | -€59,071 | -€57,795 | +€1,276 | +2.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,071 | -€60,795 | +€1,276 | +2.1% |
| Amounts payable | 17/49 | €458,957 | €732,195 | +€273,237 | +59.5% |
| Amounts payable after more than one year | 17 | €161,948 | €343,943 | +€181,994 | +112.4% |
| Financial debts | 170/4 | €161,948 | €343,943 | +€181,994 | +112.4% |
| Amounts payable within one year | 42/48 | €297,009 | €388,252 | +€91,243 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | €9,796 | €16,495 | +€6,699 | +68.4% |
| Financial debts | 43 | €65,000 | - | -€65,000 | |
| Credit institutions | 430/8 | €65,000 | - | -€65,000 | |
| Trade debts | 44 | €406 | €911 | +€505 | +124.5% |
| Suppliers | 440/4 | €406 | €911 | +€505 | +124.5% |
| Other amounts payable | 47/48 | €221,808 | €370,846 | +€149,039 | +67.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,442 | €14,032 | +€6,590 | +88.6% |
| Other operating charges | 640/8 | €3,839 | €2,025 | -€1,814 | -47.3% |
| Gross operating margin | 9900 | €20,454 | €34,937 | +€14,483 | +70.8% |
| Operating profit (loss) | 9901 | €9,173 | €18,880 | +€9,707 | +105.8% |
| Financial income | 75/76B | €1,890 | - | -€1,890 | |
| Recurring financial income | 75 | €1,890 | - | -€1,890 | |
| Financial charges | 65/66B | €15,839 | €17,604 | +€1,766 | +11.1% |
| Recurring financial charges | 65 | €15,839 | €17,604 | +€1,766 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,776 | €1,276 | +€6,051 | |
| Profit (loss) for the period | 9904 | -€4,776 | €1,276 | +€6,051 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,776 | €1,276 | +€6,051 |
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 11 October 2026 via checked.be.