J & J PEREMANS: 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.
J & J PEREMANS
Largest movements
- Receivables within one year +€12,803
up €12,803 (+158%), from €8,109 to €20,912
of which Other amounts receivable: +€11,990
- Cash +€7,680
up €7,680 (+277%), from €2,773 to €10,452
mainly Net result for the year (+€16,438) and Tax, wage and social debts (+€6,609)
- Tangible fixed assets +€4,837
up €4,837 (+52.3%), from €9,250 to €14,087
of which Plant, machinery and equipment: +€4,204
- Profit (loss) carried forward +€16,438
up €16,438, from -€115 to €16,323
- Tax, wage and social debts +€6,609
up €6,609 (+727%), from €909 to €7,518
- Trade debts +€4,303
up €4,303 (+49.1%), from €8,770 to €13,073
- Current portion of long-term debt -€1,706
down €1,706 (-66.0%), from €2,584 to €878
- Debts after one year -€878
down €878 (-100%), from €878 to €0
- Turnover -€34,787
no longer reported in 2025 (was €34,787)
- Purchases and services -€30,222
no longer reported in 2025 (was €30,222)
- Gross operating margin +€23,824
up €23,824 (+522%), from €4,565 to €28,389
- Taxes +€6,326
up €6,326 (+1,061%), from €596 to €6,922
- Depreciation +€1,248
up €1,248 (+36.4%), from €3,432 to €4,680
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.
Derived cash bridge
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 | €20,371 | €45,563 | +€25,192 | +124% |
| Fixed assets | 21/28 | €9,250 | €14,087 | +€4,837 | +52.3% |
| Tangible fixed assets | 22/27 | €9,250 | €14,087 | +€4,837 | +52.3% |
| Plant, machinery and equipment | 23 | €6,805 | €11,009 | +€4,204 | +61.8% |
| Furniture and vehicles | 24 | €2,445 | €3,077 | +€633 | +25.9% |
| Current assets | 29/58 | €11,121 | €31,476 | +€20,355 | +183% |
| Amounts receivable within one year | 40/41 | €8,109 | €20,912 | +€12,803 | +158% |
| Trade receivables | 40 | €1,882 | €2,695 | +€812 | +43.2% |
| Other amounts receivable | 41 | €6,227 | €18,217 | +€11,990 | +193% |
| Cash at bank and in hand | 54/58 | €2,773 | €10,452 | +€7,680 | +277% |
| Deferred charges and accrued income | 490/1 | €239 | €112 | -€127 | -53.1% |
| Total equity and liabilities | 10/49 | €20,371 | €45,563 | +€25,192 | +124% |
| Equity | 10/15 | €4,885 | €21,323 | +€16,438 | +337% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115 | €16,323 | +€16,438 | |
| Amounts payable | 17/49 | €15,486 | €24,240 | +€8,754 | +56.5% |
| Amounts payable after more than one year | 17 | €878 | €0 | -€878 | -100% |
| Financial debts | 170/4 | €878 | €0 | -€878 | -100% |
| Amounts payable within one year | 42/48 | €14,608 | €23,840 | +€9,232 | +63.2% |
| Current portion of amounts payable after more than one year | 42 | €2,584 | €878 | -€1,706 | -66.0% |
| Trade debts | 44 | €8,770 | €13,073 | +€4,303 | +49.1% |
| Suppliers | 440/4 | €8,770 | €13,073 | +€4,303 | +49.1% |
| Taxes, remuneration and social security | 45 | €909 | €7,518 | +€6,609 | +727% |
| Taxes | 450/3 | €909 | €7,518 | +€6,609 | +727% |
| Other amounts payable | 47/48 | €2,345 | €2,371 | +€26 | +1.1% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Turnover | 70 | €34,787 | - | -€34,787 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €30,222 | - | -€30,222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,432 | €4,680 | +€1,248 | +36.4% |
| Other operating charges | 640/8 | €96 | €283 | +€187 | +193% |
| Gross operating margin | 9900 | €4,565 | €28,389 | +€23,824 | +522% |
| Operating profit (loss) | 9901 | €1,037 | €23,426 | +€22,390 | +2,160% |
| Financial income | 75/76B | €0 | €159 | +€159 | |
| Recurring financial income | 75 | €0 | €159 | +€159 | |
| Financial charges | 65/66B | €311 | €225 | -€86 | -27.7% |
| Recurring financial charges | 65 | €311 | €225 | -€86 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €726 | €23,360 | +€22,634 | +3,118% |
| Income taxes | 67/77 | €596 | €6,922 | +€6,326 | +1,061% |
| Profit (loss) for the period | 9904 | €130 | €16,438 | +€16,309 | +12,553% |
| Profit (loss) for the period to be appropriated | 9905 | €130 | €16,438 | +€16,309 | +12,553% |
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 29 October 2026 via checked.be.