La Perdrix: 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.
La Perdrix
Largest movements
- Cash +€76,732
up €76,732 (+233%), from €32,915 to €109,647
mainly Net result for the year (+€105,057) and Tax, wage and social debts (+€45,219)
- Current investments +€54,236
new in 2025: €54,236
- Receivables within one year -€16,210
down €16,210 (-24.1%), from €67,168 to €50,958
of which Other amounts receivable: -€21,936
- Tangible fixed assets +€3,589
up €3,589 (+10.0%), from €35,730 to €39,319
of which Other tangible fixed assets: +€7,712
- Profit (loss) carried forward +€105,057
up €105,057 (+115%), from €91,402 to €196,459
- Tax, wage and social debts +€45,219
up €45,219 (+1,177%), from €3,842 to €49,061
of which Taxes: +€42,844
- Other debts -€32,048
down €32,048 (-84.9%), from €37,749 to €5,701
- Financial income +€14,374
new in 2025: €14,374
- Gross operating margin +€4,534
up €4,534 (+3.6%), from €125,989 to €130,523
- Depreciation +€4,411
up €4,411 (+102%), from €4,337 to €8,749
- Taxes +€4,016
up €4,016 (+15.2%), from €26,467 to €30,482
- Other operating charges -€3,190
no longer reported in 2025 (was €3,190)
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 | €137,024 | €255,221 | +€118,198 | +86.3% |
| Fixed assets | 21/28 | €35,730 | €39,319 | +€3,589 | +10.0% |
| Tangible fixed assets | 22/27 | €35,730 | €39,319 | +€3,589 | +10.0% |
| Furniture and vehicles | 24 | €33,910 | €29,787 | -€4,124 | -12.2% |
| Other tangible fixed assets | 26 | €1,820 | €9,532 | +€7,712 | +424% |
| Current assets | 29/58 | €101,293 | €215,902 | +€114,609 | +113% |
| Amounts receivable within one year | 40/41 | €67,168 | €50,958 | -€16,210 | -24.1% |
| Trade receivables | 40 | €45,233 | €50,958 | +€5,725 | +12.7% |
| Other amounts receivable | 41 | €21,936 | - | -€21,936 | |
| Current investments | 50/53 | - | €54,236 | +€54,236 | |
| Cash at bank and in hand | 54/58 | €32,915 | €109,647 | +€76,732 | +233% |
| Deferred charges and accrued income | 490/1 | €1,210 | €1,061 | -€149 | -12.3% |
| Total equity and liabilities | 10/49 | €137,024 | €255,221 | +€118,198 | +86.3% |
| Equity | 10/15 | €95,402 | €200,459 | +€105,057 | +110% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,402 | €196,459 | +€105,057 | +115% |
| Amounts payable | 17/49 | €41,622 | €54,763 | +€13,141 | +31.6% |
| Amounts payable within one year | 42/48 | €41,622 | €54,763 | +€13,141 | +31.6% |
| Trade debts | 44 | €30 | - | -€30 | |
| Suppliers | 440/4 | €30 | - | -€30 | |
| Taxes, remuneration and social security | 45 | €3,842 | €49,061 | +€45,219 | +1,177% |
| Taxes | 450/3 | €1,467 | €44,311 | +€42,844 | +2,921% |
| Remuneration and social security | 454/9 | €2,375 | €4,750 | +€2,375 | +100% |
| Other amounts payable | 47/48 | €37,749 | €5,701 | -€32,048 | -84.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,337 | €8,749 | +€4,411 | +102% |
| Other operating charges | 640/8 | €3,190 | - | -€3,190 | |
| Gross operating margin | 9900 | €125,989 | €130,523 | +€4,534 | +3.6% |
| Operating profit (loss) | 9901 | €118,461 | €121,775 | +€3,313 | +2.8% |
| Financial income | 75/76B | - | €14,374 | +€14,374 | |
| Recurring financial income | 75 | - | €14,374 | +€14,374 | |
| Financial charges | 65/66B | €592 | €610 | +€17 | +2.9% |
| Recurring financial charges | 65 | €592 | €610 | +€17 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €117,869 | €135,539 | +€17,670 | +15.0% |
| Income taxes | 67/77 | €26,467 | €30,482 | +€4,016 | +15.2% |
| Profit (loss) for the period | 9904 | €91,402 | €105,057 | +€13,654 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €91,402 | €105,057 | +€13,654 | +14.9% |
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 14 October 2026 via checked.be.