LA PERLE DE FEZ: what changed
LA PERLE DE FEZ
Largest movements
- Cash +€3,256
up €3,256 (+29.6%), from €11,014 to €14,270
mainly Tax, wage and social debts (+€7,776) and Net result for the year (+€3,552)
- Receivables within one year +€2,386
up €2,386 (+33.2%), from €7,189 to €9,574
- Tax, wage and social debts +€7,776
up €7,776 (+231%), from €3,372 to €11,148
of which Remuneration and social security: +€6,869
- Trade debts -€6,149
down €6,149 (-80.8%), from €7,613 to €1,465
- Profit (loss) carried forward +€3,552
up €3,552 (+14.7%), from -€24,229 to -€20,677
- Other debts +€462
up €462 (+1.8%), from €25,279 to €25,742
- Gross operating margin +€13,740
up €13,740, from -€4,013 to €9,727
- Staff costs +€8,331
new in 2025: €8,331
- Other operating charges +€5,190
up €5,190 (+878%), from €591 to €5,781
- Financial income -€5,149
down €5,149 (-39.1%), from €13,159 to €8,010
of which Non-recurring financial income: -€13,149
- Financial charges -€874
down €874 (-92.2%), from €948 to €74
of which Non-recurring financial charges: -€873
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,637 | €36,278 | +€5,641 | +18.4% |
| Fixed assets | 21/28 | €10,286 | €10,286 | = | 0.0% |
| Intangible fixed assets | 21 | €1,614 | €1,614 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,771 | €4,771 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,771 | €4,771 | = | 0.0% |
| Financial fixed assets | 28 | €3,900 | €3,900 | = | 0.0% |
| Current assets | 29/58 | €20,351 | €25,992 | +€5,641 | +27.7% |
| Stocks and contracts in progress | 3 | €2,148 | €2,148 | = | 0.0% |
| Stocks | 30/36 | €2,148 | €2,148 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,189 | €9,574 | +€2,386 | +33.2% |
| Other amounts receivable | 41 | €7,189 | €9,574 | +€2,386 | +33.2% |
| Cash at bank and in hand | 54/58 | €11,014 | €14,270 | +€3,256 | +29.6% |
| Total equity and liabilities | 10/49 | €30,637 | €36,278 | +€5,641 | +18.4% |
| Equity | 10/15 | -€5,629 | -€2,077 | +€3,552 | +63.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,229 | -€20,677 | +€3,552 | +14.7% |
| Amounts payable | 17/49 | €36,265 | €38,355 | +€2,089 | +5.8% |
| Amounts payable within one year | 42/48 | €36,265 | €38,355 | +€2,089 | +5.8% |
| Trade debts | 44 | €7,613 | €1,465 | -€6,149 | -80.8% |
| Suppliers | 440/4 | €7,613 | €1,465 | -€6,149 | -80.8% |
| Taxes, remuneration and social security | 45 | €3,372 | €11,148 | +€7,776 | +231% |
| Taxes | 450/3 | €2,498 | €3,405 | +€907 | +36.3% |
| Remuneration and social security | 454/9 | €874 | €7,743 | +€6,869 | +786% |
| Other amounts payable | 47/48 | €25,279 | €25,742 | +€462 | +1.8% |
| Remuneration, social security and pensions | 62 | - | €8,331 | +€8,331 | |
| Other operating charges | 640/8 | €591 | €5,781 | +€5,190 | +878% |
| Gross operating margin | 9900 | -€4,013 | €9,727 | +€13,740 | |
| Operating profit (loss) | 9901 | -€4,603 | -€4,384 | +€219 | +4.8% |
| Financial income | 75/76B | €13,159 | €8,010 | -€5,149 | -39.1% |
| Recurring financial income | 75 | €13,159 | €8,000 | -€5,159 | -39.2% |
| Non-recurring financial income | 76B | €13,159 | €10 | -€13,149 | -99.9% |
| Financial charges | 65/66B | €948 | €74 | -€874 | -92.2% |
| Recurring financial charges | 65 | €75 | €74 | -€1 | -0.9% |
| Non-recurring financial charges | 66B | €873 | - | -€873 | |
| Profit (loss) for the period before taxes | 9903 | €7,608 | €3,552 | -€4,056 | -53.3% |
| Profit (loss) for the period | 9904 | €7,608 | €3,552 | -€4,056 | -53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,608 | €3,552 | -€4,056 | -53.3% |
Next steps
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 2 November 2026 via checked.be.