La Perle du Goût: what changed
La Perle du Goût
Largest movements
- Receivables within one year -€5,436
no longer reported in 2025 (was €5,436)
of which Other amounts receivable: -€5,164
- Stocks and contracts +€3,126
up €3,126 (+1,668%), from €187 to €3,314
- Financial fixed assets +€2,859
up €2,859 (+95.3%), from €3,000 to €5,859
- Tangible fixed assets -€2,093
down €2,093 (-12.3%), from €16,963 to €14,870
of which Other tangible fixed assets: -€3,000
- Cash -€1,476
down €1,476 (-17.3%), from €8,508 to €7,033
mainly Net result for the year (-€28,799) and Debts after one year (-€10,047)
- Profit (loss) carried forward -€28,799
down €28,799 (-251%), from -€11,483 to -€40,282
- Tax, wage and social debts +€21,223
up €21,223 (+510,169%), from €4 to €21,227
of which Taxes: +€13,952
- Debts after one year -€10,047
down €10,047 (-50.1%), from €20,045 to €9,998
- Other debts +€9,386
up €9,386 (+3,754%), from €250 to €9,636
- Trade debts +€3,585
up €3,585 (+29.7%), from €12,070 to €15,655
- Staff costs +€54,885
new in 2025: €54,885
- Gross operating margin +€48,054
up €48,054, from -€10,791 to €37,263
- Financial charges +€5,198
up €5,198 (+986%), from €527 to €5,726
- Depreciation +€3,633
up €3,633 (+2,267%), from €160 to €3,793
- Other operating charges +€1,526
new in 2025: €1,526
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 | €35,108 | €31,805 | -€3,303 | -9.4% |
| Fixed assets | 21/28 | €19,963 | €20,728 | +€765 | +3.8% |
| Tangible fixed assets | 22/27 | €16,963 | €14,870 | -€2,093 | -12.3% |
| Plant, machinery and equipment | 23 | €2,053 | €1,346 | -€708 | -34.5% |
| Furniture and vehicles | 24 | - | €1,615 | +€1,615 | |
| Other tangible fixed assets | 26 | €14,910 | €11,910 | -€3,000 | -20.1% |
| Financial fixed assets | 28 | €3,000 | €5,859 | +€2,859 | +95.3% |
| Current assets | 29/58 | €15,145 | €11,077 | -€4,068 | -26.9% |
| Stocks and contracts in progress | 3 | €187 | €3,314 | +€3,126 | +1,668% |
| Stocks | 30/36 | €187 | €3,314 | +€3,126 | +1,668% |
| Amounts receivable within one year | 40/41 | €5,436 | - | -€5,436 | |
| Trade receivables | 40 | €272 | - | -€272 | |
| Other amounts receivable | 41 | €5,164 | - | -€5,164 | |
| Cash at bank and in hand | 54/58 | €8,508 | €7,033 | -€1,476 | -17.3% |
| Deferred charges and accrued income | 490/1 | €1,013 | €730 | -€283 | -27.9% |
| Total equity and liabilities | 10/49 | €35,108 | €31,805 | -€3,303 | -9.4% |
| Equity | 10/15 | -€6,483 | -€35,282 | -€28,799 | -444% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,483 | -€40,282 | -€28,799 | -251% |
| Amounts payable | 17/49 | €41,591 | €67,087 | +€25,496 | +61.3% |
| Amounts payable after more than one year | 17 | €20,045 | €9,998 | -€10,047 | -50.1% |
| Financial debts | 170/4 | €20,045 | €9,998 | -€10,047 | -50.1% |
| Amounts payable within one year | 42/48 | €21,546 | €56,565 | +€35,019 | +163% |
| Current portion of amounts payable after more than one year | 42 | €9,222 | €10,047 | +€825 | +8.9% |
| Trade debts | 44 | €12,070 | €15,655 | +€3,585 | +29.7% |
| Suppliers | 440/4 | €12,070 | €15,655 | +€3,585 | +29.7% |
| Taxes, remuneration and social security | 45 | €4 | €21,227 | +€21,223 | +510,169% |
| Taxes | 450/3 | €4 | €13,956 | +€13,952 | +335,388% |
| Remuneration and social security | 454/9 | - | €7,271 | +€7,271 | |
| Other amounts payable | 47/48 | €250 | €9,636 | +€9,386 | +3,754% |
| Accrued charges and deferred income | 492/3 | - | €524 | +€524 | |
| Remuneration, social security and pensions | 62 | - | €54,885 | +€54,885 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160 | €3,793 | +€3,633 | +2,267% |
| Other operating charges | 640/8 | - | €1,526 | +€1,526 | |
| Gross operating margin | 9900 | -€10,791 | €37,263 | +€48,054 | |
| Operating profit (loss) | 9901 | -€10,952 | -€22,941 | -€11,989 | -109% |
| Financial charges | 65/66B | €527 | €5,726 | +€5,198 | +986% |
| Recurring financial charges | 65 | €527 | €5,726 | +€5,198 | +986% |
| Profit (loss) for the period before taxes | 9903 | -€11,479 | -€28,667 | -€17,188 | -150% |
| Income taxes | 67/77 | €4 | €132 | +€128 | +3,073% |
| Profit (loss) for the period | 9904 | -€11,483 | -€28,799 | -€17,316 | -151% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,483 | -€28,799 | -€17,316 | -151% |
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 5 November 2026 via checked.be.