LA PERLE ORIENTALE: 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 PERLE ORIENTALE
Largest movements
- Cash +€53,598
up €53,598 (+552%), from €9,714 to €63,312
mainly Net result for the year (+€21,860) and Other debts (+€16,831)
- Tangible fixed assets +€1,422
up €1,422 (+54.4%), from €2,616 to €4,038
of which Furniture and vehicles: +€2,940
- Stocks and contracts +€1,081
up €1,081 (+30.1%), from €3,588 to €4,669
- Profit (loss) carried forward +€21,860
up €21,860 (+25.6%), from -€85,461 to -€63,602
- Other debts +€16,831
up €16,831 (+44.9%), from €37,524 to €54,354
- Tax, wage and social debts +€14,222
up €14,222 (+862%), from €1,650 to €15,872
of which Taxes: +€8,690
- Trade debts +€3,240
up €3,240 (+2,083%), from €156 to €3,395
- Gross operating margin +€55,325
up €55,325, from -€9,444 to €45,881
- Staff costs +€19,115
up €19,115, from €0 to €19,115
- Depreciation -€1,982
down €1,982 (-54.2%), from €3,660 to €1,678
- Financial charges +€883
up €883 (+92.6%), from €954 to €1,837
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 | €19,446 | €75,593 | +€56,148 | +289% |
| Fixed assets | 21/28 | €2,676 | €4,402 | +€1,726 | +64.5% |
| Tangible fixed assets | 22/27 | €2,616 | €4,038 | +€1,422 | +54.4% |
| Land and buildings | 22 | €948 | €0 | -€948 | -100% |
| Plant, machinery and equipment | 23 | €1,668 | €1,098 | -€570 | -34.2% |
| Furniture and vehicles | 24 | - | €2,940 | +€2,940 | |
| Financial fixed assets | 28 | €60 | €364 | +€304 | +507% |
| Current assets | 29/58 | €16,770 | €71,192 | +€54,422 | +325% |
| Stocks and contracts in progress | 3 | €3,588 | €4,669 | +€1,081 | +30.1% |
| Stocks | 30/36 | €3,588 | €4,669 | +€1,081 | +30.1% |
| Amounts receivable within one year | 40/41 | €1,050 | €554 | -€497 | -47.3% |
| Trade receivables | 40 | €851 | €0 | -€851 | -100% |
| Other amounts receivable | 41 | €199 | €554 | +€355 | +178% |
| Cash at bank and in hand | 54/58 | €9,714 | €63,312 | +€53,598 | +552% |
| Deferred charges and accrued income | 490/1 | €2,418 | €2,656 | +€239 | +9.9% |
| Total equity and liabilities | 10/49 | €19,446 | €75,593 | +€56,148 | +289% |
| Equity | 10/15 | -€19,887 | €1,972 | +€21,860 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €59,374 | €59,374 | = | 0.0% |
| Distributable reserves | 133 | €59,374 | €59,374 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,461 | -€63,602 | +€21,860 | +25.6% |
| Amounts payable | 17/49 | €39,333 | €73,621 | +€34,288 | +87.2% |
| Amounts payable within one year | 42/48 | €39,329 | €73,621 | +€34,292 | +87.2% |
| Trade debts | 44 | €156 | €3,395 | +€3,240 | +2,083% |
| Suppliers | 440/4 | €156 | €3,395 | +€3,240 | +2,083% |
| Taxes, remuneration and social security | 45 | €1,650 | €15,872 | +€14,222 | +862% |
| Taxes | 450/3 | €1,650 | €10,339 | +€8,690 | +527% |
| Remuneration and social security | 454/9 | - | €5,532 | +€5,532 | |
| Other amounts payable | 47/48 | €37,524 | €54,354 | +€16,831 | +44.9% |
| Accrued charges and deferred income | 492/3 | €4 | €0 | -€4 | -100% |
| Remuneration, social security and pensions | 62 | €0 | €19,115 | +€19,115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,660 | €1,678 | -€1,982 | -54.2% |
| Other operating charges | 640/8 | €1,457 | €1,254 | -€203 | -13.9% |
| Gross operating margin | 9900 | -€9,444 | €45,881 | +€55,325 | |
| Operating profit (loss) | 9901 | -€14,561 | €23,835 | +€38,395 | |
| Financial income | 75/76B | €0 | €3 | +€3 | +28,700% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +28,700% |
| Financial charges | 65/66B | €954 | €1,837 | +€883 | +92.6% |
| Recurring financial charges | 65 | €954 | €1,837 | +€883 | +92.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,514 | €22,000 | +€37,515 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€15,654 | €21,860 | +€37,513 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,654 | €21,860 | +€37,513 |
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 23 October 2026 via checked.be.