LA PERONNAISE: 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 PERONNAISE
Largest movements
- Receivables within one year +€19,366
up €19,366 (+6.0%), from €323,584 to €342,951
of which Trade receivables: +€16,639
- Cash +€12,863
up €12,863 (+31.8%), from €40,415 to €53,278
mainly Net result for the year (+€31,285) and Advances received (+€18,133)
- Tangible fixed assets -€6,159
down €6,159 (-3.7%), from €166,999 to €160,840
of which Land and buildings: -€9,132
- Profit (loss) carried forward +€31,285
up €31,285 (+17.2%), from €181,505 to €212,790
- Advances received +€18,133
new in 2024: €18,133
- Tax, wage and social debts -€16,158
down €16,158 (-24.8%), from €65,272 to €49,114
- Gross operating margin -€73,726
down €73,726 (-44.1%), from €167,297 to €93,572
- Taxes -€21,784
down €21,784 (-62.1%), from €35,074 to €13,290
- Other operating charges +€16,595
up €16,595 (+103%), from €16,123 to €32,718
- Financial charges -€4,953
down €4,953 (-99.3%), from €4,989 to €36
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €539,034 | €565,267 | +€26,232 | +4.9% |
| Fixed assets | 21/28 | €168,169 | €162,010 | -€6,159 | -3.7% |
| Tangible fixed assets | 22/27 | €166,999 | €160,840 | -€6,159 | -3.7% |
| Land and buildings | 22 | €157,709 | €148,577 | -€9,132 | -5.8% |
| Plant, machinery and equipment | 23 | - | €9,280 | +€9,280 | |
| Furniture and vehicles | 24 | €9,290 | €2,984 | -€6,306 | -67.9% |
| Financial fixed assets | 28 | €1,170 | €1,170 | = | 0.0% |
| Current assets | 29/58 | €370,865 | €403,256 | +€32,391 | +8.7% |
| Amounts receivable within one year | 40/41 | €323,584 | €342,951 | +€19,366 | +6.0% |
| Trade receivables | 40 | €43,981 | €60,620 | +€16,639 | +37.8% |
| Other amounts receivable | 41 | €279,603 | €282,331 | +€2,727 | +1.0% |
| Cash at bank and in hand | 54/58 | €40,415 | €53,278 | +€12,863 | +31.8% |
| Deferred charges and accrued income | 490/1 | €6,866 | €7,028 | +€162 | +2.4% |
| Total equity and liabilities | 10/49 | €539,034 | €565,267 | +€26,232 | +4.9% |
| Equity | 10/15 | €463,591 | €494,876 | +€31,285 | +6.7% |
| Contributions | 10/11 | €256,442 | €256,442 | = | 0.0% |
| Capital | 10 | €256,442 | €256,442 | = | 0.0% |
| Issued capital | 100 | €256,442 | €256,442 | = | 0.0% |
| Reserves | 13 | €25,644 | €25,644 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,644 | €25,644 | = | 0.0% |
| Legal reserve | 130 | €25,644 | €25,644 | = | 0.0% |
| Profit (loss) carried forward | 14 | €181,505 | €212,790 | +€31,285 | +17.2% |
| Amounts payable | 17/49 | €75,443 | €70,390 | -€5,053 | -6.7% |
| Amounts payable after more than one year | 17 | €1,915 | - | -€1,915 | |
| Financial debts | 170/4 | €1,915 | - | -€1,915 | |
| Amounts payable within one year | 42/48 | €73,529 | €70,390 | -€3,138 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €5,719 | €1,915 | -€3,804 | -66.5% |
| Trade debts | 44 | €1,812 | €502 | -€1,310 | -72.3% |
| Suppliers | 440/4 | €1,812 | €502 | -€1,310 | -72.3% |
| Advances received on contracts in progress | 46 | - | €18,133 | +€18,133 | |
| Taxes, remuneration and social security | 45 | €65,272 | €49,114 | -€16,158 | -24.8% |
| Taxes | 450/3 | €65,272 | €49,114 | -€16,158 | -24.8% |
| Other amounts payable | 47/48 | €726 | €726 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,963 | €16,285 | -€678 | -4.0% |
| Other operating charges | 640/8 | €16,123 | €32,718 | +€16,595 | +103% |
| Gross operating margin | 9900 | €167,297 | €93,572 | -€73,726 | -44.1% |
| Operating profit (loss) | 9901 | €134,212 | €44,568 | -€89,643 | -66.8% |
| Financial income | 75/76B | €191 | €43 | -€148 | -77.4% |
| Recurring financial income | 75 | €191 | €43 | -€148 | -77.4% |
| Financial charges | 65/66B | €4,989 | €36 | -€4,953 | -99.3% |
| Recurring financial charges | 65 | €4,989 | €36 | -€4,953 | -99.3% |
| Profit (loss) for the period before taxes | 9903 | €129,414 | €44,575 | -€84,838 | -65.6% |
| Income taxes | 67/77 | €35,074 | €13,290 | -€21,784 | -62.1% |
| Profit (loss) for the period | 9904 | €94,339 | €31,285 | -€63,054 | -66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €94,339 | €31,285 | -€63,054 | -66.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.