LE PERRON: what changed
Two fiscal 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.
LE PERRON
Largest movements
- Current investments +€48,000
up €48,000 (+133.3%), from €36,000 to €84,000
- Cash +€31,744
up €31,744 (+13.3%), from €238,732 to €270,476
mainly Other debts (+€104,645) and Net result for the year (+€66,329)
- Tangible fixed assets -€30,354
down €30,354 (-17.3%), from €175,912 to €145,558
- Receivables within one year -€7,927
down €7,927 (-50.0%), from €15,866 to €7,939
of which Other amounts receivable: -€13,043
- Other debts +€104,645
up €104,645 (+66597.8%), from €157 to €104,802
- Reserves -€38,467
down €38,467 (-11.9%), from €323,712 to €285,246
of which Distributable reserves: -€22,770
- Trade debts -€36,892
down €36,892 (-59.3%), from €62,250 to €25,358
- Tax, wage and social debts +€26,057
up €26,057 (+38.3%), from €68,017 to €94,074
of which Taxes: +€31,558
- Debts after one year -€6,180
down €6,180 (-42.4%), from €14,580 to €8,400
- Gross operating margin +€65,997
up €65,997 (+13.0%), from €505,866 to €571,863
- Staff costs +€59,758
up €59,758 (+16.5%), from €361,623 to €421,381
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.
Cash bridge derived
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 | €535,850 | €581,464 | +€45,614 | +8.5% |
| Fixed assets | 21/28 | €175,912 | €145,818 | -€30,094 | -17.1% |
| Tangible fixed assets | 22/27 | €175,912 | €145,558 | -€30,354 | -17.3% |
| Plant, machinery and equipment | 23 | €131,251 | €117,321 | -€13,930 | -10.6% |
| Furniture and vehicles | 24 | €25,640 | €15,019 | -€10,621 | -41.4% |
| Leasing and similar rights | 25 | €19,021 | €13,217 | -€5,803 | -30.5% |
| Financial fixed assets | 28 | - | €260 | +€260 | |
| Current assets | 29/58 | €359,938 | €435,646 | +€75,709 | +21.0% |
| Amounts receivable after more than one year | 29 | €41,000 | €41,000 | = | 0.0% |
| Other amounts receivable | 291 | €41,000 | €41,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €23,086 | €24,082 | +€996 | +4.3% |
| Stocks | 30/36 | €23,086 | €24,082 | +€996 | +4.3% |
| Amounts receivable within one year | 40/41 | €15,866 | €7,939 | -€7,927 | -50.0% |
| Trade receivables | 40 | €2,317 | €7,433 | +€5,116 | +220.8% |
| Other amounts receivable | 41 | €13,549 | €507 | -€13,043 | -96.3% |
| Current investments | 50/53 | €36,000 | €84,000 | +€48,000 | +133.3% |
| Cash at bank and in hand | 54/58 | €238,732 | €270,476 | +€31,744 | +13.3% |
| Deferred charges and accrued income | 490/1 | €5,253 | €8,149 | +€2,896 | +55.1% |
| Total equity and liabilities | 10/49 | €535,850 | €581,464 | +€45,614 | +8.5% |
| Equity | 10/15 | €373,712 | €335,246 | -€38,467 | -10.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €323,712 | €285,246 | -€38,467 | -11.9% |
| Tax-exempt reserves | 132 | €45,410 | €29,714 | -€15,697 | -34.6% |
| Distributable reserves | 133 | €278,302 | €255,532 | -€22,770 | -8.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €11,353 | €7,429 | -€3,924 | -34.6% |
| Deferred taxes | 168 | €11,353 | €7,429 | -€3,924 | -34.6% |
| Amounts payable | 17/49 | €150,784 | €238,790 | +€88,006 | +58.4% |
| Amounts payable after more than one year | 17 | €14,580 | €8,400 | -€6,180 | -42.4% |
| Financial debts | 170/4 | €14,580 | €8,400 | -€6,180 | -42.4% |
| Amounts payable within one year | 42/48 | €135,938 | €230,200 | +€94,262 | +69.3% |
| Current portion of amounts payable after more than one year | 42 | €5,493 | €5,966 | +€473 | +8.6% |
| Trade debts | 44 | €62,250 | €25,358 | -€36,892 | -59.3% |
| Suppliers | 440/4 | €62,250 | €25,358 | -€36,892 | -59.3% |
| Advances received on contracts in progress | 46 | €20 | €0 | -€20 | -100.0% |
| Taxes, remuneration and social security | 45 | €68,017 | €94,074 | +€26,057 | +38.3% |
| Taxes | 450/3 | €18,774 | €50,332 | +€31,558 | +168.1% |
| Remuneration and social security | 454/9 | €49,243 | €43,742 | -€5,502 | -11.2% |
| Other amounts payable | 47/48 | €157 | €104,802 | +€104,645 | +66597.8% |
| Accrued charges and deferred income | 492/3 | €267 | €189 | -€77 | -28.9% |
| Remuneration, social security and pensions | 62 | €361,623 | €421,381 | +€59,758 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,417 | €47,165 | +€1,748 | +3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,401 | €3,616 | +€215 | +6.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €505,866 | €571,863 | +€65,997 | +13.0% |
| Operating profit (loss) | 9901 | €95,425 | €99,701 | +€4,276 | +4.5% |
| Financial income | 75/76B | €2,672 | €2,295 | -€377 | -14.1% |
| Recurring financial income | 75 | €2,672 | €2,295 | -€377 | -14.1% |
| Financial charges | 65/66B | €8,782 | €8,632 | -€150 | -1.7% |
| Recurring financial charges | 65 | €8,782 | €8,632 | -€150 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €89,315 | €93,364 | +€4,049 | +4.5% |
| Transfer from deferred taxes | 780 | €4,561 | €3,924 | -€637 | -14.0% |
| Income taxes | 67/77 | €30,328 | €30,959 | +€631 | +2.1% |
| Profit (loss) for the period | 9904 | €63,548 | €66,329 | +€2,781 | +4.4% |
| Transfer from tax-exempt reserves | 789 | €18,243 | €15,697 | -€2,546 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €81,791 | €82,026 | +€235 | +0.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.