MB PERWEZ: what changed
What changed
MB PERWEZ
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
filed annual accounts (NBB)
Net result for the year
€228,629
2024 · €284,107-€55,478
Equity
€972,369
2024 · €963,740+€8,629
Cash
€31,957
2024 · €21,274+€10,682
Balance sheet total
€1.8m
2024 · €1.8m-€28,119
Largest movements
Assets
- Tangible fixed assets -€33,889
down €33,889 (-5.7%), from €595,783 to €561,894
of which Plant, machinery and equipment: -€17,953
Equity and liabilities
- Other debts -€28,366
down €28,366 (-4.4%), from €651,230 to €622,864
Income statement
- Turnover -€265,611
down €265,611 (-9.3%), from €2.9m to €2.6m
- Goods and materials -€217,235
down €217,235 (-12.5%), from €1.7m to €1.5m
of which Purchases: -€139,653
- Services and other goods +€58,308
up €58,308 (+18.0%), from €324,116 to €382,424
- Staff costs -€29,622
down €29,622 (-8.1%), from €367,444 to €337,823
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.
Result 2024
€284,107
Turnover
-€265,611
Other operating income
-€2,981
Goods and materials
+€217,235
Services and other goods
-€58,308
Staff costs
+€29,622
Depreciation
+€5,837
Other operating charges
+€4,713
Financial income
-€470
Financial charges
+€1,641
Taxes
+€12,845
Result 2025
€228,629
raises the resultlowers the result
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.
From operations
+€252,056
Investment
-€21,374
Financing
-€220,000
Cash 2024
€21,274
From operations (derived)
+€252,056
Net result for the year
+€228,629
Depreciation
+€55,264
Stocks and contracts
+€8,789
Receivables within one year
-€2,857
Deferred charges and accrued income
-€1,020
Trade debts
+€10,039
Tax, wage and social debts
-€18,422
Other debts
-€28,366
Investment (derived)
-€21,374
Investment in fixed assets (net)
-€21,374
Financing
-€220,000
Contributions, distributions and other
-€220,000
Cash 2025
€31,957
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,847,305 | €1,819,186 | -€28,119 | -1.5% |
| Fixed assets | 21/28 | €595,908 | €562,019 | -€33,889 | -5.7% |
| Tangible fixed assets | 22/27 | €595,783 | €561,894 | -€33,889 | -5.7% |
| Land and buildings | 22 | €407,495 | €394,123 | -€13,371 | -3.3% |
| Plant, machinery and equipment | 23 | €176,069 | €158,116 | -€17,953 | -10.2% |
| Furniture and vehicles | 24 | €12,219 | €9,654 | -€2,565 | -21.0% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Other financial fixed assets | 284/8 | €125 | €125 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €1,251,397 | €1,257,167 | +€5,770 | +0.5% |
| Stocks and contracts in progress | 3 | €1,113,551 | €1,104,762 | -€8,789 | -0.8% |
| Stocks | 30/36 | €1,113,551 | €1,104,762 | -€8,789 | -0.8% |
| Goods purchased for resale | 34 | €1,113,551 | €1,104,762 | -€8,789 | -0.8% |
| Amounts receivable within one year | 40/41 | €116,115 | €118,972 | +€2,857 | +2.5% |
| Trade receivables | 40 | €115,965 | €118,785 | +€2,820 | +2.4% |
| Other amounts receivable | 41 | €149 | €187 | +€37 | +25.1% |
| Cash at bank and in hand | 54/58 | €21,274 | €31,957 | +€10,682 | +50.2% |
| Deferred charges and accrued income | 490/1 | €457 | €1,477 | +€1,020 | +223% |
| Total equity and liabilities | 10/49 | €1,847,305 | €1,819,186 | -€28,119 | -1.5% |
| Equity | 10/15 | €963,740 | €972,369 | +€8,629 | +0.9% |
| Contributions | 10/11 | €470,400 | €470,400 | = | 0.0% |
| Capital | 10 | €470,400 | €470,400 | = | 0.0% |
| Issued capital | 100 | €470,400 | €470,400 | = | 0.0% |
| Reserves | 13 | €493,340 | €501,969 | +€8,629 | +1.7% |
| Non-distributable reserves | 130/1 | €47,040 | €47,040 | = | 0.0% |
| Legal reserve | 130 | €47,040 | €47,040 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,444 | €19,444 | = | 0.0% |
| Distributable reserves | 133 | €426,856 | €435,485 | +€8,629 | +2.0% |
| Amounts payable | 17/49 | €883,565 | €846,816 | -€36,749 | -4.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Credit institutions | 173 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €883,565 | €846,816 | -€36,749 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €169,834 | €179,874 | +€10,039 | +5.9% |
| Suppliers | 440/4 | €169,834 | €179,874 | +€10,039 | +5.9% |
| Taxes, remuneration and social security | 45 | €62,500 | €44,078 | -€18,422 | -29.5% |
| Taxes | 450/3 | €10,416 | €5,543 | -€4,872 | -46.8% |
| Remuneration and social security | 454/9 | €52,085 | €38,535 | -€13,549 | -26.0% |
| Other amounts payable | 47/48 | €651,230 | €622,864 | -€28,366 | -4.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | €2,871,951 | €2,603,359 | -€268,592 | -9.4% |
| Turnover | 70 | €2,856,953 | €2,591,342 | -€265,611 | -9.3% |
| Other operating income | 74 | €14,998 | €12,017 | -€2,981 | -19.9% |
| Operating charges | 60/66A | €2,520,503 | €2,321,405 | -€199,098 | -7.9% |
| Goods for resale, raw materials and consumables | 60 | €1,742,282 | €1,525,048 | -€217,235 | -12.5% |
| Purchases | 600/8 | €1,655,911 | €1,516,258 | -€139,653 | -8.4% |
| Change in stocks: decrease (increase) | 609 | €86,372 | €8,789 | -€77,582 | -89.8% |
| Services and other goods | 61 | €324,116 | €382,424 | +€58,308 | +18.0% |
| Remuneration, social security and pensions | 62 | €367,444 | €337,823 | -€29,622 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,100 | €55,264 | -€5,837 | -9.6% |
| Other operating charges | 640/8 | €25,560 | €20,847 | -€4,713 | -18.4% |
| Operating profit (loss) | 9901 | €351,448 | €281,955 | -€69,493 | -19.8% |
| Financial income | 75/76B | €575 | €104 | -€470 | -81.8% |
| Recurring financial income | 75 | €575 | €104 | -€470 | -81.8% |
| Income from current assets | 751 | €1 | €1 | = | 0.0% |
| Other financial income | 752/9 | €573 | €103 | -€470 | -82.0% |
| Financial charges | 65/66B | €11,065 | €9,424 | -€1,641 | -14.8% |
| Recurring financial charges | 65 | €11,065 | €9,424 | -€1,641 | -14.8% |
| Debt charges | 650 | €3,154 | €672 | -€2,482 | -78.7% |
| Other financial charges | 652/9 | €7,911 | €8,753 | +€841 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €340,958 | €272,635 | -€68,323 | -20.0% |
| Income taxes | 67/77 | €56,851 | €44,006 | -€12,845 | -22.6% |
| Taxes | 670/3 | €56,851 | €44,043 | -€12,808 | -22.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €37 | +€37 | |
| Profit (loss) for the period | 9904 | €284,107 | €228,629 | -€55,478 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €284,107 | €228,629 | -€55,478 | -19.5% |
Next steps
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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 3 November 2026 via checked.be.