Mr Perruchon: 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.
Mr Perruchon
Largest movements
- Cash +€14,788
up €14,788 (+109%), from €13,529 to €28,317
mainly Net result for the year (+€16,859) and Depreciation (+€5,527)
- Tangible fixed assets +€2,785
up €2,785 (+21.4%), from €13,018 to €15,803
of which Plant, machinery and equipment: +€2,845
- Reserves +€16,000
up €16,000 (+160%), from €10,000 to €26,000
- Tax, wage and social debts +€4,614
up €4,614 (+113%), from €4,083 to €8,697
- Debts after one year -€2,956
down €2,956 (-58.8%), from €5,028 to €2,072
- Trade debts -€1,585
no longer reported in 2025 (was €1,585)
- Profit (loss) carried forward +€859
up €859 (+230%), from €374 to €1,233
- Turnover +€223,707
up €223,707 (+234%), from €95,447 to €319,154
- Purchases and services +€204,313
up €204,313 (+262%), from €78,052 to €282,365
- Gross operating margin +€19,394
up €19,394 (+111%), from €17,395 to €36,789
- Staff costs +€5,058
up €5,058 (+610%), from €829 to €5,887
- Taxes +€3,679
up €3,679 (+96.9%), from €3,795 to €7,474
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 | €30,708 | €48,297 | +€17,589 | +57.3% |
| Fixed assets | 21/28 | €13,131 | €15,916 | +€2,785 | +21.2% |
| Tangible fixed assets | 22/27 | €13,018 | €15,803 | +€2,785 | +21.4% |
| Plant, machinery and equipment | 23 | €9,440 | €12,285 | +€2,845 | +30.1% |
| Furniture and vehicles | 24 | €3,578 | €3,518 | -€60 | -1.7% |
| Financial fixed assets | 28 | €113 | €113 | = | 0.0% |
| Current assets | 29/58 | €17,577 | €32,381 | +€14,804 | +84.2% |
| Amounts receivable within one year | 40/41 | €2,196 | €2,549 | +€353 | +16.1% |
| Other amounts receivable | 41 | €2,196 | €2,549 | +€353 | +16.1% |
| Cash at bank and in hand | 54/58 | €13,529 | €28,317 | +€14,788 | +109% |
| Deferred charges and accrued income | 490/1 | €1,852 | €1,515 | -€337 | -18.2% |
| Total equity and liabilities | 10/49 | €30,708 | €48,297 | +€17,589 | +57.3% |
| Equity | 10/15 | €15,374 | €32,233 | +€16,859 | +110% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €26,000 | +€16,000 | +160% |
| Distributable reserves | 133 | €10,000 | €26,000 | +€16,000 | +160% |
| Profit (loss) carried forward | 14 | €374 | €1,233 | +€859 | +230% |
| Amounts payable | 17/49 | €15,334 | €16,064 | +€730 | +4.8% |
| Amounts payable after more than one year | 17 | €5,028 | €2,072 | -€2,956 | -58.8% |
| Financial debts | 170/4 | €5,028 | €2,072 | -€2,956 | -58.8% |
| Amounts payable within one year | 42/48 | €10,306 | €13,992 | +€3,686 | +35.8% |
| Current portion of amounts payable after more than one year | 42 | €2,782 | €2,955 | +€173 | +6.2% |
| Trade debts | 44 | €1,585 | - | -€1,585 | |
| Suppliers | 440/4 | €1,585 | - | -€1,585 | |
| Advances received on contracts in progress | 46 | €30 | - | -€30 | |
| Taxes, remuneration and social security | 45 | €4,083 | €8,697 | +€4,614 | +113% |
| Taxes | 450/3 | €4,083 | €8,697 | +€4,614 | +113% |
| Other amounts payable | 47/48 | €1,826 | €2,340 | +€514 | +28.1% |
| Turnover | 70 | €95,447 | €319,154 | +€223,707 | +234% |
| Goods, raw materials, services and sundry goods | 60/61 | €78,052 | €282,365 | +€204,313 | +262% |
| Remuneration, social security and pensions | 62 | €829 | €5,887 | +€5,058 | +610% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,031 | €5,527 | +€3,496 | +172% |
| Other operating charges | 640/8 | €207 | €587 | +€380 | +184% |
| Gross operating margin | 9900 | €17,395 | €36,789 | +€19,394 | +111% |
| Operating profit (loss) | 9901 | €14,328 | €24,788 | +€10,460 | +73.0% |
| Financial income | 75/76B | €16 | €52 | +€36 | +225% |
| Recurring financial income | 75 | €16 | €52 | +€36 | +225% |
| Financial charges | 65/66B | €175 | €507 | +€332 | +190% |
| Recurring financial charges | 65 | €175 | €507 | +€332 | +190% |
| Profit (loss) for the period before taxes | 9903 | €14,169 | €24,333 | +€10,164 | +71.7% |
| Income taxes | 67/77 | €3,795 | €7,474 | +€3,679 | +96.9% |
| Profit (loss) for the period | 9904 | €10,374 | €16,859 | +€6,485 | +62.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,374 | €16,859 | +€6,485 | +62.5% |
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 30 October 2026 via checked.be.