Ô Perle de la Mère: what changed
Ô Perle de la Mère
Largest movements
- Tangible fixed assets +€40,509
up €40,509 (+105%), from €38,490 to €78,999
of which Leasing and similar rights: +€43,747
- Cash +€30,043
up €30,043 (+20.4%), from €147,315 to €177,358
mainly Depreciation (+€42,283) and Debts after one year (+€35,584)
- Intangible fixed assets -€26,250
down €26,250 (-32.3%), from €81,275 to €55,025
- Receivables within one year -€12,135
down €12,135 (-65.4%), from €18,560 to €6,425
of which Trade receivables: -€17,359
- Deferred charges and accrued income +€6,900
up €6,900 (+191%), from €3,608 to €10,507
- Debts after one year +€35,584
up €35,584 (+170%), from €20,891 to €56,475
- Trade debts +€13,515
up €13,515 (+20.5%), from €66,088 to €79,603
- Tax, wage and social debts -€9,339
down €9,339 (-36.0%), from €25,949 to €16,610
of which Taxes: -€4,770
- Other debts -€8,207
down €8,207 (-8.0%), from €102,401 to €94,194
- Current portion of long-term debt +€5,600
up €5,600 (+29.5%), from €18,987 to €24,587
- Gross operating margin -€13,136
down €13,136 (-11.4%), from €115,153 to €102,017
- Staff costs -€11,692
down €11,692 (-24.1%), from €48,443 to €36,751
- Other operating charges +€9,105
up €9,105 (+735%), from €1,239 to €10,344
- Depreciation -€6,726
down €6,726 (-13.7%), from €49,009 to €42,283
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €297,213 | €335,273 | +€38,060 | +12.8% |
| Fixed assets | 21/28 | €119,884 | €134,144 | +€14,259 | +11.9% |
| Intangible fixed assets | 21 | €81,275 | €55,025 | -€26,250 | -32.3% |
| Tangible fixed assets | 22/27 | €38,490 | €78,999 | +€40,509 | +105% |
| Plant, machinery and equipment | 23 | €6,335 | €3,865 | -€2,470 | -39.0% |
| Furniture and vehicles | 24 | €7,293 | €1,504 | -€5,789 | -79.4% |
| Leasing and similar rights | 25 | €17,951 | €61,699 | +€43,747 | +244% |
| Other tangible fixed assets | 26 | €6,911 | €11,932 | +€5,022 | +72.7% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €177,329 | €201,129 | +€23,800 | +13.4% |
| Stocks and contracts in progress | 3 | €7,846 | €6,839 | -€1,007 | -12.8% |
| Stocks | 30/36 | €7,846 | €6,839 | -€1,007 | -12.8% |
| Amounts receivable within one year | 40/41 | €18,560 | €6,425 | -€12,135 | -65.4% |
| Trade receivables | 40 | €18,152 | €793 | -€17,359 | -95.6% |
| Other amounts receivable | 41 | €408 | €5,632 | +€5,224 | +1,279% |
| Cash at bank and in hand | 54/58 | €147,315 | €177,358 | +€30,043 | +20.4% |
| Deferred charges and accrued income | 490/1 | €3,608 | €10,507 | +€6,900 | +191% |
| Total equity and liabilities | 10/49 | €297,213 | €335,273 | +€38,060 | +12.8% |
| Equity | 10/15 | €62,873 | €62,636 | -€237 | -0.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,873 | €56,636 | -€237 | -0.4% |
| Amounts payable | 17/49 | €234,340 | €272,637 | +€38,296 | +16.3% |
| Amounts payable after more than one year | 17 | €20,891 | €56,475 | +€35,584 | +170% |
| Financial debts | 170/4 | €20,891 | €56,475 | +€35,584 | +170% |
| Amounts payable within one year | 42/48 | €213,425 | €214,994 | +€1,569 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €18,987 | €24,587 | +€5,600 | +29.5% |
| Trade debts | 44 | €66,088 | €79,603 | +€13,515 | +20.5% |
| Suppliers | 440/4 | €66,088 | €79,603 | +€13,515 | +20.5% |
| Taxes, remuneration and social security | 45 | €25,949 | €16,610 | -€9,339 | -36.0% |
| Taxes | 450/3 | €14,756 | €9,986 | -€4,770 | -32.3% |
| Remuneration and social security | 454/9 | €11,193 | €6,624 | -€4,569 | -40.8% |
| Other amounts payable | 47/48 | €102,401 | €94,194 | -€8,207 | -8.0% |
| Accrued charges and deferred income | 492/3 | €24 | €1,168 | +€1,144 | +4,734% |
| Non-recurring operating income | 76A | - | €127 | +€127 | |
| Remuneration, social security and pensions | 62 | €48,443 | €36,751 | -€11,692 | -24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,009 | €42,283 | -€6,726 | -13.7% |
| Other operating charges | 640/8 | €1,239 | €10,344 | +€9,105 | +735% |
| Non-recurring operating charges | 66A | - | €93 | +€93 | |
| Gross operating margin | 9900 | €115,153 | €102,017 | -€13,136 | -11.4% |
| Operating profit (loss) | 9901 | €16,463 | €12,546 | -€3,917 | -23.8% |
| Financial income | 75/76B | €2,335 | €2,527 | +€192 | +8.2% |
| Recurring financial income | 75 | €2,335 | €2,527 | +€192 | +8.2% |
| Financial charges | 65/66B | €6,331 | €7,002 | +€671 | +10.6% |
| Recurring financial charges | 65 | €6,331 | €7,002 | +€671 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €12,466 | €8,070 | -€4,396 | -35.3% |
| Income taxes | 67/77 | €650 | €807 | +€157 | +24.1% |
| Profit (loss) for the period | 9904 | €11,816 | €7,263 | -€4,553 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,816 | €7,263 | -€4,553 | -38.5% |
Next steps
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 5 November 2026 via checked.be.