PEARL ENTERPRISES: 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.
PEARL ENTERPRISES
Largest movements
- Stocks and contracts +€6,310
up €6,310 (+21.9%), from €28,863 to €35,173
- Cash -€1,268
down €1,268 (-37.1%), from €3,418 to €2,150
mainly Stocks and contracts (-€6,310) and Tax, wage and social debts (-€2,063)
- Receivables within one year +€408
up €408 (+18.9%), from €2,155 to €2,563
- Other debts +€3,921
up €3,921 (+4.4%), from €89,419 to €93,340
- Profit (loss) carried forward +€2,742
up €2,742 (+3.5%), from -€77,872 to -€75,130
- Tax, wage and social debts -€2,063
no longer reported in 2024 (was €2,063)
- Trade debts +€850
up €850 (+38.2%), from €2,226 to €3,076
- Gross operating margin -€5,147
down €5,147 (-44.4%), from €11,585 to €6,438
- Taxes -€2,371
no longer reported in 2024 (was €2,371)
- Financial charges +€418
up €418 (+23.1%), from €1,806 to €2,224
- Other operating charges +€238
up €238 (+19.3%), from €1,234 to €1,472
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 | €34,436 | €39,886 | +€5,450 | +15.8% |
| Current assets | 29/58 | €34,436 | €39,886 | +€5,450 | +15.8% |
| Stocks and contracts in progress | 3 | €28,863 | €35,173 | +€6,310 | +21.9% |
| Stocks | 30/36 | €28,863 | €35,173 | +€6,310 | +21.9% |
| Amounts receivable within one year | 40/41 | €2,155 | €2,563 | +€408 | +18.9% |
| Other amounts receivable | 41 | €2,155 | €2,563 | +€408 | +18.9% |
| Cash at bank and in hand | 54/58 | €3,418 | €2,150 | -€1,268 | -37.1% |
| Total equity and liabilities | 10/49 | €34,436 | €39,886 | +€5,450 | +15.8% |
| Equity | 10/15 | -€59,272 | -€56,530 | +€2,742 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€77,872 | -€75,130 | +€2,742 | +3.5% |
| Amounts payable | 17/49 | €93,708 | €96,416 | +€2,708 | +2.9% |
| Amounts payable within one year | 42/48 | €93,708 | €96,416 | +€2,708 | +2.9% |
| Trade debts | 44 | €2,226 | €3,076 | +€850 | +38.2% |
| Suppliers | 440/4 | €2,226 | €3,076 | +€850 | +38.2% |
| Taxes, remuneration and social security | 45 | €2,063 | - | -€2,063 | |
| Taxes | 450/3 | €2,063 | - | -€2,063 | |
| Other amounts payable | 47/48 | €89,419 | €93,340 | +€3,921 | +4.4% |
| Other operating charges | 640/8 | €1,234 | €1,472 | +€238 | +19.3% |
| Gross operating margin | 9900 | €11,585 | €6,438 | -€5,147 | -44.4% |
| Operating profit (loss) | 9901 | €10,351 | €4,966 | -€5,385 | -52.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,806 | €2,224 | +€418 | +23.1% |
| Recurring financial charges | 65 | €1,806 | €2,224 | +€418 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | €8,546 | €2,742 | -€5,804 | -67.9% |
| Income taxes | 67/77 | €2,371 | - | -€2,371 | |
| Profit (loss) for the period | 9904 | €6,175 | €2,742 | -€3,433 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,175 | €2,742 | -€3,433 | -55.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.