PEIROUN: 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.
PEIROUN
Largest movements
- Stocks and contracts +€183,637
up €183,637 (+77.9%), from €235,875 to €419,512
- Deferred charges and accrued income -€171,436
down €171,436 (-98.9%), from €173,427 to €1,991
- Cash -€102,600
down €102,600 (-99.4%), from €103,252 to €653
mainly Advances received (-€1.3m) and Stocks and contracts (-€183,637)
- Receivables within one year +€87,652
up €87,652 (+7.3%), from €1.2m to €1.3m
of which Other amounts receivable: +€130,059
- Trade debts +€1.5m
up €1.5m (+1948.4%), from €76,549 to €1.6m
- Advances received -€1.3m
no longer reported in 2024 (was €1.3m)
- Reserves -€88,976
down €88,976 (-79.6%), from €111,760 to €22,784
of which Distributable reserves: -€88,976
- Tax, wage and social debts -€59,552
no longer reported in 2024 (was €59,552)
- Gross operating margin -€50,945
down €50,945 (-107.1%), from -€47,572 to -€98,517
- Financial income +€5,984
new in 2024: €5,984
- Financial charges -€1,359
down €1,359 (-51.7%), from €2,627 to €1,268
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.
Cash bridge derived
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 | €1,711,507 | €1,708,761 | -€2,746 | -0.2% |
| Current assets | 29/58 | €1,711,507 | €1,708,761 | -€2,746 | -0.2% |
| Stocks and contracts in progress | 3 | €235,875 | €419,512 | +€183,637 | +77.9% |
| Stocks | 30/36 | €235,875 | €419,512 | +€183,637 | +77.9% |
| Amounts receivable within one year | 40/41 | €1,198,953 | €1,286,605 | +€87,652 | +7.3% |
| Trade receivables | 40 | €45,928 | €3,520 | -€42,407 | -92.3% |
| Other amounts receivable | 41 | €1,153,025 | €1,283,084 | +€130,059 | +11.3% |
| Cash at bank and in hand | 54/58 | €103,252 | €653 | -€102,600 | -99.4% |
| Deferred charges and accrued income | 490/1 | €173,427 | €1,991 | -€171,436 | -98.9% |
| Total equity and liabilities | 10/49 | €1,711,507 | €1,708,761 | -€2,746 | -0.2% |
| Equity | 10/15 | €235,760 | €140,713 | -€95,047 | -40.3% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €311,500 | €311,500 | = | 0.0% |
| Uncalled capital | 101 | €187,500 | €187,500 | = | 0.0% |
| Reserves | 13 | €111,760 | €22,784 | -€88,976 | -79.6% |
| Non-distributable reserves | 130/1 | €16,744 | €16,744 | = | 0.0% |
| Legal reserve | 130 | €16,744 | €16,744 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,040 | €6,040 | = | 0.0% |
| Distributable reserves | 133 | €88,976 | - | -€88,976 | |
| Profit (loss) carried forward | 14 | - | -€6,071 | -€6,071 | |
| Amounts payable | 17/49 | €1,475,746 | €1,568,048 | +€92,301 | +6.3% |
| Amounts payable within one year | 42/48 | €1,474,850 | €1,568,004 | +€93,154 | +6.3% |
| Trade debts | 44 | €76,549 | €1,568,004 | +€1.5m | +1948.4% |
| Suppliers | 440/4 | €76,549 | €1,568,004 | +€1.5m | +1948.4% |
| Advances received on contracts in progress | 46 | €1,338,749 | - | -€1.3m | |
| Taxes, remuneration and social security | 45 | €59,552 | - | -€59,552 | |
| Taxes | 450/3 | €59,552 | - | -€59,552 | |
| Accrued charges and deferred income | 492/3 | €896 | €43 | -€853 | -95.1% |
| Other operating charges | 640/8 | €2,038 | €1,246 | -€793 | -38.9% |
| Gross operating margin | 9900 | -€47,572 | -€98,517 | -€50,945 | -107.1% |
| Operating profit (loss) | 9901 | -€49,610 | -€99,763 | -€50,153 | -101.1% |
| Financial income | 75/76B | - | €5,984 | +€5,984 | |
| Recurring financial income | 75 | - | €5,984 | +€5,984 | |
| Financial charges | 65/66B | €2,627 | €1,268 | -€1,359 | -51.7% |
| Recurring financial charges | 65 | €2,627 | €1,268 | -€1,359 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | -€52,238 | -€95,047 | -€42,810 | -82.0% |
| Profit (loss) for the period | 9904 | -€52,238 | -€95,047 | -€42,810 | -82.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,238 | -€95,047 | -€42,810 | -82.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.