PERACLES: 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.
PERACLES
Largest movements
- Cash +€9,739
up €9,739 (+6.6%), from €146,955 to €156,694
mainly Net result for the year (+€6,617) and Other debts (+€2,930)
- Reserves +€6,617
up €6,617 (+10.2%), from €64,962 to €71,579
- Other debts +€2,930
up €2,930 (+4.4%), from €66,589 to €69,519
- Gross operating margin +€2,132
up €2,132 (+17.4%), from €12,248 to €14,380
- Taxes -€614
down €614 (-8.7%), from €7,020 to €6,406
- Depreciation +€164
up €164 (+41.1%), from €399 to €563
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 | €152,066 | €162,684 | +€10,618 | +7.0% |
| Fixed assets | 21/28 | €698 | €853 | +€156 | +22.3% |
| Tangible fixed assets | 22/27 | €698 | €853 | +€156 | +22.3% |
| Plant, machinery and equipment | 23 | - | €555 | +€555 | |
| Furniture and vehicles | 24 | €698 | €299 | -€399 | -57.2% |
| Current assets | 29/58 | €151,368 | €161,830 | +€10,462 | +6.9% |
| Amounts receivable within one year | 40/41 | €3,130 | €3,594 | +€464 | +14.8% |
| Other amounts receivable | 41 | €3,130 | €3,594 | +€464 | +14.8% |
| Cash at bank and in hand | 54/58 | €146,955 | €156,694 | +€9,739 | +6.6% |
| Deferred charges and accrued income | 490/1 | €1,283 | €1,543 | +€259 | +20.2% |
| Total equity and liabilities | 10/49 | €152,066 | €162,684 | +€10,618 | +7.0% |
| Equity | 10/15 | €84,962 | €91,579 | +€6,617 | +7.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €64,962 | €71,579 | +€6,617 | +10.2% |
| Distributable reserves | 133 | €64,962 | €71,579 | +€6,617 | +10.2% |
| Amounts payable | 17/49 | €67,103 | €71,104 | +€4,001 | +6.0% |
| Amounts payable within one year | 42/48 | €66,764 | €70,692 | +€3,928 | +5.9% |
| Trade debts | 44 | €30 | €30 | +€1 | +2.3% |
| Suppliers | 440/4 | €30 | €30 | +€1 | +2.3% |
| Taxes, remuneration and social security | 45 | €145 | €1,142 | +€997 | +686% |
| Taxes | 450/3 | €145 | €1,142 | +€997 | +686% |
| Other amounts payable | 47/48 | €66,589 | €69,519 | +€2,930 | +4.4% |
| Accrued charges and deferred income | 492/3 | €339 | €412 | +€73 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €399 | €563 | +€164 | +41.1% |
| Other operating charges | 640/8 | €115 | €126 | +€11 | +9.6% |
| Gross operating margin | 9900 | €12,248 | €14,380 | +€2,132 | +17.4% |
| Operating profit (loss) | 9901 | €11,733 | €13,691 | +€1,957 | +16.7% |
| Financial income | 75/76B | €12 | €7 | -€6 | -46.1% |
| Recurring financial income | 75 | €12 | €7 | -€6 | -46.1% |
| Financial charges | 65/66B | €540 | €674 | +€134 | +24.9% |
| Recurring financial charges | 65 | €540 | €674 | +€134 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €11,206 | €13,023 | +€1,817 | +16.2% |
| Income taxes | 67/77 | €7,020 | €6,406 | -€614 | -8.7% |
| Profit (loss) for the period | 9904 | €4,186 | €6,617 | +€2,431 | +58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,186 | €6,617 | +€2,431 | +58.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.