PERADA: 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.
PERADA
Largest movements
- Tangible fixed assets +€39,048
up €39,048 (+54.6%), from €71,469 to €110,517
of which Plant, machinery and equipment: +€35,908
- Receivables within one year -€15,795
down €15,795 (-32.8%), from €48,163 to €32,368
of which Other amounts receivable: -€37,125
- Deferred charges and accrued income +€9,786
up €9,786 (+638%), from €1,534 to €11,320
- Other debts +€18,788
up €18,788 (+16,196%), from €116 to €18,904
- Trade debts +€17,885
up €17,885 (+1,089%), from €1,643 to €19,528
- Short-term financial debts +€7,817
up €7,817 (+894%), from €875 to €8,692
- Profit (loss) carried forward -€7,508
down €7,508 (-54.6%), from €13,740 to €6,232
- Debts after one year -€6,539
down €6,539 (-18.3%), from €35,657 to €29,118
- Purchases and services +€42,185
up €42,185 (+191%), from €22,137 to €64,322
- Turnover +€29,585
up €29,585 (+68.7%), from €43,055 to €72,640
- Gross operating margin -€22,727
down €22,727 (-52.2%), from €43,544 to €20,817
- Depreciation -€2,543
down €2,543 (-9.1%), from €27,945 to €25,401
- Taxes -€2,050
down €2,050 (-94.7%), from €2,164 to €115
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 | €121,362 | €154,464 | +€33,102 | +27.3% |
| Fixed assets | 21/28 | €71,469 | €110,517 | +€39,048 | +54.6% |
| Tangible fixed assets | 22/27 | €71,469 | €110,517 | +€39,048 | +54.6% |
| Land and buildings | 22 | €40,863 | €55,669 | +€14,806 | +36.2% |
| Plant, machinery and equipment | 23 | €8,563 | €44,471 | +€35,908 | +419% |
| Furniture and vehicles | 24 | €22,044 | €10,377 | -€11,667 | -52.9% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Current assets | 29/58 | €49,893 | €43,947 | -€5,946 | -11.9% |
| Amounts receivable within one year | 40/41 | €48,163 | €32,368 | -€15,795 | -32.8% |
| Trade receivables | 40 | €10,290 | €31,620 | +€21,330 | +207% |
| Other amounts receivable | 41 | €37,873 | €748 | -€37,125 | -98.0% |
| Cash at bank and in hand | 54/58 | €195 | €258 | +€63 | +32.3% |
| Deferred charges and accrued income | 490/1 | €1,534 | €11,320 | +€9,786 | +638% |
| Total equity and liabilities | 10/49 | €121,362 | €154,464 | +€33,102 | +27.3% |
| Equity | 10/15 | €58,144 | €49,569 | -€8,575 | -14.7% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €35,671 | €35,671 | = | 0.0% |
| Distributable reserves | 133 | €35,671 | €35,671 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,740 | €6,232 | -€7,508 | -54.6% |
| Investment grants | 15 | €1,233 | €167 | -€1,066 | -86.5% |
| Amounts payable | 17/49 | €63,218 | €104,894 | +€41,677 | +65.9% |
| Amounts payable after more than one year | 17 | €35,657 | €29,118 | -€6,539 | -18.3% |
| Financial debts | 170/4 | €35,657 | €29,118 | -€6,539 | -18.3% |
| Amounts payable within one year | 42/48 | €27,561 | €75,776 | +€48,216 | +175% |
| Current portion of amounts payable after more than one year | 42 | €22,505 | €26,372 | +€3,867 | +17.2% |
| Financial debts | 43 | €875 | €8,692 | +€7,817 | +894% |
| Credit institutions | 430/8 | €875 | €8,692 | +€7,817 | +894% |
| Trade debts | 44 | €1,643 | €19,528 | +€17,885 | +1,089% |
| Suppliers | 440/4 | €1,643 | €19,528 | +€17,885 | +1,089% |
| Taxes, remuneration and social security | 45 | €2,422 | €2,279 | -€142 | -5.9% |
| Taxes | 450/3 | €2,422 | €2,279 | -€142 | -5.9% |
| Other amounts payable | 47/48 | €116 | €18,904 | +€18,788 | +16,196% |
| Turnover | 70 | €43,055 | €72,640 | +€29,585 | +68.7% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €22,137 | €64,322 | +€42,185 | +191% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,945 | €25,401 | -€2,543 | -9.1% |
| Other operating charges | 640/8 | €792 | €693 | -€99 | -12.5% |
| Gross operating margin | 9900 | €43,544 | €20,817 | -€22,727 | -52.2% |
| Operating profit (loss) | 9901 | €14,808 | -€5,277 | -€20,085 | |
| Financial income | 75/76B | €1,066 | €1,067 | +€0 | 0.0% |
| Recurring financial income | 75 | €1,066 | €1,067 | +€0 | 0.0% |
| Financial charges | 65/66B | €3,710 | €3,183 | -€527 | -14.2% |
| Recurring financial charges | 65 | €3,710 | €3,183 | -€527 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €12,164 | -€7,394 | -€19,557 | |
| Income taxes | 67/77 | €2,164 | €115 | -€2,050 | -94.7% |
| Profit (loss) for the period | 9904 | €9,999 | -€7,508 | -€17,508 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,999 | -€7,508 | -€17,508 |
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 13 October 2026 via checked.be.