PERALBO: 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.
PERALBO
Largest movements
- Current investments +€146,000
up €146,000 (+112.3%), from €130,000 to €276,000
- Cash -€48,985
down €48,985 (-66.3%), from €73,935 to €24,950
mainly Current investments (-€146,000) and Contributions, distributions and other (-€54,454)
- Intangible fixed assets -€28,560
down €28,560 (-25.0%), from €114,289 to €85,729
- Reserves +€100,697
up €100,697 (+46.4%), from €217,125 to €317,822
of which Distributable reserves: +€100,697
- Profit (loss) carried forward -€54,454
down €54,454 (-100.0%), from €54,454 to €0
- Other debts +€33,594
up €33,594 (+244.1%), from €13,761 to €47,355
- Debts after one year -€23,089
down €23,089 (-100.0%), from €23,089 to €0
- Tax, wage and social debts +€11,366
up €11,366 (+143.3%), from €7,931 to €19,297
- Depreciation -€14,560
down €14,560 (-33.3%), from €43,738 to €29,178
- Taxes +€10,590
up €10,590 (+34.6%), from €30,600 to €41,190
- Gross operating margin -€9,995
down €9,995 (-5.6%), from €178,576 to €168,581
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.
Cash bridge derived
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 | €325,652 | €392,754 | +€67,102 | +20.6% |
| Fixed assets | 21/28 | €115,951 | €86,773 | -€29,178 | -25.2% |
| Intangible fixed assets | 21 | €114,289 | €85,729 | -€28,560 | -25.0% |
| Tangible fixed assets | 22/27 | €1,662 | €1,044 | -€618 | -37.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,662 | €1,044 | -€618 | -37.2% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €209,701 | €305,981 | +€96,280 | +45.9% |
| Stocks and contracts in progress | 3 | €1,734 | €1,441 | -€293 | -16.9% |
| Stocks | 30/36 | €1,734 | €1,441 | -€293 | -16.9% |
| Amounts receivable within one year | 40/41 | €2,941 | €2,206 | -€735 | -25.0% |
| Trade receivables | 40 | €805 | €70 | -€735 | -91.3% |
| Other amounts receivable | 41 | €2,136 | €2,136 | = | 0.0% |
| Current investments | 50/53 | €130,000 | €276,000 | +€146,000 | +112.3% |
| Cash at bank and in hand | 54/58 | €73,935 | €24,950 | -€48,985 | -66.3% |
| Deferred charges and accrued income | 490/1 | €1,091 | €1,384 | +€293 | +26.9% |
| Total equity and liabilities | 10/49 | €325,652 | €392,754 | +€67,102 | +20.6% |
| Equity | 10/15 | €276,579 | €322,822 | +€46,242 | +16.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €217,125 | €317,822 | +€100,697 | +46.4% |
| Tax-exempt reserves | 132 | €52,625 | €52,625 | = | 0.0% |
| Distributable reserves | 133 | €164,500 | €265,197 | +€100,697 | +61.2% |
| Profit (loss) carried forward | 14 | €54,454 | €0 | -€54,454 | -100.0% |
| Amounts payable | 17/49 | €49,072 | €69,932 | +€20,860 | +42.5% |
| Amounts payable after more than one year | 17 | €23,089 | €0 | -€23,089 | -100.0% |
| Other amounts payable | 178/9 | €23,089 | €0 | -€23,089 | -100.0% |
| Amounts payable within one year | 42/48 | €25,983 | €69,932 | +€43,949 | +169.1% |
| Trade debts | 44 | €4,291 | €3,280 | -€1,011 | -23.6% |
| Suppliers | 440/4 | €4,291 | €3,280 | -€1,011 | -23.6% |
| Taxes, remuneration and social security | 45 | €7,931 | €19,297 | +€11,366 | +143.3% |
| Taxes | 450/3 | €7,931 | €19,297 | +€11,366 | +143.3% |
| Other amounts payable | 47/48 | €13,761 | €47,355 | +€33,594 | +244.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,738 | €29,178 | -€14,560 | -33.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €160 | +€160 | |
| Other operating charges | 640/8 | €974 | €1,013 | +€38 | +3.9% |
| Gross operating margin | 9900 | €178,576 | €168,581 | -€9,995 | -5.6% |
| Operating profit (loss) | 9901 | €133,864 | €138,230 | +€4,366 | +3.3% |
| Financial income | 75/76B | €4,121 | €4,700 | +€579 | +14.0% |
| Recurring financial income | 75 | €4,121 | €4,700 | +€579 | +14.0% |
| Financial charges | 65/66B | €1,077 | €1,043 | -€35 | -3.2% |
| Recurring financial charges | 65 | €1,077 | €1,043 | -€35 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €136,907 | €141,887 | +€4,980 | +3.6% |
| Income taxes | 67/77 | €30,600 | €41,190 | +€10,590 | +34.6% |
| Profit (loss) for the period | 9904 | €106,307 | €100,697 | -€5,610 | -5.3% |
| Transfer to tax-exempt reserves | 689 | €52,625 | €0 | -€52,625 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,682 | €100,697 | +€47,015 | +87.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.