PERASMA: 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.
PERASMA
Largest movements
- Tangible fixed assets -€24,975
down €24,975 (-4.2%), from €597,571 to €572,596
of which Land and buildings: -€17,550
- Debts after one year -€64,047
down €64,047 (-92.3%), from €69,406 to €5,359
- Reserves +€33,900
up €33,900 (+7.9%), from €426,859 to €460,759
of which Distributable reserves: +€33,900
- Gross operating margin +€18,651
up €18,651 (+31.1%), from €60,063 to €78,714
- Taxes +€5,211
up €5,211 (+41.2%), from €12,658 to €17,868
- Depreciation +€2,516
up €2,516 (+11.2%), from €22,458 to €24,975
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 | €678,743 | €648,335 | -€30,407 | -4.5% |
| Fixed assets | 21/28 | €664,321 | €639,346 | -€24,975 | -3.8% |
| Tangible fixed assets | 22/27 | €597,571 | €572,596 | -€24,975 | -4.2% |
| Land and buildings | 22 | €567,450 | €549,900 | -€17,550 | -3.1% |
| Furniture and vehicles | 24 | €22,810 | €17,801 | -€5,010 | -22.0% |
| Other tangible fixed assets | 26 | €7,310 | €4,895 | -€2,415 | -33.0% |
| Financial fixed assets | 28 | €66,750 | €66,750 | = | 0.0% |
| Current assets | 29/58 | €14,422 | €8,989 | -€5,433 | -37.7% |
| Amounts receivable within one year | 40/41 | €2,001 | €1,019 | -€982 | -49.1% |
| Trade receivables | 40 | €616 | €875 | +€259 | +42.0% |
| Other amounts receivable | 41 | €1,386 | €145 | -€1,241 | -89.5% |
| Cash at bank and in hand | 54/58 | €7,300 | €2,395 | -€4,905 | -67.2% |
| Deferred charges and accrued income | 490/1 | €5,120 | €5,575 | +€454 | +8.9% |
| Total equity and liabilities | 10/49 | €678,743 | €648,335 | -€30,407 | -4.5% |
| Equity | 10/15 | €444,671 | €478,656 | +€33,985 | +7.6% |
| Contributions | 10/11 | €12,397 | €12,397 | = | 0.0% |
| Reserves | 13 | €426,859 | €460,759 | +€33,900 | +7.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €425,000 | €458,900 | +€33,900 | +8.0% |
| Profit (loss) carried forward | 14 | €5,414 | €5,499 | +€85 | +1.6% |
| Amounts payable | 17/49 | €234,072 | €169,679 | -€64,393 | -27.5% |
| Amounts payable after more than one year | 17 | €69,406 | €5,359 | -€64,047 | -92.3% |
| Financial debts | 170/4 | €69,406 | €5,359 | -€64,047 | -92.3% |
| Amounts payable within one year | 42/48 | €163,368 | €163,473 | +€105 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €63,575 | €64,047 | +€472 | +0.7% |
| Trade debts | 44 | €1,899 | €1,656 | -€244 | -12.8% |
| Suppliers | 440/4 | €1,899 | €1,656 | -€244 | -12.8% |
| Other amounts payable | 47/48 | €97,894 | €97,770 | -€124 | -0.1% |
| Accrued charges and deferred income | 492/3 | €1,298 | €848 | -€450 | -34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,458 | €24,975 | +€2,516 | +11.2% |
| Other operating charges | 640/8 | €1,030 | €991 | -€39 | -3.8% |
| Gross operating margin | 9900 | €60,063 | €78,714 | +€18,651 | +31.1% |
| Operating profit (loss) | 9901 | €36,574 | €52,748 | +€16,174 | +44.2% |
| Financial income | 75/76B | €146 | €44 | -€102 | -69.7% |
| Recurring financial income | 75 | €146 | €44 | -€102 | -69.7% |
| Financial charges | 65/66B | €1,407 | €939 | -€468 | -33.3% |
| Recurring financial charges | 65 | €1,407 | €939 | -€468 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €35,313 | €51,854 | +€16,540 | +46.8% |
| Income taxes | 67/77 | €12,658 | €17,868 | +€5,211 | +41.2% |
| Profit (loss) for the period | 9904 | €22,656 | €33,985 | +€11,330 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,656 | €33,985 | +€11,330 | +50.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.