PERAZIM: 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.
PERAZIM
Largest movements
- Receivables within one year -€34,185
down €34,185 (-35.0%), from €97,779 to €63,595
of which Other amounts receivable: -€40,448
- Cash -€13,378
down €13,378 (-67.1%), from €19,936 to €6,558
mainly Other debts (-€55,250) and Investment in fixed assets (net) (-€27,052)
- Tangible fixed assets +€9,093
up €9,093 (+34.3%), from €26,477 to €35,570
of which Plant, machinery and equipment: +€12,661
- Financial fixed assets +€4,200
new in 2025: €4,200
- Other debts -€55,250
no longer reported in 2025 (was €55,250)
- Current portion of long-term debt +€26,579
new in 2025: €26,579
- Tax, wage and social debts -€21,947
down €21,947 (-66.0%), from €33,253 to €11,305
- Debts after one year +€15,536
new in 2025: €15,536
- Profit (loss) carried forward +€5,288
up €5,288 (+18.8%), from €28,061 to €33,350
- Gross operating margin -€69,657
down €69,657 (-73.8%), from €94,330 to €24,672
- Taxes -€15,026
down €15,026 (-80.4%), from €18,700 to €3,674
- Depreciation +€2,541
up €2,541 (+22.7%), from €11,218 to €13,759
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 | €144,193 | €109,930 | -€34,263 | -23.8% |
| Fixed assets | 21/28 | €26,477 | €39,770 | +€13,293 | +50.2% |
| Tangible fixed assets | 22/27 | €26,477 | €35,570 | +€9,093 | +34.3% |
| Plant, machinery and equipment | 23 | €1,714 | €14,375 | +€12,661 | +738.7% |
| Furniture and vehicles | 24 | €24,763 | €16,065 | -€8,698 | -35.1% |
| Other tangible fixed assets | 26 | - | €5,130 | +€5,130 | |
| Financial fixed assets | 28 | - | €4,200 | +€4,200 | |
| Current assets | 29/58 | €117,716 | €70,159 | -€47,556 | -40.4% |
| Amounts receivable within one year | 40/41 | €97,779 | €63,595 | -€34,185 | -35.0% |
| Trade receivables | 40 | €35,301 | €41,565 | +€6,263 | +17.7% |
| Other amounts receivable | 41 | €62,478 | €22,030 | -€40,448 | -64.7% |
| Cash at bank and in hand | 54/58 | €19,936 | €6,558 | -€13,378 | -67.1% |
| Deferred charges and accrued income | 490/1 | - | €6 | +€6 | |
| Total equity and liabilities | 10/49 | €144,193 | €109,930 | -€34,263 | -23.8% |
| Equity | 10/15 | €48,521 | €53,810 | +€5,288 | +10.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,061 | €33,350 | +€5,288 | +18.8% |
| Amounts payable | 17/49 | €95,672 | €56,120 | -€39,551 | -41.3% |
| Amounts payable after more than one year | 17 | - | €15,536 | +€15,536 | |
| Financial debts | 170/4 | - | €15,536 | +€15,536 | |
| Amounts payable within one year | 42/48 | €94,264 | €40,579 | -€53,686 | -57.0% |
| Current portion of amounts payable after more than one year | 42 | - | €26,579 | +€26,579 | |
| Trade debts | 44 | €5,761 | €2,695 | -€3,067 | -53.2% |
| Suppliers | 440/4 | €5,761 | €2,695 | -€3,067 | -53.2% |
| Taxes, remuneration and social security | 45 | €33,253 | €11,305 | -€21,947 | -66.0% |
| Taxes | 450/3 | €33,253 | €11,305 | -€21,947 | -66.0% |
| Other amounts payable | 47/48 | €55,250 | - | -€55,250 | |
| Accrued charges and deferred income | 492/3 | €1,407 | €5 | -€1,402 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,218 | €13,759 | +€2,541 | +22.7% |
| Other operating charges | 640/8 | €1,079 | €1,597 | +€518 | +48.0% |
| Non-recurring operating charges | 66A | €901 | - | -€901 | |
| Gross operating margin | 9900 | €94,330 | €24,672 | -€69,657 | -73.8% |
| Operating profit (loss) | 9901 | €81,131 | €9,316 | -€71,816 | -88.5% |
| Financial income | 75/76B | €67 | €0 | -€67 | -99.4% |
| Recurring financial income | 75 | €67 | €0 | -€67 | -99.4% |
| Financial charges | 65/66B | €178 | €353 | +€175 | +98.1% |
| Recurring financial charges | 65 | €178 | €353 | +€175 | +98.1% |
| Profit (loss) for the period before taxes | 9903 | €81,020 | €8,963 | -€72,057 | -88.9% |
| Income taxes | 67/77 | €18,700 | €3,674 | -€15,026 | -80.4% |
| Profit (loss) for the period | 9904 | €62,320 | €5,288 | -€57,032 | -91.5% |
| Profit (loss) for the period to be appropriated | 9905 | €62,320 | €5,288 | -€57,032 | -91.5% |
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 7 October 2026 via checked.be.