PERBEEMD: 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.
PERBEEMD
Largest movements
- Current investments +€350,289
up €350,289 (+63.2%), from €554,574 to €904,863
- Cash -€137,010
down €137,010 (-60.1%), from €228,014 to €91,004
mainly Current investments (-€350,289) and Investment in fixed assets (net) (-€66,362)
- Receivables within one year -€63,695
down €63,695 (-23.5%), from €270,534 to €206,839
of which Trade receivables: -€51,592
- Reserves +€229,776
up €229,776 (+21.7%), from €1.1m to €1.3m
- Trade debts -€40,372
down €40,372 (-30.0%), from €134,469 to €94,097
- Gross operating margin +€35,585
up €35,585 (+8.5%), from €421,004 to €456,589
- Financial charges +€15,901
up €15,901 (+99.3%), from -€16,007 to -€107
- Staff costs +€11,228
up €11,228 (+16.0%), from €70,115 to €81,343
- Financial income +€5,695
up €5,695 (+56.5%), from €10,083 to €15,778
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 | €1,352,631 | €1,503,416 | +€150,785 | +11.1% |
| Fixed assets | 21/28 | €223,584 | €223,517 | -€67 | 0.0% |
| Intangible fixed assets | 21 | €612 | €151 | -€462 | -75.4% |
| Tangible fixed assets | 22/27 | €222,931 | €223,326 | +€395 | +0.2% |
| Land and buildings | 22 | €149,459 | €132,113 | -€17,346 | -11.6% |
| Plant, machinery and equipment | 23 | €58,155 | €86,068 | +€27,914 | +48.0% |
| Furniture and vehicles | 24 | €14,613 | €4,778 | -€9,835 | -67.3% |
| Other tangible fixed assets | 26 | €704 | €366 | -€338 | -48.0% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €1,129,047 | €1,279,899 | +€150,852 | +13.4% |
| Stocks and contracts in progress | 3 | €69,446 | €70,492 | +€1,046 | +1.5% |
| Stocks | 30/36 | €69,446 | €70,492 | +€1,046 | +1.5% |
| Amounts receivable within one year | 40/41 | €270,534 | €206,839 | -€63,695 | -23.5% |
| Trade receivables | 40 | €247,265 | €195,673 | -€51,592 | -20.9% |
| Other amounts receivable | 41 | €23,269 | €11,166 | -€12,103 | -52.0% |
| Current investments | 50/53 | €554,574 | €904,863 | +€350,289 | +63.2% |
| Cash at bank and in hand | 54/58 | €228,014 | €91,004 | -€137,010 | -60.1% |
| Deferred charges and accrued income | 490/1 | €6,478 | €6,701 | +€223 | +3.4% |
| Total equity and liabilities | 10/49 | €1,352,631 | €1,503,416 | +€150,785 | +11.1% |
| Equity | 10/15 | €1,084,829 | €1,314,605 | +€229,776 | +21.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,059,829 | €1,289,605 | +€229,776 | +21.7% |
| Distributable reserves | 133 | €1,059,829 | €1,289,605 | +€229,776 | +21.7% |
| Amounts payable | 17/49 | €267,802 | €188,811 | -€78,991 | -29.5% |
| Amounts payable after more than one year | 17 | €21,874 | €9,374 | -€12,500 | -57.1% |
| Financial debts | 170/4 | €21,874 | €9,374 | -€12,500 | -57.1% |
| Amounts payable within one year | 42/48 | €242,011 | €179,279 | -€62,732 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €12,500 | €13,542 | +€1,042 | +8.3% |
| Trade debts | 44 | €134,469 | €94,097 | -€40,372 | -30.0% |
| Suppliers | 440/4 | €134,469 | €94,097 | -€40,372 | -30.0% |
| Taxes, remuneration and social security | 45 | €36,887 | €22,913 | -€13,974 | -37.9% |
| Taxes | 450/3 | €21,418 | €4,205 | -€17,213 | -80.4% |
| Remuneration and social security | 454/9 | €15,469 | €18,707 | +€3,239 | +20.9% |
| Other amounts payable | 47/48 | €58,156 | €48,728 | -€9,428 | -16.2% |
| Accrued charges and deferred income | 492/3 | €3,916 | €157 | -€3,759 | -96.0% |
| Remuneration, social security and pensions | 62 | €70,115 | €81,343 | +€11,228 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,814 | €66,429 | +€615 | +0.9% |
| Other operating charges | 640/8 | €5,073 | €3,986 | -€1,087 | -21.4% |
| Gross operating margin | 9900 | €421,004 | €456,589 | +€35,585 | +8.5% |
| Operating profit (loss) | 9901 | €280,003 | €304,830 | +€24,828 | +8.9% |
| Financial income | 75/76B | €10,083 | €15,778 | +€5,695 | +56.5% |
| Recurring financial income | 75 | €10,083 | €15,778 | +€5,695 | +56.5% |
| Financial charges | 65/66B | -€16,007 | -€107 | +€15,901 | +99.3% |
| Recurring financial charges | 65 | -€16,007 | -€107 | +€15,901 | +99.3% |
| Profit (loss) for the period before taxes | 9903 | €306,093 | €320,715 | +€14,622 | +4.8% |
| Income taxes | 67/77 | €91,911 | €90,938 | -€972 | -1.1% |
| Profit (loss) for the period | 9904 | €214,182 | €229,776 | +€15,594 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €214,182 | €229,776 | +€15,594 | +7.3% |
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 3 October 2026 via checked.be.