PERBEN & CO: 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.
PERBEN & CO
Largest movements
- Cash +€106,088
up €106,088 (+28.1%), from €377,907 to €483,995
mainly Net result for the year (+€401,528) and Other debts (+€64,840)
- Tangible fixed assets -€5,753
down €5,753 (-41.1%), from €13,982 to €8,229
- Other debts +€64,840
up €64,840 (+17.3%), from €374,069 to €438,909
- Tax, wage and social debts +€29,876
up €29,876 (+97.1%), from €30,764 to €60,639
- Gross operating margin +€56,916
up €56,916 (+11.8%), from €482,434 to €539,350
- Taxes +€15,140
up €15,140 (+13.1%), from €115,655 to €130,795
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 | €429,576 | €533,140 | +€103,564 | +24.1% |
| Fixed assets | 21/28 | €13,982 | €8,229 | -€5,753 | -41.1% |
| Tangible fixed assets | 22/27 | €13,982 | €8,229 | -€5,753 | -41.1% |
| Plant, machinery and equipment | 23 | €2,142 | €1,326 | -€816 | -38.1% |
| Furniture and vehicles | 24 | €3,134 | €724 | -€2,410 | -76.9% |
| Other tangible fixed assets | 26 | €8,706 | €6,179 | -€2,527 | -29.0% |
| Current assets | 29/58 | €415,594 | €524,911 | +€109,317 | +26.3% |
| Amounts receivable within one year | 40/41 | €35,071 | €39,230 | +€4,159 | +11.9% |
| Trade receivables | 40 | €30,613 | €32,926 | +€2,312 | +7.6% |
| Other amounts receivable | 41 | €4,458 | €6,305 | +€1,847 | +41.4% |
| Cash at bank and in hand | 54/58 | €377,907 | €483,995 | +€106,088 | +28.1% |
| Deferred charges and accrued income | 490/1 | €2,616 | €1,686 | -€930 | -35.5% |
| Total equity and liabilities | 10/49 | €429,576 | €533,140 | +€103,564 | +24.1% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| 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 | - | €0 | = | |
| Amounts payable | 17/49 | €409,116 | €512,680 | +€103,564 | +25.3% |
| Amounts payable within one year | 42/48 | €409,116 | €512,680 | +€103,564 | +25.3% |
| Financial debts | 43 | €3,732 | €7,275 | +€3,543 | +94.9% |
| Credit institutions | 430/8 | €3,732 | €7,275 | +€3,543 | +94.9% |
| Trade debts | 44 | €552 | €5,857 | +€5,305 | +962% |
| Suppliers | 440/4 | €552 | €5,857 | +€5,305 | +962% |
| Taxes, remuneration and social security | 45 | €30,764 | €60,639 | +€29,876 | +97.1% |
| Taxes | 450/3 | €30,764 | €60,639 | +€29,876 | +97.1% |
| Other amounts payable | 47/48 | €374,069 | €438,909 | +€64,840 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,116 | €5,753 | -€4,363 | -43.1% |
| Other operating charges | 640/8 | €663 | €1,267 | +€604 | +91.1% |
| Gross operating margin | 9900 | €482,434 | €539,350 | +€56,916 | +11.8% |
| Operating profit (loss) | 9901 | €471,655 | €532,330 | +€60,675 | +12.9% |
| Financial income | 75/76B | €22 | €104 | +€81 | +362% |
| Recurring financial income | 75 | €22 | €104 | +€81 | +362% |
| Financial charges | 65/66B | €390 | €111 | -€279 | -71.6% |
| Recurring financial charges | 65 | €390 | €111 | -€279 | -71.6% |
| Profit (loss) for the period before taxes | 9903 | €471,287 | €532,323 | +€61,036 | +13.0% |
| Income taxes | 67/77 | €115,655 | €130,795 | +€15,140 | +13.1% |
| Profit (loss) for the period | 9904 | €355,632 | €401,528 | +€45,896 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €355,632 | €401,528 | +€45,896 | +12.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.