PERCALINE DECORATION: what changed
PERCALINE DECORATION
Largest movements
- Receivables within one year +€115,257
up €115,257 (+347%), from €33,211 to €148,468
of which Trade receivables: +€68,669
- Cash +€96,306
up €96,306 (+261%), from €36,953 to €133,259
mainly Advances received (+€170,484) and Trade debts (+€39,465)
- Stocks and contracts +€8,913
up €8,913 (+58.4%), from €15,270 to €24,183
- Tangible fixed assets -€4,764
down €4,764 (-13.5%), from €35,237 to €30,473
of which Land and buildings: -€3,753
- Intangible fixed assets -€4,176
down €4,176 (-14.3%), from €29,229 to €25,053
- Advances received +€170,484
up €170,484 (+1,022%), from €16,679 to €187,163
- Trade debts +€39,465
up €39,465 (+43.9%), from €89,946 to €129,411
- Accrued charges and deferred income -€32,479
no longer reported in 2024 (was €32,479)
- Profit (loss) carried forward +€21,671
up €21,671 (+56.2%), from €38,555 to €60,226
- Tax, wage and social debts +€12,897
up €12,897 (+90.6%), from €14,239 to €27,136
- Gross operating margin -€54,449
down €54,449 (-58.8%), from €92,653 to €38,204
- Other operating charges -€32,137
down €32,137 (-96.1%), from €33,443 to €1,306
- Taxes -€5,048
down €5,048 (-47.2%), from €10,697 to €5,650
- Financial income +€1,611
new in 2024: €1,611
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €201,899 | €413,936 | +€212,038 | +105% |
| Fixed assets | 21/28 | €64,465 | €55,526 | -€8,939 | -13.9% |
| Intangible fixed assets | 21 | €29,229 | €25,053 | -€4,176 | -14.3% |
| Tangible fixed assets | 22/27 | €35,237 | €30,473 | -€4,764 | -13.5% |
| Land and buildings | 22 | €30,025 | €26,272 | -€3,753 | -12.5% |
| Plant, machinery and equipment | 23 | €383 | €164 | -€219 | -57.1% |
| Furniture and vehicles | 24 | €4,828 | €4,037 | -€792 | -16.4% |
| Current assets | 29/58 | €137,434 | €358,410 | +€220,977 | +161% |
| Amounts receivable after more than one year | 29 | €52,000 | €52,000 | = | 0.0% |
| Other amounts receivable | 291 | €52,000 | €52,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €15,270 | €24,183 | +€8,913 | +58.4% |
| Stocks | 30/36 | €15,270 | €24,183 | +€8,913 | +58.4% |
| Amounts receivable within one year | 40/41 | €33,211 | €148,468 | +€115,257 | +347% |
| Trade receivables | 40 | €26,728 | €95,397 | +€68,669 | +257% |
| Other amounts receivable | 41 | €6,483 | €53,071 | +€46,588 | +719% |
| Cash at bank and in hand | 54/58 | €36,953 | €133,259 | +€96,306 | +261% |
| Deferred charges and accrued income | 490/1 | - | €501 | +€501 | |
| Total equity and liabilities | 10/49 | €201,899 | €413,936 | +€212,038 | +105% |
| Equity | 10/15 | €48,555 | €70,226 | +€21,671 | +44.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,555 | €60,226 | +€21,671 | +56.2% |
| Amounts payable | 17/49 | €153,343 | €343,710 | +€190,367 | +124% |
| Amounts payable within one year | 42/48 | €120,864 | €343,710 | +€222,846 | +184% |
| Trade debts | 44 | €89,946 | €129,411 | +€39,465 | +43.9% |
| Suppliers | 440/4 | €89,946 | €129,411 | +€39,465 | +43.9% |
| Advances received on contracts in progress | 46 | €16,679 | €187,163 | +€170,484 | +1,022% |
| Taxes, remuneration and social security | 45 | €14,239 | €27,136 | +€12,897 | +90.6% |
| Taxes | 450/3 | €14,239 | €27,136 | +€12,897 | +90.6% |
| Accrued charges and deferred income | 492/3 | €32,479 | - | -€32,479 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,201 | €10,026 | +€824 | +9.0% |
| Other operating charges | 640/8 | €33,443 | €1,306 | -€32,137 | -96.1% |
| Gross operating margin | 9900 | €92,653 | €38,204 | -€54,449 | -58.8% |
| Operating profit (loss) | 9901 | €50,009 | €26,872 | -€23,136 | -46.3% |
| Financial income | 75/76B | - | €1,611 | +€1,611 | |
| Recurring financial income | 75 | - | €1,611 | +€1,611 | |
| Financial charges | 65/66B | €756 | €1,164 | +€408 | +54.0% |
| Recurring financial charges | 65 | €756 | €1,164 | +€408 | +54.0% |
| Profit (loss) for the period before taxes | 9903 | €49,253 | €27,320 | -€21,933 | -44.5% |
| Income taxes | 67/77 | €10,697 | €5,650 | -€5,048 | -47.2% |
| Profit (loss) for the period | 9904 | €38,555 | €21,671 | -€16,885 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,555 | €21,671 | -€16,885 | -43.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.