Percall Belgium: 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.
Percall Belgium
Largest movements
- Receivables within one year +€2.1m
up €2.1m (+602.4%), from €348,333 to €2.4m
of which Trade receivables: +€1.2m
- Intangible fixed assets +€464,628
new in 2025: €464,628
- Cash +€245,712
up €245,712 (+383.2%), from €64,127 to €309,839
mainly Trade debts (+€1.8m) and Other debts (+€854,012)
- Tangible fixed assets +€100,199
new in 2025: €100,199
of which Furniture and vehicles: +€74,783
- Financial fixed assets +€62,080
new in 2025: €62,080
- Trade debts +€1.8m
up €1.8m (+794.1%), from €222,099 to €2.0m
- Other debts +€854,012
up €854,012 (+289.5%), from €295,003 to €1.1m
- Tax, wage and social debts +€213,628
up €213,628 (+352.1%), from €60,664 to €274,293
of which Taxes: +€201,487
- Profit (loss) carried forward +€53,302
up €53,302 (+59.6%), from €89,400 to €142,701
- Gross operating margin +€353,598
up €353,598 (+116.9%), from €302,361 to €655,959
- Staff costs +€261,395
up €261,395 (+147.8%), from €176,900 to €438,294
- Depreciation +€87,115
up €87,115 (+7373.7%), from €1,181 to €88,296
- Write-downs +€25,702
new in 2025: €25,702
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 | €668,166 | €3,599,634 | +€2.9m | +438.7% |
| Formation expenses | 20 | €2,837 | €2,033 | -€804 | -28.3% |
| Fixed assets | 21/28 | - | €626,907 | +€626,907 | |
| Intangible fixed assets | 21 | - | €464,628 | +€464,628 | |
| Tangible fixed assets | 22/27 | - | €100,199 | +€100,199 | |
| Plant, machinery and equipment | 23 | - | €25,417 | +€25,417 | |
| Furniture and vehicles | 24 | - | €74,783 | +€74,783 | |
| Financial fixed assets | 28 | - | €62,080 | +€62,080 | |
| Current assets | 29/58 | €665,329 | €2,970,693 | +€2.3m | +346.5% |
| Stocks and contracts in progress | 3 | €252,200 | €213,400 | -€38,800 | -15.4% |
| Stocks | 30/36 | €252,200 | €213,400 | -€38,800 | -15.4% |
| Amounts receivable within one year | 40/41 | €348,333 | €2,446,813 | +€2.1m | +602.4% |
| Trade receivables | 40 | €348,333 | €1,552,081 | +€1.2m | +345.6% |
| Other amounts receivable | 41 | - | €894,732 | +€894,732 | |
| Cash at bank and in hand | 54/58 | €64,127 | €309,839 | +€245,712 | +383.2% |
| Deferred charges and accrued income | 490/1 | €669 | €641 | -€28 | -4.2% |
| Total equity and liabilities | 10/49 | €668,166 | €3,599,634 | +€2.9m | +438.7% |
| Equity | 10/15 | €90,400 | €143,701 | +€53,302 | +59.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,400 | €142,701 | +€53,302 | +59.6% |
| Amounts payable | 17/49 | €577,766 | €3,455,932 | +€2.9m | +498.2% |
| Amounts payable after more than one year | 17 | - | €21,171 | +€21,171 | |
| Financial debts | 170/4 | - | €21,171 | +€21,171 | |
| Amounts payable within one year | 42/48 | €577,766 | €3,433,142 | +€2.9m | +494.2% |
| Current portion of amounts payable after more than one year | 42 | - | €24,036 | +€24,036 | |
| Trade debts | 44 | €222,099 | €1,985,799 | +€1.8m | +794.1% |
| Suppliers | 440/4 | €222,099 | €1,985,799 | +€1.8m | +794.1% |
| Taxes, remuneration and social security | 45 | €60,664 | €274,293 | +€213,628 | +352.1% |
| Taxes | 450/3 | €37,733 | €239,219 | +€201,487 | +534.0% |
| Remuneration and social security | 454/9 | €22,931 | €35,073 | +€12,142 | +52.9% |
| Other amounts payable | 47/48 | €295,003 | €1,149,015 | +€854,012 | +289.5% |
| Accrued charges and deferred income | 492/3 | - | €1,619 | +€1,619 | |
| Remuneration, social security and pensions | 62 | €176,900 | €438,294 | +€261,395 | +147.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,181 | €88,296 | +€87,115 | +7373.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €25,702 | +€25,702 | |
| Other operating charges | 640/8 | €50 | €3,770 | +€3,720 | +7439.2% |
| Gross operating margin | 9900 | €302,361 | €655,959 | +€353,598 | +116.9% |
| Operating profit (loss) | 9901 | €124,230 | €99,896 | -€24,334 | -19.6% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €4,237 | €10,367 | +€6,130 | +144.7% |
| Recurring financial charges | 65 | €4,237 | €10,367 | +€6,130 | +144.7% |
| Profit (loss) for the period before taxes | 9903 | €119,993 | €89,533 | -€30,460 | -25.4% |
| Income taxes | 67/77 | €30,594 | €36,231 | +€5,638 | +18.4% |
| Profit (loss) for the period | 9904 | €89,400 | €53,302 | -€36,098 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €89,400 | €53,302 | -€36,098 | -40.4% |
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 8 October 2026 via checked.be.