PERCAN: 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.
PERCAN
Largest movements
- Cash -€29,877
down €29,877 (-22.2%), from €134,669 to €104,792
mainly Other debts (-€30,015) and Tax, wage and social debts (-€21,635)
- Receivables within one year +€10,008
up €10,008 (+21.4%), from €46,775 to €56,784
of which Other amounts receivable: +€5,182
- Tangible fixed assets -€9,795
down €9,795 (-25.7%), from €38,054 to €28,259
- Other debts -€30,015
down €30,015 (-97.9%), from €30,662 to €648
- Profit (loss) carried forward +€21,988
up €21,988 (+18.5%), from €119,131 to €141,119
- Tax, wage and social debts -€21,635
down €21,635 (-54.2%), from €39,888 to €18,253
of which Taxes: -€21,217
- Trade debts +€7,698
up €7,698 (+267.8%), from €2,874 to €10,572
- Debts after one year -€4,717
down €4,717 (-35.7%), from €13,222 to €8,505
- Gross operating margin -€9,125
down €9,125 (-7.4%), from €123,952 to €114,827
- Taxes +€5,390
up €5,390 (+52.9%), from €10,185 to €15,575
- Staff costs +€2,890
up €2,890 (+4.7%), from €61,555 to €64,445
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 | €221,070 | €192,014 | -€29,056 | -13.1% |
| Fixed assets | 21/28 | €38,529 | €28,734 | -€9,795 | -25.4% |
| Tangible fixed assets | 22/27 | €38,054 | €28,259 | -€9,795 | -25.7% |
| Furniture and vehicles | 24 | €38,054 | €28,259 | -€9,795 | -25.7% |
| Financial fixed assets | 28 | €475 | €475 | = | 0.0% |
| Current assets | 29/58 | €182,541 | €163,280 | -€19,261 | -10.6% |
| Amounts receivable within one year | 40/41 | €46,775 | €56,784 | +€10,008 | +21.4% |
| Trade receivables | 40 | €44,747 | €49,574 | +€4,827 | +10.8% |
| Other amounts receivable | 41 | €2,029 | €7,210 | +€5,182 | +255.4% |
| Cash at bank and in hand | 54/58 | €134,669 | €104,792 | -€29,877 | -22.2% |
| Deferred charges and accrued income | 490/1 | €1,097 | €1,705 | +€608 | +55.5% |
| Total equity and liabilities | 10/49 | €221,070 | €192,014 | -€29,056 | -13.1% |
| Equity | 10/15 | €127,331 | €149,319 | +€21,988 | +17.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,131 | €141,119 | +€21,988 | +18.5% |
| Amounts payable | 17/49 | €93,738 | €42,695 | -€51,043 | -54.5% |
| Amounts payable after more than one year | 17 | €13,222 | €8,505 | -€4,717 | -35.7% |
| Financial debts | 170/4 | €13,222 | €8,505 | -€4,717 | -35.7% |
| Amounts payable within one year | 42/48 | €80,489 | €34,190 | -€46,299 | -57.5% |
| Current portion of amounts payable after more than one year | 42 | €7,065 | €4,717 | -€2,347 | -33.2% |
| Trade debts | 44 | €2,874 | €10,572 | +€7,698 | +267.8% |
| Suppliers | 440/4 | €2,874 | €10,572 | +€7,698 | +267.8% |
| Taxes, remuneration and social security | 45 | €39,888 | €18,253 | -€21,635 | -54.2% |
| Taxes | 450/3 | €31,459 | €10,242 | -€21,217 | -67.4% |
| Remuneration and social security | 454/9 | €8,428 | €8,010 | -€418 | -5.0% |
| Other amounts payable | 47/48 | €30,662 | €648 | -€30,015 | -97.9% |
| Accrued charges and deferred income | 492/3 | €27 | - | -€27 | |
| Remuneration, social security and pensions | 62 | €61,555 | €64,445 | +€2,890 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,616 | €10,385 | -€231 | -2.2% |
| Other operating charges | 640/8 | €1,093 | €954 | -€139 | -12.7% |
| Gross operating margin | 9900 | €123,952 | €114,827 | -€9,125 | -7.4% |
| Operating profit (loss) | 9901 | €50,688 | €39,043 | -€11,644 | -23.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,702 | €1,481 | -€222 | -13.0% |
| Recurring financial charges | 65 | €1,702 | €1,481 | -€222 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €48,986 | €37,563 | -€11,424 | -23.3% |
| Income taxes | 67/77 | €10,185 | €15,575 | +€5,390 | +52.9% |
| Profit (loss) for the period | 9904 | €38,802 | €21,988 | -€16,814 | -43.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,802 | €21,988 | -€16,814 | -43.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.