Percé: 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.
Percé
Largest movements
- Receivables after one year +€10,000
new in 2025: €10,000
- Cash -€6,563
down €6,563 (-27.0%), from €24,295 to €17,732
mainly Contributions, distributions and other (-€39,500) and Investment in fixed assets (net) (-€14,954)
- Tangible fixed assets +€3,774
up €3,774 (+9.4%), from €40,301 to €44,075
of which Other tangible fixed assets: +€11,077
- Receivables within one year -€2,741
down €2,741 (-16.5%), from €16,601 to €13,859
of which Other amounts receivable: -€10,074
- Other debts +€16,794
up €16,794 (+71.3%), from €23,553 to €40,346
- Reserves -€13,000
down €13,000 (-81.3%), from €16,000 to €3,000
- Debts after one year -€7,562
down €7,562 (-31.5%), from €23,976 to €16,414
- Tax, wage and social debts +€5,988
up €5,988 (+149.3%), from €4,010 to €9,998
- Trade debts +€1,730
up €1,730 (+47.5%), from €3,644 to €5,374
- Gross operating margin +€13,887
up €13,887 (+37.7%), from €36,809 to €50,696
- Taxes +€5,243
up €5,243 (+135.5%), from €3,869 to €9,112
- Depreciation +€2,494
up €2,494 (+28.7%), from €8,686 to €11,181
- Other operating charges +€1,391
up €1,391 (+96.0%), from €1,448 to €2,839
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 | €82,186 | €86,105 | +€3,919 | +4.8% |
| Fixed assets | 21/28 | €40,301 | €44,075 | +€3,774 | +9.4% |
| Tangible fixed assets | 22/27 | €40,301 | €44,075 | +€3,774 | +9.4% |
| Furniture and vehicles | 24 | €35,608 | €28,304 | -€7,304 | -20.5% |
| Other tangible fixed assets | 26 | €4,693 | €15,770 | +€11,077 | +236.0% |
| Current assets | 29/58 | €41,885 | €42,031 | +€145 | +0.3% |
| Amounts receivable after more than one year | 29 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 291 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €16,601 | €13,859 | -€2,741 | -16.5% |
| Trade receivables | 40 | €6,527 | €13,859 | +€7,332 | +112.3% |
| Other amounts receivable | 41 | €10,074 | - | -€10,074 | |
| Cash at bank and in hand | 54/58 | €24,295 | €17,732 | -€6,563 | -27.0% |
| Deferred charges and accrued income | 490/1 | €990 | €440 | -€550 | -55.6% |
| Total equity and liabilities | 10/49 | €82,186 | €86,105 | +€3,919 | +4.8% |
| Equity | 10/15 | €19,243 | €6,411 | -€12,832 | -66.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,000 | €3,000 | -€13,000 | -81.3% |
| Distributable reserves | 133 | €16,000 | €3,000 | -€13,000 | -81.3% |
| Profit (loss) carried forward | 14 | €243 | €411 | +€168 | +69.0% |
| Amounts payable | 17/49 | €62,943 | €79,694 | +€16,751 | +26.6% |
| Amounts payable after more than one year | 17 | €23,976 | €16,414 | -€7,562 | -31.5% |
| Financial debts | 170/4 | €23,976 | €16,414 | -€7,562 | -31.5% |
| Amounts payable within one year | 42/48 | €38,967 | €63,281 | +€24,314 | +62.4% |
| Current portion of amounts payable after more than one year | 42 | €7,760 | €7,562 | -€198 | -2.5% |
| Trade debts | 44 | €3,644 | €5,374 | +€1,730 | +47.5% |
| Suppliers | 440/4 | €3,644 | €5,374 | +€1,730 | +47.5% |
| Taxes, remuneration and social security | 45 | €4,010 | €9,998 | +€5,988 | +149.3% |
| Taxes | 450/3 | €4,010 | €9,998 | +€5,988 | +149.3% |
| Other amounts payable | 47/48 | €23,553 | €40,346 | +€16,794 | +71.3% |
| Non-recurring operating income | 76A | €17,918 | - | -€17,918 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,686 | €11,181 | +€2,494 | +28.7% |
| Other operating charges | 640/8 | €1,448 | €2,839 | +€1,391 | +96.0% |
| Gross operating margin | 9900 | €36,809 | €50,696 | +€13,887 | +37.7% |
| Operating profit (loss) | 9901 | €26,674 | €36,677 | +€10,003 | +37.5% |
| Financial income | 75/76B | €427 | €325 | -€102 | -23.9% |
| Recurring financial income | 75 | €427 | €325 | -€102 | -23.9% |
| Financial charges | 65/66B | €1,276 | €1,222 | -€55 | -4.3% |
| Recurring financial charges | 65 | €1,276 | €1,222 | -€55 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €25,825 | €35,780 | +€9,955 | +38.5% |
| Income taxes | 67/77 | €3,869 | €9,112 | +€5,243 | +135.5% |
| Profit (loss) for the period | 9904 | €21,956 | €26,668 | +€4,712 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,956 | €26,668 | +€4,712 | +21.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.