PERCE BETON: what changed
PERCE BETON
Largest movements
- Current investments -€15,474
no longer reported in 2025 (was €15,474)
- Cash +€14,093
new in 2025: €14,093
mainly Net result for the year (+€32,501) and Current investments (+€15,474)
- Receivables within one year -€7,771
down €7,771 (-9.6%), from €81,049 to €73,277
of which Trade receivables: -€10,718
- Deferred charges and accrued income -€3,265
down €3,265 (-40.8%), from €8,005 to €4,741
- Tangible fixed assets -€2,102
down €2,102 (-14.6%), from €14,361 to €12,259
of which Furniture and vehicles: -€3,515
- Profit (loss) carried forward +€32,501
up €32,501 (+165%), from €19,670 to €52,171
- Tax, wage and social debts -€20,245
down €20,245 (-43.5%), from €46,534 to €26,289
of which Remuneration and social security: -€14,172
- Trade debts -€17,937
down €17,937 (-77.0%), from €23,307 to €5,371
- Current portion of long-term debt -€9,990
down €9,990 (-50.0%), from €19,990 to €10,000
- Other debts +€1,414
up €1,414 (+45.3%), from €3,125 to €4,539
- Staff costs -€72,100
down €72,100 (-36.5%), from €197,651 to €125,551
- Gross operating margin -€61,492
down €61,492 (-25.4%), from €242,466 to €180,973
- Depreciation -€2,488
down €2,488 (-27.1%), from €9,170 to €6,682
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,889 | €104,369 | -€14,520 | -12.2% |
| Fixed assets | 21/28 | €14,361 | €12,259 | -€2,102 | -14.6% |
| Tangible fixed assets | 22/27 | €14,361 | €12,259 | -€2,102 | -14.6% |
| Plant, machinery and equipment | 23 | €9,457 | €10,869 | +€1,412 | +14.9% |
| Furniture and vehicles | 24 | €4,904 | €1,389 | -€3,515 | -71.7% |
| Current assets | 29/58 | €104,528 | €92,111 | -€12,417 | -11.9% |
| Amounts receivable within one year | 40/41 | €81,049 | €73,277 | -€7,771 | -9.6% |
| Trade receivables | 40 | €36,635 | €25,917 | -€10,718 | -29.3% |
| Other amounts receivable | 41 | €44,413 | €47,360 | +€2,947 | +6.6% |
| Current investments | 50/53 | €15,474 | - | -€15,474 | |
| Cash at bank and in hand | 54/58 | - | €14,093 | +€14,093 | |
| Deferred charges and accrued income | 490/1 | €8,005 | €4,741 | -€3,265 | -40.8% |
| Total equity and liabilities | 10/49 | €118,889 | €104,369 | -€14,520 | -12.2% |
| Equity | 10/15 | €25,670 | €58,171 | +€32,501 | +127% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,670 | €52,171 | +€32,501 | +165% |
| Amounts payable | 17/49 | €93,219 | €46,198 | -€47,021 | -50.4% |
| Amounts payable within one year | 42/48 | €92,956 | €46,198 | -€46,758 | -50.3% |
| Current portion of amounts payable after more than one year | 42 | €19,990 | €10,000 | -€9,990 | -50.0% |
| Trade debts | 44 | €23,307 | €5,371 | -€17,937 | -77.0% |
| Suppliers | 440/4 | €23,307 | €5,371 | -€17,937 | -77.0% |
| Taxes, remuneration and social security | 45 | €46,534 | €26,289 | -€20,245 | -43.5% |
| Taxes | 450/3 | €6,120 | €46 | -€6,074 | -99.2% |
| Remuneration and social security | 454/9 | €40,414 | €26,242 | -€14,172 | -35.1% |
| Other amounts payable | 47/48 | €3,125 | €4,539 | +€1,414 | +45.3% |
| Accrued charges and deferred income | 492/3 | €263 | - | -€263 | |
| Non-recurring operating income | 76A | €83 | - | -€83 | |
| Remuneration, social security and pensions | 62 | €197,651 | €125,551 | -€72,100 | -36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,170 | €6,682 | -€2,488 | -27.1% |
| Other operating charges | 640/8 | €1,387 | €1,961 | +€574 | +41.4% |
| Non-recurring operating charges | 66A | €625 | €64 | -€561 | -89.8% |
| Gross operating margin | 9900 | €242,466 | €180,973 | -€61,492 | -25.4% |
| Operating profit (loss) | 9901 | €33,634 | €46,717 | +€13,083 | +38.9% |
| Financial income | 75/76B | €1 | €96 | +€96 | +13,095% |
| Recurring financial income | 75 | €1 | €96 | +€96 | +13,095% |
| Financial charges | 65/66B | €4,485 | €6,141 | +€1,657 | +36.9% |
| Recurring financial charges | 65 | €4,485 | €6,141 | +€1,657 | +36.9% |
| Profit (loss) for the period before taxes | 9903 | €29,150 | €40,672 | +€11,522 | +39.5% |
| Income taxes | 67/77 | €8,136 | €8,170 | +€34 | +0.4% |
| Profit (loss) for the period | 9904 | €21,014 | €32,501 | +€11,487 | +54.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,014 | €32,501 | +€11,487 | +54.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.