Perceel: 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.
Perceel
Largest movements
- Receivables within one year -€5,783
down €5,783 (-1.6%), from €367,608 to €361,825
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€1,103
up €1,103 (+49.1%), from -€2,246 to -€1,144
- Other operating charges +€453
up €453 (+322.2%), from €141 to €593
- Financial charges +€230
up €230 (+219.9%), from €104 to €334
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 | €368,186 | €361,830 | -€6,357 | -1.7% |
| Current assets | 29/58 | €368,186 | €361,830 | -€6,357 | -1.7% |
| Amounts receivable within one year | 40/41 | €367,608 | €361,825 | -€5,783 | -1.6% |
| Other amounts receivable | 41 | €367,608 | €361,825 | -€5,783 | -1.6% |
| Cash at bank and in hand | 54/58 | €579 | €5 | -€574 | -99.2% |
| Total equity and liabilities | 10/49 | €368,186 | €361,830 | -€6,357 | -1.7% |
| Equity | 10/15 | €284,813 | €282,742 | -€2,071 | -0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €266,213 | €264,142 | -€2,071 | -0.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €264,353 | €262,282 | -€2,071 | -0.8% |
| Amounts payable | 17/49 | €83,374 | €79,088 | -€4,286 | -5.1% |
| Amounts payable within one year | 42/48 | €83,374 | €79,088 | -€4,286 | -5.1% |
| Trade debts | 44 | €3,441 | €926 | -€2,515 | -73.1% |
| Suppliers | 440/4 | €3,441 | €926 | -€2,515 | -73.1% |
| Taxes, remuneration and social security | 45 | €2,866 | €3,095 | +€229 | +8.0% |
| Taxes | 450/3 | €2,866 | €3,095 | +€229 | +8.0% |
| Other amounts payable | 47/48 | €77,066 | €75,066 | -€2,000 | -2.6% |
| Other operating charges | 640/8 | €141 | €593 | +€453 | +322.2% |
| Gross operating margin | 9900 | -€2,246 | -€1,144 | +€1,103 | +49.1% |
| Operating profit (loss) | 9901 | -€2,387 | -€1,737 | +€650 | +27.2% |
| Financial charges | 65/66B | €104 | €334 | +€230 | +219.9% |
| Recurring financial charges | 65 | €104 | €334 | +€230 | +219.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,491 | -€2,071 | +€420 | +16.9% |
| Profit (loss) for the period | 9904 | -€2,491 | -€2,071 | +€420 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,491 | -€2,071 | +€420 | +16.9% |
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 2 October 2026 via checked.be.