PERCEMOTTE CONSTRUCT: 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.
PERCEMOTTE CONSTRUCT
Largest movements
- Current investments -€59,319
no longer reported in 2025 (was €59,319)
- Cash +€49,063
up €49,063 (+71.2%), from €68,910 to €117,973
mainly Current investments (+€59,319) and Net result for the year (+€27,837)
- Stocks and contracts -€12,671
no longer reported in 2025 (was €12,671)
- Tangible fixed assets -€7,235
down €7,235 (-59.5%), from €12,153 to €4,918
of which Leasing and similar rights: -€4,791
- Other debts -€13,870
down €13,870 (-30.2%), from €46,001 to €32,131
- Debts after one year -€9,885
no longer reported in 2025 (was €9,885)
- Tax, wage and social debts -€7,010
down €7,010 (-58.5%), from €11,979 to €4,969
of which Taxes: -€7,060
- Accrued charges and deferred income +€5,004
new in 2025: €5,004
- Trade debts -€4,554
down €4,554 (-78.0%), from €5,839 to €1,285
- Depreciation -€5,975
down €5,975 (-45.2%), from €13,210 to €7,235
- Gross operating margin +€3,903
up €3,903 (+4.2%), from €92,750 to €96,654
- Taxes +€3,786
up €3,786 (+52.6%), from €7,196 to €10,982
- Staff costs +€3,273
up €3,273 (+6.7%), from €48,542 to €51,815
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.
Derived cash bridge
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 | €186,312 | €156,655 | -€29,657 | -15.9% |
| Fixed assets | 21/28 | €12,303 | €5,068 | -€7,235 | -58.8% |
| Tangible fixed assets | 22/27 | €12,153 | €4,918 | -€7,235 | -59.5% |
| Land and buildings | 22 | €4,030 | €4,030 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,528 | €888 | -€1,640 | -64.9% |
| Furniture and vehicles | 24 | €804 | - | -€804 | |
| Leasing and similar rights | 25 | €4,791 | - | -€4,791 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €174,009 | €151,587 | -€22,422 | -12.9% |
| Stocks and contracts in progress | 3 | €12,671 | - | -€12,671 | |
| Stocks | 30/36 | €12,671 | - | -€12,671 | |
| Amounts receivable within one year | 40/41 | €27,209 | €27,470 | +€261 | +1.0% |
| Trade receivables | 40 | €16,099 | €16,099 | = | 0.0% |
| Other amounts receivable | 41 | €11,110 | €11,371 | +€261 | +2.4% |
| Current investments | 50/53 | €59,319 | - | -€59,319 | |
| Cash at bank and in hand | 54/58 | €68,910 | €117,973 | +€49,063 | +71.2% |
| Deferred charges and accrued income | 490/1 | €5,901 | €6,144 | +€243 | +4.1% |
| Total equity and liabilities | 10/49 | €186,312 | €156,655 | -€29,657 | -15.9% |
| Equity | 10/15 | €112,608 | €113,266 | +€658 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €94,008 | €94,666 | +€658 | +0.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,400 | €13,400 | = | 0.0% |
| Distributable reserves | 133 | €78,748 | €79,406 | +€658 | +0.8% |
| Amounts payable | 17/49 | €73,704 | €43,389 | -€30,315 | -41.1% |
| Amounts payable after more than one year | 17 | €9,885 | - | -€9,885 | |
| Financial debts | 170/4 | €9,885 | - | -€9,885 | |
| Amounts payable within one year | 42/48 | €63,819 | €38,384 | -€25,434 | -39.9% |
| Trade debts | 44 | €5,839 | €1,285 | -€4,554 | -78.0% |
| Suppliers | 440/4 | €5,839 | €1,285 | -€4,554 | -78.0% |
| Taxes, remuneration and social security | 45 | €11,979 | €4,969 | -€7,010 | -58.5% |
| Taxes | 450/3 | €11,979 | €4,919 | -€7,060 | -58.9% |
| Remuneration and social security | 454/9 | - | €50 | +€50 | |
| Other amounts payable | 47/48 | €46,001 | €32,131 | -€13,870 | -30.2% |
| Accrued charges and deferred income | 492/3 | - | €5,004 | +€5,004 | |
| Remuneration, social security and pensions | 62 | €48,542 | €51,815 | +€3,273 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,210 | €7,235 | -€5,975 | -45.2% |
| Other operating charges | 640/8 | €1,104 | €1,268 | +€164 | +14.8% |
| Gross operating margin | 9900 | €92,750 | €96,654 | +€3,903 | +4.2% |
| Operating profit (loss) | 9901 | €29,895 | €36,336 | +€6,441 | +21.5% |
| Financial income | 75/76B | €4,315 | €3,882 | -€433 | -10.0% |
| Recurring financial income | 75 | €4,315 | €3,882 | -€433 | -10.0% |
| Financial charges | 65/66B | €683 | €1,399 | +€716 | +105% |
| Recurring financial charges | 65 | €683 | €1,399 | +€716 | +105% |
| Profit (loss) for the period before taxes | 9903 | €33,526 | €38,819 | +€5,293 | +15.8% |
| Income taxes | 67/77 | €7,196 | €10,982 | +€3,786 | +52.6% |
| Profit (loss) for the period | 9904 | €26,330 | €27,837 | +€1,507 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,330 | €27,837 | +€1,507 | +5.7% |
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 30 October 2026 via checked.be.