PERCON: 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.
PERCON
Largest movements
- Cash +€24,080
up €24,080 (+56.7%), from €42,473 to €66,553
mainly Depreciation (+€74,514) and Debts after one year (+€45,908)
- Receivables within one year +€16,648
up €16,648 (+13.0%), from €127,705 to €144,353
- Tangible fixed assets -€5,527
down €5,527 (-2.8%), from €198,597 to €193,069
of which Furniture and vehicles: -€13,831
- Debts after one year +€45,908
up €45,908 (+30.7%), from €149,339 to €195,247
- Reserves -€32,369
down €32,369 (-17.6%), from €184,424 to €152,056
- Trade debts +€11,166
up €11,166 (+11.8%), from €94,320 to €105,485
- Tax, wage and social debts +€9,027
up €9,027 (+61.7%), from €14,636 to €23,664
of which Taxes: +€8,325
- Current portion of long-term debt -€8,127
down €8,127 (-26.4%), from €30,741 to €22,614
- Gross operating margin +€55,969
up €55,969 (+500.2%), from €11,188 to €67,158
- Financial charges +€13,282
up €13,282 (+327.0%), from €4,061 to €17,343
of which Non-recurring financial charges: +€10,928
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €501,110 | €526,716 | +€25,606 | +5.1% |
| Fixed assets | 21/28 | €208,517 | €201,789 | -€6,727 | -3.2% |
| Intangible fixed assets | 21 | €1,200 | - | -€1,200 | |
| Tangible fixed assets | 22/27 | €198,597 | €193,069 | -€5,527 | -2.8% |
| Land and buildings | 22 | €1,373 | - | -€1,373 | |
| Plant, machinery and equipment | 23 | €105,117 | €114,794 | +€9,677 | +9.2% |
| Furniture and vehicles | 24 | €92,107 | €78,276 | -€13,831 | -15.0% |
| Financial fixed assets | 28 | €8,720 | €8,720 | = | 0.0% |
| Current assets | 29/58 | €292,594 | €324,927 | +€32,333 | +11.1% |
| Stocks and contracts in progress | 3 | €115,404 | €110,228 | -€5,175 | -4.5% |
| Stocks | 30/36 | €101,995 | €71,293 | -€30,702 | -30.1% |
| Contracts in progress | 37 | €13,409 | €38,935 | +€25,526 | +190.4% |
| Amounts receivable within one year | 40/41 | €127,705 | €144,353 | +€16,648 | +13.0% |
| Trade receivables | 40 | €127,705 | €144,353 | +€16,648 | +13.0% |
| Cash at bank and in hand | 54/58 | €42,473 | €66,553 | +€24,080 | +56.7% |
| Deferred charges and accrued income | 490/1 | €7,012 | €3,792 | -€3,220 | -45.9% |
| Total equity and liabilities | 10/49 | €501,110 | €526,716 | +€25,606 | +5.1% |
| Equity | 10/15 | €203,024 | €170,656 | -€32,369 | -15.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €184,424 | €152,056 | -€32,369 | -17.6% |
| Distributable reserves | 133 | €184,424 | €152,056 | -€32,369 | -17.6% |
| Amounts payable | 17/49 | €298,086 | €356,060 | +€57,974 | +19.4% |
| Amounts payable after more than one year | 17 | €149,339 | €195,247 | +€45,908 | +30.7% |
| Financial debts | 170/4 | €149,339 | €195,247 | +€45,908 | +30.7% |
| Amounts payable within one year | 42/48 | €148,747 | €160,814 | +€12,066 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €30,741 | €22,614 | -€8,127 | -26.4% |
| Trade debts | 44 | €94,320 | €105,485 | +€11,166 | +11.8% |
| Suppliers | 440/4 | €94,320 | €105,485 | +€11,166 | +11.8% |
| Taxes, remuneration and social security | 45 | €14,636 | €23,664 | +€9,027 | +61.7% |
| Taxes | 450/3 | €8,557 | €16,882 | +€8,325 | +97.3% |
| Remuneration and social security | 454/9 | €6,079 | €6,782 | +€703 | +11.6% |
| Other amounts payable | 47/48 | €9,050 | €9,050 | = | 0.0% |
| Non-recurring operating income | 76A | €9,502 | €2,578 | -€6,924 | -72.9% |
| Remuneration, social security and pensions | 62 | €1,635 | €1,412 | -€223 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,973 | €74,514 | +€540 | +0.7% |
| Other operating charges | 640/8 | €6,147 | €5,674 | -€473 | -7.7% |
| Gross operating margin | 9900 | €11,188 | €67,158 | +€55,969 | +500.2% |
| Operating profit (loss) | 9901 | -€70,568 | -€14,442 | +€56,126 | +79.5% |
| Financial income | 75/76B | €77 | €296 | +€219 | +284.2% |
| Recurring financial income | 75 | €44 | €296 | +€252 | +574.2% |
| Non-recurring financial income | 76B | €33 | - | -€33 | |
| Financial charges | 65/66B | €4,061 | €17,343 | +€13,282 | +327.0% |
| Recurring financial charges | 65 | €4,061 | €6,416 | +€2,354 | +58.0% |
| Non-recurring financial charges | 66B | - | €10,928 | +€10,928 | |
| Profit (loss) for the period before taxes | 9903 | -€74,552 | -€31,489 | +€43,063 | +57.8% |
| Income taxes | 67/77 | €1,114 | €880 | -€234 | -21.0% |
| Profit (loss) for the period | 9904 | -€75,666 | -€32,369 | +€43,297 | +57.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€75,666 | -€32,369 | +€43,297 | +57.2% |
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 28 September 2026 via checked.be.