PERCU: 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.
PERCU
Largest movements
- Cash +€35,454
up €35,454 (+84.1%), from €42,161 to €77,615
mainly Receivables within one year (+€35,192) and Net result for the year (+€18,569)
- Receivables within one year -€35,192
down €35,192 (-51.9%), from €67,772 to €32,580
of which Trade receivables: -€33,305
- Tangible fixed assets -€7,837
down €7,837 (-3.6%), from €216,114 to €208,276
of which Furniture and vehicles: -€7,400
- Stocks and contracts +€6,127
up €6,127 (+172.3%), from €3,556 to €9,684
- Reserves +€18,569
up €18,569 (+25.3%), from €73,331 to €91,901
- Trade debts -€12,906
down €12,906 (-78.3%), from €16,493 to €3,587
- Debts after one year -€7,076
down €7,076 (-4.6%), from €153,869 to €146,793
- Gross operating margin +€11,947
up €11,947 (+27.2%), from €43,886 to €55,833
- Taxes +€3,147
up €3,147 (+35.6%), from €8,853 to €12,000
- Depreciation -€904
down €904 (-6.3%), from €14,351 to €13,448
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 | €333,793 | €331,846 | -€1,946 | -0.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €216,114 | €208,276 | -€7,837 | -3.6% |
| Tangible fixed assets | 22/27 | €216,114 | €208,276 | -€7,837 | -3.6% |
| Land and buildings | 22 | €195,000 | €195,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,068 | €630 | -€438 | -41.0% |
| Furniture and vehicles | 24 | €20,046 | €12,646 | -€7,400 | -36.9% |
| Current assets | 29/58 | €117,679 | €123,570 | +€5,891 | +5.0% |
| Stocks and contracts in progress | 3 | €3,556 | €9,684 | +€6,127 | +172.3% |
| Stocks | 30/36 | €3,556 | €9,684 | +€6,127 | +172.3% |
| Amounts receivable within one year | 40/41 | €67,772 | €32,580 | -€35,192 | -51.9% |
| Trade receivables | 40 | €65,886 | €32,580 | -€33,305 | -50.6% |
| Other amounts receivable | 41 | €1,886 | - | -€1,886 | |
| Cash at bank and in hand | 54/58 | €42,161 | €77,615 | +€35,454 | +84.1% |
| Deferred charges and accrued income | 490/1 | €4,190 | €3,691 | -€499 | -11.9% |
| Total equity and liabilities | 10/49 | €333,793 | €331,846 | -€1,946 | -0.6% |
| Equity | 10/15 | €78,331 | €96,901 | +€18,569 | +23.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €73,331 | €91,901 | +€18,569 | +25.3% |
| Distributable reserves | 133 | €73,331 | €91,901 | +€18,569 | +25.3% |
| Amounts payable | 17/49 | €255,461 | €234,946 | -€20,516 | -8.0% |
| Amounts payable after more than one year | 17 | €153,869 | €146,793 | -€7,076 | -4.6% |
| Financial debts | 170/4 | €153,869 | €146,793 | -€7,076 | -4.6% |
| Amounts payable within one year | 42/48 | €101,592 | €88,153 | -€13,440 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €6,845 | €7,076 | +€231 | +3.4% |
| Trade debts | 44 | €16,493 | €3,587 | -€12,906 | -78.3% |
| Suppliers | 440/4 | €16,493 | €3,587 | -€12,906 | -78.3% |
| Taxes, remuneration and social security | 45 | €14,798 | €12,885 | -€1,914 | -12.9% |
| Taxes | 450/3 | €6,487 | €4,526 | -€1,961 | -30.2% |
| Remuneration and social security | 454/9 | €8,311 | €8,359 | +€48 | +0.6% |
| Other amounts payable | 47/48 | €63,456 | €64,605 | +€1,149 | +1.8% |
| Non-recurring operating income | 76A | - | €621 | +€621 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,351 | €13,448 | -€904 | -6.3% |
| Other operating charges | 640/8 | €2,177 | €1,840 | -€337 | -15.5% |
| Gross operating margin | 9900 | €43,886 | €55,833 | +€11,947 | +27.2% |
| Operating profit (loss) | 9901 | €27,357 | €40,545 | +€13,188 | +48.2% |
| Financial income | 75/76B | €0 | €60 | +€60 | +24904.2% |
| Recurring financial income | 75 | €0 | €60 | +€60 | +24904.2% |
| Financial charges | 65/66B | €10,511 | €10,035 | -€476 | -4.5% |
| Recurring financial charges | 65 | €10,511 | €10,035 | -€476 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €16,845 | €30,569 | +€13,724 | +81.5% |
| Income taxes | 67/77 | €8,853 | €12,000 | +€3,147 | +35.6% |
| Profit (loss) for the period | 9904 | €7,993 | €18,569 | +€10,577 | +132.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,993 | €18,569 | +€10,577 | +132.3% |
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 7 October 2026 via checked.be.