PERDICAN: 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.
PERDICAN
Largest movements
- Receivables within one year +€16,754
up €16,754 (+81.7%), from €20,498 to €37,251
- Tangible fixed assets -€15,073
down €15,073 (-4.7%), from €320,140 to €305,067
- Profit (loss) carried forward +€34,656
up €34,656 (+130%), from €26,733 to €61,390
- Debts after one year -€29,598
down €29,598 (-19.8%), from €149,481 to €119,883
- Other debts -€19,954
down €19,954 (-35.9%), from €55,604 to €35,650
- Tax, wage and social debts +€11,439
up €11,439 (+29.4%), from €38,954 to €50,393
- Trade debts +€3,957
up €3,957 (+31.8%), from €12,427 to €16,384
- Gross operating margin +€22,843
up €22,843 (+37.6%), from €60,730 to €83,572
- Taxes +€8,129
up €8,129 (+76.2%), from €10,672 to €18,801
- Other operating charges -€940
down €940 (-29.6%), from €3,174 to €2,235
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €341,510 | €343,492 | +€1,981 | +0.6% |
| Fixed assets | 21/28 | €320,177 | €305,104 | -€15,073 | -4.7% |
| Tangible fixed assets | 22/27 | €320,140 | €305,067 | -€15,073 | -4.7% |
| Land and buildings | 22 | €320,140 | €305,067 | -€15,073 | -4.7% |
| Financial fixed assets | 28 | €37 | €37 | = | 0.0% |
| Current assets | 29/58 | €21,333 | €38,387 | +€17,055 | +79.9% |
| Amounts receivable within one year | 40/41 | €20,498 | €37,251 | +€16,754 | +81.7% |
| Trade receivables | 40 | €20,498 | €37,251 | +€16,754 | +81.7% |
| Deferred charges and accrued income | 490/1 | €835 | €1,136 | +€301 | +36.0% |
| Total equity and liabilities | 10/49 | €341,510 | €343,492 | +€1,981 | +0.6% |
| Equity | 10/15 | €47,193 | €81,850 | +€34,656 | +73.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,733 | €61,390 | +€34,656 | +130% |
| Amounts payable | 17/49 | €294,317 | €261,642 | -€32,675 | -11.1% |
| Amounts payable after more than one year | 17 | €149,481 | €119,883 | -€29,598 | -19.8% |
| Financial debts | 170/4 | €149,481 | €119,883 | -€29,598 | -19.8% |
| Amounts payable within one year | 42/48 | €144,836 | €141,759 | -€3,077 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €27,974 | €29,598 | +€1,623 | +5.8% |
| Financial debts | 43 | €9,876 | €9,734 | -€142 | -1.4% |
| Credit institutions | 430/8 | €9,876 | €9,734 | -€142 | -1.4% |
| Trade debts | 44 | €12,427 | €16,384 | +€3,957 | +31.8% |
| Suppliers | 440/4 | €12,427 | €16,384 | +€3,957 | +31.8% |
| Taxes, remuneration and social security | 45 | €38,954 | €50,393 | +€11,439 | +29.4% |
| Taxes | 450/3 | €38,954 | €50,393 | +€11,439 | +29.4% |
| Other amounts payable | 47/48 | €55,604 | €35,650 | -€19,954 | -35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,331 | €15,073 | -€258 | -1.7% |
| Other operating charges | 640/8 | €3,174 | €2,235 | -€940 | -29.6% |
| Gross operating margin | 9900 | €60,730 | €83,572 | +€22,843 | +37.6% |
| Operating profit (loss) | 9901 | €42,224 | €66,264 | +€24,040 | +56.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €12,813 | €12,808 | -€5 | 0.0% |
| Recurring financial charges | 65 | €12,813 | €12,808 | -€5 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €29,411 | €53,457 | +€24,046 | +81.8% |
| Income taxes | 67/77 | €10,672 | €18,801 | +€8,129 | +76.2% |
| Profit (loss) for the period | 9904 | €18,740 | €34,656 | +€15,917 | +84.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,740 | €34,656 | +€15,917 | +84.9% |
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 25 October 2026 via checked.be.