Perdice: 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.
Perdice
Largest movements
- Current investments -€212,980
down €212,980 (-68.7%), from €310,000 to €97,020
- Cash -€26,716
down €26,716 (-48.4%), from €55,166 to €28,450
mainly Contributions, distributions and other (-€405,814) and Tax, wage and social debts (-€9,349)
- Receivables within one year -€13,265
down €13,265 (-76.0%), from €17,446 to €4,182
of which Trade receivables: -€17,446
- Reserves -€325,000
down €325,000 (-100%), from €325,000 to €0
- Other debts +€80,827
up €80,827 (+1,140%), from €7,092 to €87,919
- Tax, wage and social debts -€9,349
down €9,349 (-61.4%), from €15,237 to €5,888
- Gross operating margin -€34,368
down €34,368 (-24.4%), from €140,942 to €106,574
- Depreciation -€8,439
down €8,439 (-91.3%), from €9,244 to €804
- Taxes -€3,331
down €3,331 (-10.9%), from €30,613 to €27,282
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 | €385,796 | €129,734 | -€256,062 | -66.4% |
| Fixed assets | 21/28 | €804 | €0 | -€804 | -100% |
| Tangible fixed assets | 22/27 | €804 | €0 | -€804 | -100% |
| Furniture and vehicles | 24 | €804 | €0 | -€804 | -100% |
| Current assets | 29/58 | €384,991 | €129,734 | -€255,258 | -66.3% |
| Amounts receivable within one year | 40/41 | €17,446 | €4,182 | -€13,265 | -76.0% |
| Trade receivables | 40 | €17,446 | €0 | -€17,446 | -100% |
| Other amounts receivable | 41 | €0 | €4,182 | +€4,182 | |
| Current investments | 50/53 | €310,000 | €97,020 | -€212,980 | -68.7% |
| Cash at bank and in hand | 54/58 | €55,166 | €28,450 | -€26,716 | -48.4% |
| Deferred charges and accrued income | 490/1 | €2,379 | €82 | -€2,297 | -96.6% |
| Total equity and liabilities | 10/49 | €385,796 | €129,734 | -€256,062 | -66.4% |
| Equity | 10/15 | €329,448 | €3,500 | -€325,948 | -98.9% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €325,000 | €0 | -€325,000 | -100% |
| Distributable reserves | 133 | €325,000 | €0 | -€325,000 | -100% |
| Profit (loss) carried forward | 14 | €948 | €0 | -€948 | -100% |
| Amounts payable | 17/49 | €56,347 | €126,234 | +€69,886 | +124% |
| Amounts payable after more than one year | 17 | €32,000 | €32,000 | = | 0.0% |
| Financial debts | 170/4 | €32,000 | €32,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,634 | €94,209 | +€70,575 | +299% |
| Trade debts | 44 | €1,305 | €402 | -€903 | -69.2% |
| Suppliers | 440/4 | €1,305 | €402 | -€903 | -69.2% |
| Taxes, remuneration and social security | 45 | €15,237 | €5,888 | -€9,349 | -61.4% |
| Taxes | 450/3 | €15,237 | €5,888 | -€9,349 | -61.4% |
| Other amounts payable | 47/48 | €7,092 | €87,919 | +€80,827 | +1,140% |
| Accrued charges and deferred income | 492/3 | €714 | €24 | -€689 | -96.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,244 | €804 | -€8,439 | -91.3% |
| Other operating charges | 640/8 | €1,249 | €1,153 | -€96 | -7.7% |
| Gross operating margin | 9900 | €140,942 | €106,574 | -€34,368 | -24.4% |
| Operating profit (loss) | 9901 | €130,449 | €104,616 | -€25,833 | -19.8% |
| Financial income | 75/76B | €5,866 | €4,878 | -€988 | -16.8% |
| Recurring financial income | 75 | €5,866 | €4,878 | -€988 | -16.8% |
| Financial charges | 65/66B | €2,636 | €2,346 | -€290 | -11.0% |
| Recurring financial charges | 65 | €2,636 | €2,346 | -€290 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €133,679 | €107,148 | -€26,531 | -19.8% |
| Income taxes | 67/77 | €30,613 | €27,282 | -€3,331 | -10.9% |
| Profit (loss) for the period | 9904 | €103,066 | €79,866 | -€23,200 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €103,066 | €79,866 | -€23,200 | -22.5% |
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 13 October 2026 via checked.be.