PERE & FILS 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.
PERE & FILS CONSTRUCT
Largest movements
- Receivables within one year -€27,853
down €27,853 (-28.7%), from €97,052 to €69,199
of which Trade receivables: -€75,552
- Cash -€15,467
down €15,467 (-100.0%), from €15,473 to €6
mainly Trade debts (-€42,655) and Debts after one year (-€12,167)
- Tangible fixed assets -€9,952
down €9,952 (-24.6%), from €40,408 to €30,455
- Trade debts -€42,655
down €42,655 (-97.6%), from €43,713 to €1,058
- Debts after one year -€12,167
down €12,167 (-42.5%), from €28,615 to €16,448
- Tax, wage and social debts +€2,417
new in 2025: €2,417
- Profit (loss) carried forward -€2,052
down €2,052 (-4.0%), from €50,796 to €48,744
- Gross operating margin -€22,326
down €22,326 (-52.8%), from €42,267 to €19,941
- Depreciation +€2,711
up €2,711 (+37.4%), from €7,242 to €9,952
- Other operating charges -€1,475
down €1,475 (-30.3%), from €4,866 to €3,391
- Taxes -€1,309
down €1,309 (-35.1%), from €3,726 to €2,417
- Financial charges +€986
up €986 (+18.8%), from €5,246 to €6,233
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 | €153,323 | €100,050 | -€53,273 | -34.7% |
| Fixed assets | 21/28 | €40,798 | €30,845 | -€9,952 | -24.4% |
| Tangible fixed assets | 22/27 | €40,408 | €30,455 | -€9,952 | -24.6% |
| Furniture and vehicles | 24 | €40,408 | €30,455 | -€9,952 | -24.6% |
| Financial fixed assets | 28 | €390 | €390 | = | 0.0% |
| Current assets | 29/58 | €112,525 | €69,205 | -€43,320 | -38.5% |
| Amounts receivable within one year | 40/41 | €97,052 | €69,199 | -€27,853 | -28.7% |
| Trade receivables | 40 | €91,451 | €15,899 | -€75,552 | -82.6% |
| Other amounts receivable | 41 | €5,601 | €53,300 | +€47,699 | +852% |
| Cash at bank and in hand | 54/58 | €15,473 | €6 | -€15,467 | -100.0% |
| Total equity and liabilities | 10/49 | €153,323 | €100,050 | -€53,273 | -34.7% |
| Equity | 10/15 | €63,856 | €61,804 | -€2,052 | -3.2% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,796 | €48,744 | -€2,052 | -4.0% |
| Amounts payable | 17/49 | €89,466 | €38,246 | -€51,221 | -57.3% |
| Amounts payable after more than one year | 17 | €28,615 | €16,448 | -€12,167 | -42.5% |
| Financial debts | 170/4 | €28,615 | €16,448 | -€12,167 | -42.5% |
| Amounts payable within one year | 42/48 | €60,851 | €21,798 | -€39,053 | -64.2% |
| Current portion of amounts payable after more than one year | 42 | €11,641 | €12,167 | +€526 | +4.5% |
| Financial debts | 43 | €5,190 | €6,129 | +€939 | +18.1% |
| Credit institutions | 430/8 | €5,190 | €6,129 | +€939 | +18.1% |
| Trade debts | 44 | €43,713 | €1,058 | -€42,655 | -97.6% |
| Suppliers | 440/4 | €43,713 | €1,058 | -€42,655 | -97.6% |
| Taxes, remuneration and social security | 45 | - | €2,417 | +€2,417 | |
| Taxes | 450/3 | - | €2,417 | +€2,417 | |
| Other amounts payable | 47/48 | €307 | €27 | -€280 | -91.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,242 | €9,952 | +€2,711 | +37.4% |
| Other operating charges | 640/8 | €4,866 | €3,391 | -€1,475 | -30.3% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €42,267 | €19,941 | -€22,326 | -52.8% |
| Operating profit (loss) | 9901 | €30,160 | €6,597 | -€23,562 | -78.1% |
| Financial charges | 65/66B | €5,246 | €6,233 | +€986 | +18.8% |
| Recurring financial charges | 65 | €5,246 | €6,233 | +€986 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €24,913 | €365 | -€24,548 | -98.5% |
| Income taxes | 67/77 | €3,726 | €2,417 | -€1,309 | -35.1% |
| Profit (loss) for the period | 9904 | €21,188 | -€2,052 | -€23,240 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,188 | -€2,052 | -€23,240 |
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 17 October 2026 via checked.be.