PEREKAL: 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.
PEREKAL
Largest movements
- Cash +€58,551
up €58,551 (+43.7%), from €133,852 to €192,403
mainly Other debts (+€237,345) and Net result for the year (+€86,835)
- Current investments +€11,650
up €11,650 (+70.6%), from €16,505 to €28,155
- Tangible fixed assets -€7,891
down €7,891 (-2.4%), from €329,555 to €321,664
of which Land and buildings: -€7,686
- Other debts +€237,345
up €237,345 (+473.1%), from €50,165 to €287,510
- Reserves -€157,319
no longer reported in 2025 (was €157,319)
- Debts after one year -€19,291
down €19,291 (-8.5%), from €227,991 to €208,700
- Trade debts +€6,598
up €6,598 (+345.9%), from €1,908 to €8,506
- Financial income +€1,823
up €1,823 (+509.1%), from €358 to €2,181
- Gross operating margin +€1,733
up €1,733 (+1.4%), from €127,667 to €129,400
- Taxes +€1,450
up €1,450 (+6.7%), from €21,701 to €23,151
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 | €486,764 | €554,391 | +€67,627 | +13.9% |
| Fixed assets | 21/28 | €329,742 | €321,851 | -€7,891 | -2.4% |
| Tangible fixed assets | 22/27 | €329,555 | €321,664 | -€7,891 | -2.4% |
| Land and buildings | 22 | €327,756 | €320,070 | -€7,686 | -2.3% |
| Plant, machinery and equipment | 23 | €1,798 | €1,594 | -€204 | -11.4% |
| Financial fixed assets | 28 | €187 | €187 | = | 0.0% |
| Current assets | 29/58 | €157,023 | €232,540 | +€75,517 | +48.1% |
| Amounts receivable within one year | 40/41 | €5,463 | €10,515 | +€5,052 | +92.5% |
| Trade receivables | 40 | - | €5,986 | +€5,986 | |
| Other amounts receivable | 41 | €5,463 | €4,529 | -€934 | -17.1% |
| Current investments | 50/53 | €16,505 | €28,155 | +€11,650 | +70.6% |
| Cash at bank and in hand | 54/58 | €133,852 | €192,403 | +€58,551 | +43.7% |
| Deferred charges and accrued income | 490/1 | €1,203 | €1,467 | +€264 | +21.9% |
| Total equity and liabilities | 10/49 | €486,764 | €554,391 | +€67,627 | +13.9% |
| Equity | 10/15 | €177,319 | €20,000 | -€157,319 | -88.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €157,319 | - | -€157,319 | |
| Distributable reserves | 133 | €157,319 | - | -€157,319 | |
| Amounts payable | 17/49 | €309,445 | €534,391 | +€224,946 | +72.7% |
| Amounts payable after more than one year | 17 | €227,991 | €208,700 | -€19,291 | -8.5% |
| Financial debts | 170/4 | €227,991 | €208,700 | -€19,291 | -8.5% |
| Amounts payable within one year | 42/48 | €81,454 | €325,691 | +€244,237 | +299.8% |
| Current portion of amounts payable after more than one year | 42 | €19,079 | €19,291 | +€212 | +1.1% |
| Trade debts | 44 | €1,908 | €8,506 | +€6,598 | +345.9% |
| Suppliers | 440/4 | €1,908 | €8,506 | +€6,598 | +345.9% |
| Taxes, remuneration and social security | 45 | €10,302 | €10,385 | +€82 | +0.8% |
| Taxes | 450/3 | €10,302 | €10,385 | +€82 | +0.8% |
| Other amounts payable | 47/48 | €50,165 | €287,510 | +€237,345 | +473.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,891 | €7,891 | = | 0.0% |
| Other operating charges | 640/8 | €9,089 | €9,091 | +€2 | 0.0% |
| Gross operating margin | 9900 | €127,667 | €129,400 | +€1,733 | +1.4% |
| Operating profit (loss) | 9901 | €110,687 | €112,418 | +€1,731 | +1.6% |
| Financial income | 75/76B | €358 | €2,181 | +€1,823 | +509.1% |
| Recurring financial income | 75 | €358 | €2,181 | +€1,823 | +509.1% |
| Financial charges | 65/66B | €5,267 | €4,614 | -€653 | -12.4% |
| Recurring financial charges | 65 | €5,267 | €4,614 | -€653 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €105,778 | €109,985 | +€4,207 | +4.0% |
| Income taxes | 67/77 | €21,701 | €23,151 | +€1,450 | +6.7% |
| Profit (loss) for the period | 9904 | €84,077 | €86,835 | +€2,757 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €84,077 | €86,835 | +€2,757 | +3.3% |
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 12 October 2026 via checked.be.