PERELE: 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.
PERELE
Largest movements
- Current investments +€5.5m
new in 2025: €5.5m
- Receivables within one year -€1.1m
down €1.1m (-34.8%), from €3.2m to €2.1m
of which Other amounts receivable: -€1.1m
- Cash +€216,226
up €216,226 (+2,176%), from €9,936 to €226,162
mainly Net result for the year (+€7.6m) and Receivables within one year (+€1.1m)
- Profit (loss) carried forward +€7.6m
up €7.6m, from -€939,298 to €6.7m
- Provisions -€3.1m
no longer reported in 2025 (was €3.1m)
- Gross operating margin +€5.4m
up €5.4m (+279%), from €1.9m to €7.3m
- Provisions -€3.1m
down €3.1m, from €3.0m to -€117,707
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 | €3,365,593 | €7,835,775 | +€4.5m | +133% |
| Fixed assets | 21/28 | €133,720 | €53,932 | -€79,788 | -59.7% |
| Tangible fixed assets | 22/27 | €15,651 | €13,765 | -€1,887 | -12.1% |
| Land and buildings | 22 | €15,651 | €13,765 | -€1,887 | -12.1% |
| Financial fixed assets | 28 | €118,068 | €40,167 | -€77,901 | -66.0% |
| Current assets | 29/58 | €3,231,873 | €7,781,843 | +€4.5m | +141% |
| Amounts receivable within one year | 40/41 | €3,219,039 | €2,099,644 | -€1.1m | -34.8% |
| Trade receivables | 40 | €10,000 | - | -€10,000 | |
| Other amounts receivable | 41 | €3,209,039 | €2,099,644 | -€1.1m | -34.6% |
| Current investments | 50/53 | - | €5,453,621 | +€5.5m | |
| Cash at bank and in hand | 54/58 | €9,936 | €226,162 | +€216,226 | +2,176% |
| Deferred charges and accrued income | 490/1 | €2,898 | €2,416 | -€482 | -16.6% |
| Total equity and liabilities | 10/49 | €3,365,593 | €7,835,775 | +€4.5m | +133% |
| Equity | 10/15 | €223,102 | €7,830,626 | +€7.6m | +3,410% |
| Contributions | 10/11 | €1,162,400 | €1,162,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€939,298 | €6,668,226 | +€7.6m | |
| Provisions and deferred taxes | 16 | €3,083,657 | - | -€3.1m | |
| Provisions for liabilities and charges | 160/5 | €3,083,657 | - | -€3.1m | |
| Pensions and similar obligations | 160 | €117,707 | - | -€117,707 | |
| Other liabilities and charges | 164/5 | €2,965,950 | - | -€3.0m | |
| Amounts payable | 17/49 | €58,833 | €5,149 | -€53,684 | -91.2% |
| Amounts payable within one year | 42/48 | €35,884 | €2,282 | -€33,602 | -93.6% |
| Current portion of amounts payable after more than one year | 42 | €34,029 | - | -€34,029 | |
| Trade debts | 44 | €1,855 | €2,282 | +€427 | +23.0% |
| Suppliers | 440/4 | €1,855 | €2,282 | +€427 | +23.0% |
| Accrued charges and deferred income | 492/3 | €22,949 | €2,867 | -€20,083 | -87.5% |
| Non-recurring operating income | 76A | €2,000,000 | €7,145,501 | +€5.1m | +257% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,912 | €1,887 | -€25 | -1.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2,965,950 | -€117,707 | -€3.1m | |
| Other operating charges | 640/8 | €3,219 | €3,341 | +€122 | +3.8% |
| Gross operating margin | 9900 | €1,929,708 | €7,315,136 | +€5.4m | +279% |
| Operating profit (loss) | 9901 | -€1,041,373 | €7,427,615 | +€8.5m | |
| Financial income | 75/76B | €219,706 | €196,107 | -€23,599 | -10.7% |
| Recurring financial income | 75 | €219,706 | €196,107 | -€23,599 | -10.7% |
| Financial charges | 65/66B | €4,855 | €14,595 | +€9,740 | +201% |
| Recurring financial charges | 65 | €4,855 | €14,595 | +€9,740 | +201% |
| Profit (loss) for the period before taxes | 9903 | -€826,523 | €7,609,128 | +€8.4m | |
| Income taxes | 67/77 | -€2,510 | €1,604 | +€4,115 | |
| Profit (loss) for the period | 9904 | -€824,012 | €7,607,524 | +€8.4m | |
| Profit (loss) for the period to be appropriated | 9905 | -€824,012 | €7,607,524 | +€8.4m |
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.