PEREM: what changed
What changed
PEREM
NACE 73.300, Public relations and communication consultancy
filed annual accounts (NBB)
Net result for the year
€19,480
2024 · €7,125+€12,355
Equity
€429,541
2024 · €410,061+€19,480
Cash
€158,566
2024 · €161,960-€3,394
Balance sheet total
€2.6m
2024 · €2.4m+€258,485
Largest movements
Assets
- Current investments +€229,085
up €229,085 (+52.0%), from €440,741 to €669,827
- Receivables within one year +€100,568
up €100,568 (+59.9%), from €167,762 to €268,330
of which Other amounts receivable: +€100,339
- Tangible fixed assets -€63,775
down €63,775 (-4.1%), from €1.6m to €1.5m
of which Land and buildings: -€46,619
Equity and liabilities
- Debts after one year +€193,459
up €193,459 (+10.4%), from €1.9m to €2.1m
of which Financial debts: +€200,459
- Accrued charges and deferred income +€57,675
up €57,675 (+608%), from €9,492 to €67,167
Income statement
- Gross operating margin +€17,670
up €17,670 (+9.1%), from €193,360 to €211,030
- Financial charges +€12,097
up €12,097 (+14.6%), from €82,980 to €95,077
- Taxes -€4,388
down €4,388 (-10.6%), from €41,266 to €36,878
- Financial income +€3,292
up €3,292 (+49.3%), from €6,675 to €9,968
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€7,125
Gross operating margin
+€17,670
Depreciation
-€317
Other operating charges
-€580
Financial income
+€3,292
Financial charges
-€12,097
Taxes
+€4,388
Result 2025
€19,480
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€27,101
Investment
-€232,025
Financing
+€201,530
Cash 2024
€161,960
From operations (derived)
+€27,101
Net result for the year
+€19,480
Depreciation
+€66,715
Receivables within one year
-€100,568
Deferred charges and accrued income
+€4,000
Trade debts
-€5,056
Tax, wage and social debts
-€12
Other debts
-€15,133
Accrued charges and deferred income
+€57,675
Investment (derived)
-€232,025
Investment in fixed assets (net)
-€2,940
Current investments
-€229,085
Financing
+€201,530
Debts after one year
+€193,459
Current portion of long-term debt
+€1,340
Short-term financial debts
+€6,731
Cash 2025
€158,566
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,351,054 | €2,609,539 | +€258,485 | +11.0% |
| Fixed assets | 21/28 | €1,554,091 | €1,490,317 | -€63,775 | -4.1% |
| Tangible fixed assets | 22/27 | €1,554,091 | €1,490,317 | -€63,775 | -4.1% |
| Land and buildings | 22 | €1,411,647 | €1,365,028 | -€46,619 | -3.3% |
| Plant, machinery and equipment | 23 | €2,677 | €2,960 | +€282 | +10.5% |
| Furniture and vehicles | 24 | €139,767 | €122,329 | -€17,438 | -12.5% |
| Current assets | 29/58 | €796,963 | €1,119,223 | +€322,260 | +40.4% |
| Amounts receivable within one year | 40/41 | €167,762 | €268,330 | +€100,568 | +59.9% |
| Trade receivables | 40 | €2,938 | €3,167 | +€229 | +7.8% |
| Other amounts receivable | 41 | €164,823 | €265,163 | +€100,339 | +60.9% |
| Current investments | 50/53 | €440,741 | €669,827 | +€229,085 | +52.0% |
| Cash at bank and in hand | 54/58 | €161,960 | €158,566 | -€3,394 | -2.1% |
| Deferred charges and accrued income | 490/1 | €26,500 | €22,500 | -€4,000 | -15.1% |
| Total equity and liabilities | 10/49 | €2,351,054 | €2,609,539 | +€258,485 | +11.0% |
| Equity | 10/15 | €410,061 | €429,541 | +€19,480 | +4.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €397,661 | €417,141 | +€19,480 | +4.9% |
| Tax-exempt reserves | 132 | €5,500 | €5,500 | = | 0.0% |
| Distributable reserves | 133 | €392,161 | €411,641 | +€19,480 | +5.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,940,993 | €2,179,998 | +€239,005 | +12.3% |
| Amounts payable after more than one year | 17 | €1,857,371 | €2,050,831 | +€193,459 | +10.4% |
| Financial debts | 170/4 | €1,823,371 | €2,023,831 | +€200,459 | +11.0% |
| Other amounts payable | 178/9 | €34,000 | €27,000 | -€7,000 | -20.6% |
| Amounts payable within one year | 42/48 | €74,130 | €62,000 | -€12,130 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €31,752 | €33,092 | +€1,340 | +4.2% |
| Financial debts | 43 | €0 | €6,731 | +€6,731 | |
| Credit institutions | 430/8 | €0 | €6,731 | +€6,731 | |
| Trade debts | 44 | €9,774 | €4,718 | -€5,056 | -51.7% |
| Suppliers | 440/4 | €9,774 | €4,718 | -€5,056 | -51.7% |
| Taxes, remuneration and social security | 45 | €17,471 | €17,460 | -€12 | -0.1% |
| Taxes | 450/3 | €17,471 | €17,460 | -€12 | -0.1% |
| Other amounts payable | 47/48 | €15,133 | €0 | -€15,133 | -100% |
| Accrued charges and deferred income | 492/3 | €9,492 | €67,167 | +€57,675 | +608% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,397 | €66,715 | +€317 | +0.5% |
| Other operating charges | 640/8 | €2,267 | €2,847 | +€580 | +25.6% |
| Gross operating margin | 9900 | €193,360 | €211,030 | +€17,670 | +9.1% |
| Operating profit (loss) | 9901 | €124,696 | €141,468 | +€16,772 | +13.5% |
| Financial income | 75/76B | €6,675 | €9,968 | +€3,292 | +49.3% |
| Recurring financial income | 75 | €6,675 | €9,968 | +€3,292 | +49.3% |
| Financial charges | 65/66B | €82,980 | €95,077 | +€12,097 | +14.6% |
| Recurring financial charges | 65 | €82,980 | €95,077 | +€12,097 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €48,391 | €56,358 | +€7,967 | +16.5% |
| Income taxes | 67/77 | €41,266 | €36,878 | -€4,388 | -10.6% |
| Profit (loss) for the period | 9904 | €7,125 | €19,480 | +€12,355 | +173% |
| Profit (loss) for the period to be appropriated | 9905 | €7,125 | €19,480 | +€12,355 | +173% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.