PEREMANS: what changed
Two fiscal 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.
What changed
PEREMANS
NACE 41.001, General construction of residential buildings
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€539,640
2024 · €840,668-€301,028
Equity
€3.3m
2024 · €2.7m+€540,615
Cash
€2.7m
2024 · €2.1m+€553,410
Balance sheet total
€9.4m
2024 · €10.9m-€1.6m
Largest movements
Assets
- Stocks and contracts -€1.6m
down €1.6m (-78.4%), from €2.0m to €441,030
of which Contracts in progress: -€1.6m
- Cash +€553,410
up €553,410 (+26.1%), from €2.1m to €2.7m
mainly Stocks and contracts (+€1.6m) and Net result for the year (+€539,640)
- Receivables within one year -€237,522
down €237,522 (-6.1%), from €3.9m to €3.6m
of which Trade receivables: -€1.4m
- Financial fixed assets -€231,540
down €231,540 (-87.6%), from €264,430 to €32,890
Equity and liabilities
- Trade debts -€1.4m
down €1.4m (-29.7%), from €4.7m to €3.3m
- Reserves +€550,369
up €550,369 (+36.0%), from €1.5m to €2.1m
of which Distributable reserves: +€561,466
- Current portion of long-term debt -€364,266
down €364,266 (-89.6%), from €406,595 to €42,329
- Tax, wage and social debts -€265,553
down €265,553 (-51.4%), from €516,502 to €250,949
of which Taxes: -€259,441
- Other debts +€115,941
up €115,941 (+19.7%), from €587,334 to €703,276
Income statement
- Turnover +€3.2m
up €3.2m (+14.4%), from €22.3m to €25.5m
- Goods and materials +€2.6m
up €2.6m (+16.5%), from €15.9m to €18.5m
of which Purchases: +€2.6m
- Services and other goods -€1.2m
down €1.2m (-38.1%), from €3.2m to €2.0m
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.
Result 2024
€840,668
Turnover
+€3.2m
Other operating income
-€82,840
Goods and materials
-€2.6m
Services and other goods
+€1.2m
Staff costs
+€74,360
Depreciation
-€53,750
Other operating charges
-€17,869
Other operating items
-€2.3m
Financial income
+€3,022
Financial charges
+€36,836
Taxes
+€194,589
Deferred taxes and other
-€147
Result 2025
€539,640
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.
From operations
+€923,787
Investment
+€35,243
Financing
-€405,620
Cash 2024
€2.1m
From operations (derived)
+€923,787
Net result for the year
+€539,640
Depreciation
+€243,368
Stocks and contracts
+€1.6m
Receivables within one year
+€237,522
Deferred charges and accrued income
-€5,022
Provisions
-€3,699
Trade debts
-€1.4m
Tax, wage and social debts
-€265,553
Advances received
-€111,675
Other debts
+€115,941
Accrued charges and deferred income
-€18,250
Investment (derived)
+€35,243
Investment in fixed assets (net)
+€35,243
Financing
-€405,620
Debts after one year
-€42,329
Current portion of long-term debt
-€364,266
Contributions, distributions and other
+€975
Cash 2025
€2.7m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,918,325 | €9,360,567 | -€1.6m | -14.3% |
| Fixed assets | 21/28 | €2,812,276 | €2,533,665 | -€278,611 | -9.9% |
| Tangible fixed assets | 22/27 | €2,547,846 | €2,500,775 | -€47,071 | -1.8% |
| Land and buildings | 22 | €1,960,237 | €1,911,730 | -€48,507 | -2.5% |
| Plant, machinery and equipment | 23 | €18,298 | €19,697 | +€1,399 | +7.6% |
| Furniture and vehicles | 24 | €569,310 | €569,347 | +€37 | 0.0% |
| Financial fixed assets | 28 | €264,430 | €32,890 | -€231,540 | -87.6% |
| Other financial fixed assets | 284/8 | €264,430 | €32,890 | -€231,540 | -87.6% |
| Shares | 284 | €24,050 | €3,000 | -€21,050 | -87.5% |
| Amounts receivable and cash guarantees | 285/8 | €240,380 | €29,890 | -€210,490 | -87.6% |
| Current assets | 29/58 | €8,106,049 | €6,826,902 | -€1.3m | -15.8% |
| Amounts receivable after more than one year | 29 | €7,980 | €7,980 | = | 0.0% |
| Other amounts receivable | 291 | €7,980 | €7,980 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,041,088 | €441,030 | -€1.6m | -78.4% |
| Stocks | 30/36 | €135,353 | €95,102 | -€40,251 | -29.7% |
| Raw materials and consumables | 30/31 | €135,353 | €95,102 | -€40,251 | -29.7% |
| Contracts in progress | 37 | €1,905,735 | €345,928 | -€1.6m | -81.8% |
| Amounts receivable within one year | 40/41 | €3,873,029 | €3,635,507 | -€237,522 | -6.1% |
| Trade receivables | 40 | €2,699,981 | €1,270,648 | -€1.4m | -52.9% |
| Other amounts receivable | 41 | €1,173,048 | €2,364,858 | +€1.2m | +101.6% |
| Cash at bank and in hand | 54/58 | €2,123,532 | €2,676,942 | +€553,410 | +26.1% |
| Deferred charges and accrued income | 490/1 | €60,421 | €65,444 | +€5,022 | +8.3% |
| Total equity and liabilities | 10/49 | €10,918,325 | €9,360,567 | -€1.6m | -14.3% |
| Equity | 10/15 | €2,716,274 | €3,256,889 | +€540,615 | +19.9% |
| Contributions | 10/11 | €750,000 | €750,000 | = | 0.0% |
| Capital | 10 | €750,000 | €750,000 | = | 0.0% |
| Issued capital | 100 | €750,000 | €750,000 | = | 0.0% |
| Revaluation surpluses | 12 | €439,082 | €429,329 | -€9,754 | -2.2% |
| Reserves | 13 | €1,527,191 | €2,077,560 | +€550,369 | +36.0% |
| Non-distributable reserves | 130/1 | €818,681 | €818,681 | = | 0.0% |
| Legal reserve | 130 | €75,000 | €75,000 | = | 0.0% |
| Other | 1319 | €743,681 | €743,681 | = | 0.0% |
| Tax-exempt reserves | 132 | €401,963 | €390,865 | -€11,098 | -2.8% |
| Distributable reserves | 133 | €306,548 | €868,014 | +€561,466 | +183.2% |
| Provisions and deferred taxes | 16 | €296,220 | €292,521 | -€3,699 | -1.2% |
| Provisions for liabilities and charges | 160/5 | €201,623 | €201,623 | = | 0.0% |
| Other liabilities and charges | 164/5 | €201,623 | €201,623 | = | 0.0% |
| Deferred taxes | 168 | €94,597 | €90,898 | -€3,699 | -3.9% |
| Amounts payable | 17/49 | €7,905,831 | €5,811,158 | -€2.1m | -26.5% |
| Amounts payable after more than one year | 17 | €678,755 | €636,427 | -€42,329 | -6.2% |
| Financial debts | 170/4 | €678,755 | €636,427 | -€42,329 | -6.2% |
| Credit institutions | 173 | €678,755 | €636,427 | -€42,329 | -6.2% |
| Amounts payable within one year | 42/48 | €7,208,826 | €5,174,731 | -€2.0m | -28.2% |
| Current portion of amounts payable after more than one year | 42 | €406,595 | €42,329 | -€364,266 | -89.6% |
| Trade debts | 44 | €4,740,774 | €3,332,232 | -€1.4m | -29.7% |
| Suppliers | 440/4 | €4,740,774 | €3,332,232 | -€1.4m | -29.7% |
| Advances received on contracts in progress | 46 | €957,620 | €845,945 | -€111,675 | -11.7% |
| Taxes, remuneration and social security | 45 | €516,502 | €250,949 | -€265,553 | -51.4% |
| Taxes | 450/3 | €315,403 | €55,962 | -€259,441 | -82.3% |
| Remuneration and social security | 454/9 | €201,100 | €194,987 | -€6,113 | -3.0% |
| Other amounts payable | 47/48 | €587,334 | €703,276 | +€115,941 | +19.7% |
| Accrued charges and deferred income | 492/3 | €18,250 | - | -€18,250 | |
| Operating income | 70/76A | €23,186,530 | €24,037,180 | +€850,650 | +3.7% |
| Turnover | 70 | €22,271,109 | €25,467,552 | +€3.2m | +14.4% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €703,148 | -€1,559,807 | -€2.3m | |
| Other operating income | 74 | €212,273 | €129,434 | -€82,840 | -39.0% |
| Operating charges | 60/66A | €21,904,356 | €23,290,333 | +€1.4m | +6.3% |
| Goods for resale, raw materials and consumables | 60 | €15,885,871 | €18,512,729 | +€2.6m | +16.5% |
| Purchases | 600/8 | €15,892,394 | €18,472,478 | +€2.6m | +16.2% |
| Change in stocks: decrease (increase) | 609 | -€6,523 | €40,251 | +€46,774 | |
| Services and other goods | 61 | €3,248,108 | €2,009,968 | -€1.2m | -38.1% |
| Remuneration, social security and pensions | 62 | €2,534,609 | €2,460,249 | -€74,360 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189,617 | €243,368 | +€53,750 | +28.3% |
| Other operating charges | 640/8 | €46,151 | €64,020 | +€17,869 | +38.7% |
| Operating profit (loss) | 9901 | €1,282,174 | €746,846 | -€535,328 | -41.8% |
| Financial income | 75/76B | €26,746 | €29,768 | +€3,022 | +11.3% |
| Recurring financial income | 75 | €26,746 | €29,768 | +€3,022 | +11.3% |
| Income from financial fixed assets | 750 | €5,289 | €6,491 | +€1,202 | +22.7% |
| Income from current assets | 751 | - | €3,048 | +€3,048 | |
| Other financial income | 752/9 | €21,458 | €20,230 | -€1,228 | -5.7% |
| Financial charges | 65/66B | €66,737 | €29,901 | -€36,836 | -55.2% |
| Recurring financial charges | 65 | €66,737 | €29,901 | -€36,836 | -55.2% |
| Debt charges | 650 | €11,139 | €10,520 | -€619 | -5.6% |
| Other financial charges | 652/9 | €55,598 | €19,381 | -€36,217 | -65.1% |
| Profit (loss) for the period before taxes | 9903 | €1,242,184 | €746,713 | -€495,470 | -39.9% |
| Transfer from deferred taxes | 780 | €3,847 | €3,699 | -€147 | -3.8% |
| Income taxes | 67/77 | €405,362 | €210,773 | -€194,589 | -48.0% |
| Taxes | 670/3 | €405,362 | €210,773 | -€194,589 | -48.0% |
| Profit (loss) for the period | 9904 | €840,668 | €539,640 | -€301,028 | -35.8% |
| Transfer from tax-exempt reserves | 789 | €11,540 | €11,098 | -€442 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €852,208 | €550,738 | -€301,471 | -35.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.