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.
PEREMANS
Largest movements
- Cash +€256,367
up €256,367 (+275.2%), from €93,145 to €349,511
mainly Current investments (+€180,000) and Net result for the year (+€87,253)
- Current investments -€180,000
no longer reported in 2025 (was €180,000)
- Stocks and contracts +€35,858
new in 2025: €35,858
- Tangible fixed assets -€19,402
down €19,402 (-27.6%), from €70,385 to €50,983
of which Furniture and vehicles: -€24,506
- Receivables within one year -€5,221
down €5,221 (-25.9%), from €20,139 to €14,918
of which Trade receivables: -€15,785
- Reserves +€86,394
up €86,394 (+29.3%), from €294,864 to €381,258
- Other debts +€14,386
up €14,386 (+37.7%), from €38,130 to €52,516
- Tax, wage and social debts -€9,139
down €9,139 (-90.8%), from €10,066 to €928
- Gross operating margin -€66,676
down €66,676 (-33.1%), from €201,537 to €134,861
- Taxes -€16,312
down €16,312 (-41.4%), from €39,391 to €23,080
- Financial income +€4,744
up €4,744 (+657.1%), from €722 to €5,466
- Depreciation -€3,047
down €3,047 (-10.8%), from €28,336 to €25,289
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 | €366,652 | €454,837 | +€88,185 | +24.1% |
| Fixed assets | 21/28 | €70,385 | €50,983 | -€19,402 | -27.6% |
| Tangible fixed assets | 22/27 | €70,385 | €50,983 | -€19,402 | -27.6% |
| Plant, machinery and equipment | 23 | €1,494 | €6,598 | +€5,104 | +341.7% |
| Furniture and vehicles | 24 | €68,891 | €44,386 | -€24,506 | -35.6% |
| Current assets | 29/58 | €296,267 | €403,854 | +€107,587 | +36.3% |
| Stocks and contracts in progress | 3 | - | €35,858 | +€35,858 | |
| Contracts in progress | 37 | - | €35,858 | +€35,858 | |
| Amounts receivable within one year | 40/41 | €20,139 | €14,918 | -€5,221 | -25.9% |
| Trade receivables | 40 | €15,785 | - | -€15,785 | |
| Other amounts receivable | 41 | €4,354 | €14,918 | +€10,564 | +242.7% |
| Current investments | 50/53 | €180,000 | - | -€180,000 | |
| Cash at bank and in hand | 54/58 | €93,145 | €349,511 | +€256,367 | +275.2% |
| Deferred charges and accrued income | 490/1 | €2,983 | €3,567 | +€584 | +19.6% |
| Total equity and liabilities | 10/49 | €366,652 | €454,837 | +€88,185 | +24.1% |
| Equity | 10/15 | €303,864 | €390,258 | +€86,394 | +28.4% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €294,864 | €381,258 | +€86,394 | +29.3% |
| Distributable reserves | 133 | €294,864 | €381,258 | +€86,394 | +29.3% |
| Amounts payable | 17/49 | €62,788 | €64,579 | +€1,791 | +2.9% |
| Amounts payable within one year | 42/48 | €62,788 | €64,579 | +€1,791 | +2.9% |
| Trade debts | 44 | €14,591 | €11,135 | -€3,456 | -23.7% |
| Suppliers | 440/4 | €14,591 | €11,135 | -€3,456 | -23.7% |
| Taxes, remuneration and social security | 45 | €10,066 | €928 | -€9,139 | -90.8% |
| Taxes | 450/3 | €10,066 | €928 | -€9,139 | -90.8% |
| Other amounts payable | 47/48 | €38,130 | €52,516 | +€14,386 | +37.7% |
| Non-recurring operating income | 76A | €19,813 | - | -€19,813 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,336 | €25,289 | -€3,047 | -10.8% |
| Other operating charges | 640/8 | €1,048 | €962 | -€86 | -8.2% |
| Gross operating margin | 9900 | €201,537 | €134,861 | -€66,676 | -33.1% |
| Operating profit (loss) | 9901 | €172,153 | €108,611 | -€63,543 | -36.9% |
| Financial income | 75/76B | €722 | €5,466 | +€4,744 | +657.1% |
| Recurring financial income | 75 | €722 | €5,466 | +€4,744 | +657.1% |
| Financial charges | 65/66B | €2,366 | €3,743 | +€1,378 | +58.2% |
| Recurring financial charges | 65 | €2,366 | €3,243 | +€878 | +37.1% |
| Non-recurring financial charges | 66B | - | €500 | +€500 | |
| Profit (loss) for the period before taxes | 9903 | €170,509 | €110,333 | -€60,176 | -35.3% |
| Income taxes | 67/77 | €39,391 | €23,080 | -€16,312 | -41.4% |
| Profit (loss) for the period | 9904 | €131,118 | €87,253 | -€43,865 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €131,118 | €87,253 | -€43,865 | -33.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.