PEREMANS & CO: 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 & CO
Largest movements
- Tangible fixed assets -€4,657
down €4,657 (-2.2%), from €208,946 to €204,290
of which Land and buildings: -€6,399
No liability line moved by more than 1% of the balance sheet total.
- Depreciation +€1,833
up €1,833 (+24.2%), from €7,588 to €9,421
- Other operating charges -€804
down €804 (-43.4%), from €1,852 to €1,048
- Gross operating margin +€704
up €704 (+10.2%), from €6,899 to €7,603
- Financial income -€693
down €693 (-15.1%), from €4,582 to €3,889
- Taxes -€411
down €411 (-32.7%), from €1,255 to €844
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 | €411,294 | €406,596 | -€4,698 | -1.1% |
| Fixed assets | 21/28 | €208,946 | €204,290 | -€4,657 | -2.2% |
| Tangible fixed assets | 22/27 | €208,946 | €204,290 | -€4,657 | -2.2% |
| Land and buildings | 22 | €204,787 | €198,387 | -€6,399 | -3.1% |
| Plant, machinery and equipment | 23 | €1,798 | €898 | -€900 | -50.1% |
| Furniture and vehicles | 24 | €2,362 | €5,005 | +€2,643 | +111.9% |
| Current assets | 29/58 | €202,347 | €202,306 | -€41 | 0.0% |
| Amounts receivable within one year | 40/41 | €198,878 | €201,888 | +€3,010 | +1.5% |
| Trade receivables | 40 | €10,784 | €22,723 | +€11,939 | +110.7% |
| Other amounts receivable | 41 | €188,093 | €179,165 | -€8,928 | -4.7% |
| Cash at bank and in hand | 54/58 | €3,470 | €21 | -€3,449 | -99.4% |
| Deferred charges and accrued income | 490/1 | - | €397 | +€397 | |
| Total equity and liabilities | 10/49 | €411,294 | €406,596 | -€4,698 | -1.1% |
| Equity | 10/15 | €245,486 | €245,634 | +€147 | +0.1% |
| Contributions | 10/11 | €148,600 | €148,600 | = | 0.0% |
| Reserves | 13 | €87,127 | €87,127 | = | 0.0% |
| Distributable reserves | 133 | €87,127 | €87,127 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,759 | €9,906 | +€147 | +1.5% |
| Amounts payable | 17/49 | €165,808 | €160,962 | -€4,845 | -2.9% |
| Amounts payable within one year | 42/48 | €165,808 | €160,081 | -€5,726 | -3.5% |
| Trade debts | 44 | €4,443 | €1,539 | -€2,903 | -65.4% |
| Suppliers | 440/4 | €4,443 | €1,539 | -€2,903 | -65.4% |
| Taxes, remuneration and social security | 45 | €6,593 | €4,720 | -€1,873 | -28.4% |
| Taxes | 450/3 | €6,593 | €4,720 | -€1,873 | -28.4% |
| Other amounts payable | 47/48 | €154,772 | €153,822 | -€950 | -0.6% |
| Accrued charges and deferred income | 492/3 | - | €881 | +€881 | |
| Non-recurring operating income | 76A | €362 | - | -€362 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,588 | €9,421 | +€1,833 | +24.2% |
| Other operating charges | 640/8 | €1,852 | €1,048 | -€804 | -43.4% |
| Gross operating margin | 9900 | €6,899 | €7,603 | +€704 | +10.2% |
| Operating profit (loss) | 9901 | -€2,541 | -€2,866 | -€324 | -12.8% |
| Financial income | 75/76B | €4,582 | €3,889 | -€693 | -15.1% |
| Recurring financial income | 75 | €4,582 | €3,889 | -€693 | -15.1% |
| Financial charges | 65/66B | €165 | €32 | -€133 | -80.7% |
| Recurring financial charges | 65 | €165 | €32 | -€133 | -80.7% |
| Profit (loss) for the period before taxes | 9903 | €1,876 | €991 | -€884 | -47.1% |
| Income taxes | 67/77 | €1,255 | €844 | -€411 | -32.7% |
| Profit (loss) for the period | 9904 | €621 | €147 | -€473 | -76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €621 | €147 | -€473 | -76.3% |
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.