PEREMEN: 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.
PEREMEN
Largest movements
- Cash +€112,979
up €112,979 (+191%), from €59,119 to €172,098
mainly Net result for the year (+€117,271) and Tax, wage and social debts (+€41,494)
- Receivables within one year +€54,724
up €54,724 (+238%), from €22,952 to €77,676
of which Other amounts receivable: +€36,641
- Tangible fixed assets -€9,305
down €9,305 (-29.3%), from €31,809 to €22,504
- Receivables after one year +€5,000
new in 2025: €5,000
- Profit (loss) carried forward +€117,271
up €117,271 (+138%), from €84,702 to €201,973
- Tax, wage and social debts +€41,494
up €41,494 (+139%), from €29,799 to €71,293
- Trade debts +€4,063
up €4,063 (+2,957%), from €137 to €4,201
- Gross operating margin +€48,609
up €48,609 (+43.7%), from €111,276 to €159,885
- Taxes +€12,148
up €12,148 (+53.9%), from €22,529 to €34,677
- Depreciation +€5,405
up €5,405 (+139%), from €3,900 to €9,305
- Financial income +€1,720
up €1,720 (+358%), from €480 to €2,200
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 | €115,639 | €278,467 | +€162,829 | +141% |
| Fixed assets | 21/28 | €31,809 | €22,504 | -€9,305 | -29.3% |
| Tangible fixed assets | 22/27 | €31,809 | €22,504 | -€9,305 | -29.3% |
| Furniture and vehicles | 24 | €31,809 | €22,504 | -€9,305 | -29.3% |
| Current assets | 29/58 | €83,830 | €255,964 | +€172,134 | +205% |
| Amounts receivable after more than one year | 29 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 291 | - | €5,000 | +€5,000 | |
| Amounts receivable within one year | 40/41 | €22,952 | €77,676 | +€54,724 | +238% |
| Trade receivables | 40 | €9,680 | €27,764 | +€18,084 | +187% |
| Other amounts receivable | 41 | €13,272 | €49,913 | +€36,641 | +276% |
| Cash at bank and in hand | 54/58 | €59,119 | €172,098 | +€112,979 | +191% |
| Deferred charges and accrued income | 490/1 | €1,759 | €1,190 | -€570 | -32.4% |
| Total equity and liabilities | 10/49 | €115,639 | €278,467 | +€162,829 | +141% |
| Equity | 10/15 | €85,702 | €202,973 | +€117,271 | +137% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,702 | €201,973 | +€117,271 | +138% |
| Amounts payable | 17/49 | €29,936 | €75,494 | +€45,558 | +152% |
| Amounts payable within one year | 42/48 | €29,936 | €75,494 | +€45,558 | +152% |
| Trade debts | 44 | €137 | €4,201 | +€4,063 | +2,957% |
| Suppliers | 440/4 | €137 | €4,201 | +€4,063 | +2,957% |
| Taxes, remuneration and social security | 45 | €29,799 | €71,293 | +€41,494 | +139% |
| Taxes | 450/3 | €29,799 | €71,293 | +€41,494 | +139% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,900 | €9,305 | +€5,405 | +139% |
| Other operating charges | 640/8 | €626 | €764 | +€138 | +22.1% |
| Gross operating margin | 9900 | €111,276 | €159,885 | +€48,609 | +43.7% |
| Operating profit (loss) | 9901 | €106,751 | €149,816 | +€43,065 | +40.3% |
| Financial income | 75/76B | €480 | €2,200 | +€1,720 | +358% |
| Recurring financial income | 75 | €480 | €2,200 | +€1,720 | +358% |
| Financial charges | 65/66B | - | €69 | +€69 | |
| Recurring financial charges | 65 | - | €69 | +€69 | |
| Profit (loss) for the period before taxes | 9903 | €107,231 | €151,948 | +€44,717 | +41.7% |
| Income taxes | 67/77 | €22,529 | €34,677 | +€12,148 | +53.9% |
| Profit (loss) for the period | 9904 | €84,702 | €117,271 | +€32,569 | +38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €84,702 | €117,271 | +€32,569 | +38.5% |
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 19 October 2026 via checked.be.