PERENEVO: 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.
PERENEVO
Largest movements
- Current investments -€880,000
down €880,000 (-100%), from €880,000 to €0
- Cash +€781,786
up €781,786 (+4,377%), from €17,862 to €799,648
mainly Current investments (+€880,000) and Net result for the year (+€731,067)
- Debts after one year -€831,401
down €831,401 (-15.3%), from €5.4m to €4.6m
- Profit (loss) carried forward +€708,584
up €708,584 (+4.4%), from €16.3m to €17.0m
- Financial charges +€296,097
up €296,097 (+7,046%), from €4,202 to €300,299
- Other operating charges +€5,392
up €5,392 (+98.4%), from €5,478 to €10,870
- Gross operating margin +€5,229
up €5,229 (+18.6%), from -€28,137 to -€22,908
- Financial income +€826
up €826 (+0.1%), from €1.1m to €1.1m
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 | €29,238,087 | €29,016,863 | -€221,224 | -0.8% |
| Fixed assets | 21/28 | €28,335,392 | €28,212,392 | -€123,000 | -0.4% |
| Financial fixed assets | 28 | €28,335,392 | €28,212,392 | -€123,000 | -0.4% |
| Current assets | 29/58 | €902,695 | €804,471 | -€98,224 | -10.9% |
| Amounts receivable within one year | 40/41 | €3,860 | €4,550 | +€690 | +17.9% |
| Trade receivables | 40 | €2,571 | €0 | -€2,571 | -100% |
| Other amounts receivable | 41 | €1,289 | €4,550 | +€3,262 | +253% |
| Current investments | 50/53 | €880,000 | €0 | -€880,000 | -100% |
| Cash at bank and in hand | 54/58 | €17,862 | €799,648 | +€781,786 | +4,377% |
| Deferred charges and accrued income | 490/1 | €973 | €272 | -€701 | -72.0% |
| Total equity and liabilities | 10/49 | €29,238,087 | €29,016,863 | -€221,224 | -0.8% |
| Equity | 10/15 | €22,854,443 | €23,563,027 | +€708,584 | +3.1% |
| Contributions | 10/11 | €6,000,000 | €6,000,000 | = | 0.0% |
| Capital | 10 | €6,000,000 | €6,000,000 | = | 0.0% |
| Issued capital | 100 | €6,000,000 | €6,000,000 | = | 0.0% |
| Reserves | 13 | €600,000 | €600,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €600,000 | €600,000 | = | 0.0% |
| Legal reserve | 130 | €600,000 | €600,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,254,443 | €16,963,027 | +€708,584 | +4.4% |
| Amounts payable | 17/49 | €6,383,644 | €5,453,836 | -€929,808 | -14.6% |
| Amounts payable after more than one year | 17 | €5,431,006 | €4,599,605 | -€831,401 | -15.3% |
| Financial debts | 170/4 | €5,431,006 | €4,599,605 | -€831,401 | -15.3% |
| Amounts payable within one year | 42/48 | €952,639 | €854,231 | -€98,407 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €785,994 | €828,218 | +€42,224 | +5.4% |
| Trade debts | 44 | €5,979 | €1,900 | -€4,079 | -68.2% |
| Suppliers | 440/4 | €5,979 | €1,900 | -€4,079 | -68.2% |
| Taxes, remuneration and social security | 45 | €12,000 | €1,170 | -€10,830 | -90.3% |
| Taxes | 450/3 | €3,510 | €1,170 | -€2,340 | -66.7% |
| Remuneration and social security | 454/9 | €8,490 | €0 | -€8,490 | -100% |
| Other amounts payable | 47/48 | €148,665 | €22,943 | -€125,722 | -84.6% |
| Other operating charges | 640/8 | €5,478 | €10,870 | +€5,392 | +98.4% |
| Gross operating margin | 9900 | -€28,137 | -€22,908 | +€5,229 | +18.6% |
| Operating profit (loss) | 9901 | -€33,615 | -€33,778 | -€163 | -0.5% |
| Financial income | 75/76B | €1,064,315 | €1,065,141 | +€826 | +0.1% |
| Recurring financial income | 75 | €1,064,315 | €1,065,141 | +€826 | +0.1% |
| Financial charges | 65/66B | €4,202 | €300,299 | +€296,097 | +7,046% |
| Recurring financial charges | 65 | €4,202 | €300,299 | +€296,097 | +7,046% |
| Profit (loss) for the period before taxes | 9903 | €1,026,498 | €731,064 | -€295,434 | -28.8% |
| Income taxes | 67/77 | €3 | -€3 | -€6 | |
| Profit (loss) for the period | 9904 | €1,026,495 | €731,067 | -€295,428 | -28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,026,495 | €731,067 | -€295,428 | -28.8% |
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 20 October 2026 via checked.be.