Perenkant: 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.
Perenkant
Largest movements
- Receivables within one year -€19,000
down €19,000 (-34.0%), from €55,881 to €36,881
of which Other amounts receivable: -€19,000
- Reserves +€33,920
up €33,920 (+14.4%), from €235,922 to €269,842
- Other debts -€29,079
down €29,079 (-42.6%), from €68,299 to €39,219
- Debts after one year -€24,925
down €24,925 (-39.4%), from €63,258 to €38,333
- Current portion of long-term debt -€11,101
down €11,101 (-30.8%), from €36,026 to €24,925
- Tax, wage and social debts +€7,614
up €7,614 (+92.0%), from €8,275 to €15,889
- Gross operating margin +€20,124
up €20,124 (+46.7%), from €43,068 to €63,192
- Taxes +€6,545
up €6,545 (+60.2%), from €10,869 to €17,414
- Financial income -€3,018
no longer reported in 2025 (was €3,018)
- Financial charges -€1,746
down €1,746 (-21.6%), from €8,082 to €6,336
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 | €433,945 | €412,457 | -€21,488 | -5.0% |
| Fixed assets | 21/28 | €367,625 | €363,984 | -€3,641 | -1.0% |
| Tangible fixed assets | 22/27 | €117,625 | €113,984 | -€3,641 | -3.1% |
| Land and buildings | 22 | €114,515 | €111,999 | -€2,516 | -2.2% |
| Plant, machinery and equipment | 23 | €184 | - | -€184 | |
| Furniture and vehicles | 24 | €2,659 | €1,985 | -€674 | -25.3% |
| Other tangible fixed assets | 26 | €267 | - | -€267 | |
| Financial fixed assets | 28 | €250,000 | €250,000 | = | 0.0% |
| Current assets | 29/58 | €66,320 | €48,473 | -€17,847 | -26.9% |
| Amounts receivable within one year | 40/41 | €55,881 | €36,881 | -€19,000 | -34.0% |
| Trade receivables | 40 | €11,688 | €11,688 | = | 0.0% |
| Other amounts receivable | 41 | €44,193 | €25,193 | -€19,000 | -43.0% |
| Cash at bank and in hand | 54/58 | €10,439 | €11,592 | +€1,153 | +11.0% |
| Total equity and liabilities | 10/49 | €433,945 | €412,457 | -€21,488 | -5.0% |
| Equity | 10/15 | €236,422 | €270,342 | +€33,920 | +14.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €235,922 | €269,842 | +€33,920 | +14.4% |
| Distributable reserves | 133 | €235,922 | €269,842 | +€33,920 | +14.4% |
| Amounts payable | 17/49 | €197,523 | €142,115 | -€55,408 | -28.1% |
| Amounts payable after more than one year | 17 | €63,258 | €38,333 | -€24,925 | -39.4% |
| Financial debts | 170/4 | €63,258 | €38,333 | -€24,925 | -39.4% |
| Amounts payable within one year | 42/48 | €119,320 | €87,134 | -€32,186 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €36,026 | €24,925 | -€11,101 | -30.8% |
| Trade debts | 44 | €6,720 | €7,100 | +€380 | +5.7% |
| Suppliers | 440/4 | €6,720 | €7,100 | +€380 | +5.7% |
| Taxes, remuneration and social security | 45 | €8,275 | €15,889 | +€7,614 | +92.0% |
| Taxes | 450/3 | €8,275 | €15,889 | +€7,614 | +92.0% |
| Other amounts payable | 47/48 | €68,299 | €39,219 | -€29,079 | -42.6% |
| Accrued charges and deferred income | 492/3 | €14,945 | €16,648 | +€1,703 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,171 | €4,236 | +€65 | +1.6% |
| Other operating charges | 640/8 | €1,393 | €1,286 | -€107 | -7.7% |
| Gross operating margin | 9900 | €43,068 | €63,192 | +€20,124 | +46.7% |
| Operating profit (loss) | 9901 | €37,504 | €57,671 | +€20,166 | +53.8% |
| Financial income | 75/76B | €3,018 | - | -€3,018 | |
| Recurring financial income | 75 | €3,018 | - | -€3,018 | |
| Financial charges | 65/66B | €8,082 | €6,336 | -€1,746 | -21.6% |
| Recurring financial charges | 65 | €8,082 | €6,336 | -€1,746 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €32,440 | €51,334 | +€18,895 | +58.2% |
| Income taxes | 67/77 | €10,869 | €17,414 | +€6,545 | +60.2% |
| Profit (loss) for the period | 9904 | €21,570 | €33,920 | +€12,350 | +57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,570 | €33,920 | +€12,350 | +57.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.