PERENLAER: 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.
PERENLAER
Largest movements
- Cash +€13,992
up €13,992 (+34.2%), from €40,861 to €54,853
mainly Net result for the year (+€23,856) and Other debts (+€7,907)
- Receivables within one year +€7,895
up €7,895 (+8.0%), from €98,669 to €106,564
of which Other amounts receivable: +€19,995
- Deferred charges and accrued income +€2,625
new in 2025: €2,625
- Reserves +€15,533
up €15,533 (+14.5%), from €107,153 to €122,686
of which Distributable reserves: +€15,533
- Other debts +€7,907
new in 2025: €7,907
- Advances received +€3,176
new in 2025: €3,176
- Taxes -€3,133
down €3,133 (-28.5%), from €10,974 to €7,842
- Gross operating margin -€1,385
down €1,385 (-4.3%), from €32,209 to €30,824
- Financial income -€541
down €541 (-10.2%), from €5,306 to €4,766
- Other operating charges +€416
up €416 (+62.0%), from €670 to €1,086
- Depreciation +€403
up €403 (+17.5%), from €2,299 to €2,701
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 | €145,298 | €171,242 | +€25,944 | +17.9% |
| Fixed assets | 21/28 | €5,768 | €7,200 | +€1,432 | +24.8% |
| Tangible fixed assets | 22/27 | €5,768 | €7,200 | +€1,432 | +24.8% |
| Plant, machinery and equipment | 23 | €1,152 | €915 | -€237 | -20.5% |
| Furniture and vehicles | 24 | €4,616 | €6,285 | +€1,669 | +36.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €139,530 | €164,041 | +€24,512 | +17.6% |
| Amounts receivable within one year | 40/41 | €98,669 | €106,564 | +€7,895 | +8.0% |
| Trade receivables | 40 | €12,100 | €0 | -€12,100 | -100% |
| Other amounts receivable | 41 | €86,569 | €106,564 | +€19,995 | +23.1% |
| Cash at bank and in hand | 54/58 | €40,861 | €54,853 | +€13,992 | +34.2% |
| Deferred charges and accrued income | 490/1 | - | €2,625 | +€2,625 | |
| Total equity and liabilities | 10/49 | €145,298 | €171,242 | +€25,944 | +17.9% |
| Equity | 10/15 | €126,799 | €142,332 | +€15,533 | +12.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €107,153 | €122,686 | +€15,533 | +14.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €105,293 | €120,826 | +€15,533 | +14.8% |
| Profit (loss) carried forward | 14 | €13,446 | €13,446 | = | 0.0% |
| Amounts payable | 17/49 | €18,499 | €28,909 | +€10,410 | +56.3% |
| Amounts payable within one year | 42/48 | €18,469 | €28,398 | +€9,929 | +53.8% |
| Trade debts | 44 | €1,518 | €1,871 | +€353 | +23.3% |
| Suppliers | 440/4 | €1,518 | €1,871 | +€353 | +23.3% |
| Advances received on contracts in progress | 46 | - | €3,176 | +€3,176 | |
| Taxes, remuneration and social security | 45 | €16,951 | €15,444 | -€1,508 | -8.9% |
| Taxes | 450/3 | €16,951 | €15,444 | -€1,508 | -8.9% |
| Other amounts payable | 47/48 | - | €7,907 | +€7,907 | |
| Accrued charges and deferred income | 492/3 | €30 | €511 | +€482 | +1,629% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,299 | €2,701 | +€403 | +17.5% |
| Other operating charges | 640/8 | €670 | €1,086 | +€416 | +62.0% |
| Non-recurring operating charges | 66A | €552 | €0 | -€552 | -100% |
| Gross operating margin | 9900 | €32,209 | €30,824 | -€1,385 | -4.3% |
| Operating profit (loss) | 9901 | €28,687 | €27,036 | -€1,651 | -5.8% |
| Financial income | 75/76B | €5,306 | €4,766 | -€541 | -10.2% |
| Recurring financial income | 75 | €5,306 | €4,766 | -€541 | -10.2% |
| Financial charges | 65/66B | €104 | €104 | -€0 | 0.0% |
| Recurring financial charges | 65 | €104 | €104 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €33,889 | €31,698 | -€2,191 | -6.5% |
| Income taxes | 67/77 | €10,974 | €7,842 | -€3,133 | -28.5% |
| Profit (loss) for the period | 9904 | €22,915 | €23,856 | +€942 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,915 | €23,856 | +€942 | +4.1% |
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.