PERENNIAL: 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.
PERENNIAL
Largest movements
- Stocks and contracts +€21,025
up €21,025 (+73.7%), from €28,540 to €49,565
- Receivables within one year +€3,888
up €3,888 (+6.6%), from €59,077 to €62,965
of which Trade receivables: +€15,594
- Cash +€2,632
up €2,632 (+1754606.7%), from €0 to €2,632
mainly Tax, wage and social debts (+€20,000) and Other debts (+€12,307)
- Tax, wage and social debts +€20,000
new in 2025: €20,000
- Other debts +€12,307
up €12,307 (+780.8%), from €1,576 to €13,884
- Trade debts -€4,279
down €4,279 (-45.9%), from €9,332 to €5,052
- Short-term financial debts -€2,278
no longer reported in 2025 (was €2,278)
- Profit (loss) carried forward +€1,794
up €1,794 (+3.2%), from €55,722 to €57,516
- Financial charges -€1,489
down €1,489 (-51.1%), from €2,913 to €1,424
- Taxes +€1,349
up €1,349 (+186.0%), from €725 to €2,074
- Gross operating margin -€911
down €911 (-14.7%), from €6,203 to €5,293
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 | €89,368 | €116,912 | +€27,545 | +30.8% |
| Fixed assets | 21/28 | €1,750 | €1,750 | = | 0.0% |
| Financial fixed assets | 28 | €1,750 | €1,750 | = | 0.0% |
| Current assets | 29/58 | €87,618 | €115,162 | +€27,545 | +31.4% |
| Stocks and contracts in progress | 3 | €28,540 | €49,565 | +€21,025 | +73.7% |
| Stocks | 30/36 | €28,540 | €49,565 | +€21,025 | +73.7% |
| Amounts receivable within one year | 40/41 | €59,077 | €62,965 | +€3,888 | +6.6% |
| Trade receivables | 40 | €36,730 | €52,325 | +€15,594 | +42.5% |
| Other amounts receivable | 41 | €22,347 | €10,641 | -€11,706 | -52.4% |
| Cash at bank and in hand | 54/58 | €0 | €2,632 | +€2,632 | +1754606.7% |
| Total equity and liabilities | 10/49 | €89,368 | €116,912 | +€27,545 | +30.8% |
| Equity | 10/15 | €76,182 | €77,976 | +€1,794 | +2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,722 | €57,516 | +€1,794 | +3.2% |
| Amounts payable | 17/49 | €13,186 | €38,936 | +€25,750 | +195.3% |
| Amounts payable within one year | 42/48 | €13,186 | €38,936 | +€25,750 | +195.3% |
| Financial debts | 43 | €2,278 | - | -€2,278 | |
| Credit institutions | 430/8 | €2,278 | - | -€2,278 | |
| Trade debts | 44 | €9,332 | €5,052 | -€4,279 | -45.9% |
| Suppliers | 440/4 | €9,332 | €5,052 | -€4,279 | -45.9% |
| Taxes, remuneration and social security | 45 | - | €20,000 | +€20,000 | |
| Remuneration and social security | 454/9 | - | €20,000 | +€20,000 | |
| Other amounts payable | 47/48 | €1,576 | €13,884 | +€12,307 | +780.8% |
| Gross operating margin | 9900 | €6,203 | €5,293 | -€911 | -14.7% |
| Operating profit (loss) | 9901 | €6,203 | €5,293 | -€911 | -14.7% |
| Financial charges | 65/66B | €2,913 | €1,424 | -€1,489 | -51.1% |
| Recurring financial charges | 65 | €2,913 | €1,424 | -€1,489 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | €3,291 | €3,869 | +€578 | +17.6% |
| Income taxes | 67/77 | €725 | €2,074 | +€1,349 | +186.0% |
| Profit (loss) for the period | 9904 | €2,565 | €1,794 | -€771 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,565 | €1,794 | -€771 | -30.1% |
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.