PERENO: 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.
PERENO
Largest movements
- Receivables within one year +€32,161
up €32,161 (+139%), from €23,101 to €55,262
of which Other amounts receivable: +€16,571
- Cash -€9,449
down €9,449 (-48.8%), from €19,354 to €9,904
mainly Receivables within one year (-€32,161) and Other debts (-€10,165)
- Tangible fixed assets -€1,116
down €1,116 (-82.7%), from €1,350 to €234
- Trade debts +€35,220
new in 2025: €35,220
- Other debts -€10,165
no longer reported in 2025 (was €10,165)
- Tax, wage and social debts -€3,159
down €3,159 (-84.6%), from €3,732 to €573
- Gross operating margin -€2,933
down €2,933 (-61.2%), from €4,794 to €1,862
- Depreciation -€1,959
down €1,959 (-63.7%), from €3,075 to €1,116
- Taxes -€352
down €352 (-76.1%), from €463 to €110
- Other operating charges -€140
down €140 (-16.2%), from €863 to €723
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 | €44,277 | €66,030 | +€21,753 | +49.1% |
| Fixed assets | 21/28 | €1,434 | €318 | -€1,116 | -77.8% |
| Tangible fixed assets | 22/27 | €1,350 | €234 | -€1,116 | -82.7% |
| Furniture and vehicles | 24 | €1,350 | €234 | -€1,116 | -82.7% |
| Financial fixed assets | 28 | €84 | €84 | = | 0.0% |
| Current assets | 29/58 | €42,843 | €65,712 | +€22,869 | +53.4% |
| Amounts receivable within one year | 40/41 | €23,101 | €55,262 | +€32,161 | +139% |
| Trade receivables | 40 | €21,450 | €37,040 | +€15,590 | +72.7% |
| Other amounts receivable | 41 | €1,650 | €18,222 | +€16,571 | +1,004% |
| Cash at bank and in hand | 54/58 | €19,354 | €9,904 | -€9,449 | -48.8% |
| Deferred charges and accrued income | 490/1 | €389 | €546 | +€157 | +40.5% |
| Total equity and liabilities | 10/49 | €44,277 | €66,030 | +€21,753 | +49.1% |
| Equity | 10/15 | €30,380 | €30,236 | -€144 | -0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,320 | €22,176 | -€144 | -0.6% |
| Amounts payable | 17/49 | €13,897 | €35,793 | +€21,896 | +158% |
| Amounts payable within one year | 42/48 | €13,897 | €35,793 | +€21,896 | +158% |
| Trade debts | 44 | - | €35,220 | +€35,220 | |
| Suppliers | 440/4 | - | €35,220 | +€35,220 | |
| Taxes, remuneration and social security | 45 | €3,732 | €573 | -€3,159 | -84.6% |
| Taxes | 450/3 | €3,732 | €573 | -€3,159 | -84.6% |
| Other amounts payable | 47/48 | €10,165 | - | -€10,165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,075 | €1,116 | -€1,959 | -63.7% |
| Other operating charges | 640/8 | €863 | €723 | -€140 | -16.2% |
| Gross operating margin | 9900 | €4,794 | €1,862 | -€2,933 | -61.2% |
| Operating profit (loss) | 9901 | €856 | €22 | -€833 | -97.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €43 | €56 | +€13 | +29.1% |
| Recurring financial charges | 65 | €43 | €56 | +€13 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | €813 | -€33 | -€846 | |
| Income taxes | 67/77 | €463 | €110 | -€352 | -76.1% |
| Profit (loss) for the period | 9904 | €350 | -€144 | -€494 | |
| Profit (loss) for the period to be appropriated | 9905 | €350 | -€144 | -€494 |
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 14 October 2026 via checked.be.