PERESCO: 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.
PERESCO
Largest movements
- Tangible fixed assets -€143,179
down €143,179 (-13.6%), from €1.1m to €911,138
of which Plant, machinery and equipment: -€107,109
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Cash +€99,295
up €99,295 (+18.7%), from €531,594 to €630,889
mainly Depreciation (+€153,227) and Current investments (+€100,000)
- Deferred charges and accrued income +€23,441
up €23,441 (+202.5%), from €11,577 to €35,018
- Debts after one year -€158,909
down €158,909 (-19.5%), from €814,909 to €656,000
- Tax, wage and social debts +€41,862
up €41,862 (+38.8%), from €107,879 to €149,742
of which Remuneration and social security: +€31,891
- Reserves +€21,473
up €21,473 (+52.9%), from €40,599 to €62,071
- Gross operating margin -€568,692
down €568,692 (-31.6%), from €1.8m to €1.2m
- Staff costs -€367,900
down €367,900 (-26.6%), from €1.4m to €1.0m
- Depreciation -€100,450
down €100,450 (-39.6%), from €253,677 to €153,227
- Financial income +€42,181
up €42,181 (+2210.3%), from €1,908 to €44,090
of which Non-recurring financial income: +€40,840
- Financial charges -€34,407
down €34,407 (-34.2%), from €100,650 to €66,243
of which Financial charges: -€42,457
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 | €1,718,061 | €1,610,454 | -€107,607 | -6.3% |
| Fixed assets | 21/28 | €1,054,318 | €911,138 | -€143,179 | -13.6% |
| Tangible fixed assets | 22/27 | €1,054,318 | €911,138 | -€143,179 | -13.6% |
| Plant, machinery and equipment | 23 | €962,673 | €855,564 | -€107,109 | -11.1% |
| Furniture and vehicles | 24 | €91,645 | €55,575 | -€36,071 | -39.4% |
| Current assets | 29/58 | €663,744 | €699,316 | +€35,572 | +5.4% |
| Stocks and contracts in progress | 3 | €19,860 | €20,843 | +€983 | +4.9% |
| Stocks | 30/36 | €19,860 | €20,843 | +€983 | +4.9% |
| Amounts receivable within one year | 40/41 | €712 | €12,566 | +€11,853 | +1664.6% |
| Trade receivables | 40 | €623 | €5,125 | +€4,502 | +722.4% |
| Other amounts receivable | 41 | €89 | €7,440 | +€7,352 | +8269.5% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €531,594 | €630,889 | +€99,295 | +18.7% |
| Deferred charges and accrued income | 490/1 | €11,577 | €35,018 | +€23,441 | +202.5% |
| Total equity and liabilities | 10/49 | €1,718,061 | €1,610,454 | -€107,607 | -6.3% |
| Equity | 10/15 | €410,599 | €432,071 | +€21,473 | +5.2% |
| Contributions | 10/11 | €370,000 | €370,000 | = | 0.0% |
| Reserves | 13 | €40,599 | €62,071 | +€21,473 | +52.9% |
| Distributable reserves | 133 | €40,599 | €62,071 | +€21,473 | +52.9% |
| Amounts payable | 17/49 | €1,307,463 | €1,178,383 | -€129,080 | -9.9% |
| Amounts payable after more than one year | 17 | €814,909 | €656,000 | -€158,909 | -19.5% |
| Financial debts | 170/4 | €814,909 | €656,000 | -€158,909 | -19.5% |
| Amounts payable within one year | 42/48 | €492,553 | €522,383 | +€29,830 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €152,666 | €158,909 | +€6,244 | +4.1% |
| Trade debts | 44 | €227,594 | €213,618 | -€13,976 | -6.1% |
| Suppliers | 440/4 | €227,594 | €213,618 | -€13,976 | -6.1% |
| Taxes, remuneration and social security | 45 | €107,879 | €149,742 | +€41,862 | +38.8% |
| Taxes | 450/3 | €3,548 | €13,519 | +€9,971 | +281.1% |
| Remuneration and social security | 454/9 | €104,332 | €136,223 | +€31,891 | +30.6% |
| Other amounts payable | 47/48 | €4,414 | €114 | -€4,300 | -97.4% |
| Remuneration, social security and pensions | 62 | €1,382,693 | €1,014,792 | -€367,900 | -26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €253,677 | €153,227 | -€100,450 | -39.6% |
| Other operating charges | 640/8 | €26,628 | €22,000 | -€4,628 | -17.4% |
| Gross operating margin | 9900 | €1,802,337 | €1,233,645 | -€568,692 | -31.6% |
| Operating profit (loss) | 9901 | €139,340 | €43,626 | -€95,714 | -68.7% |
| Financial income | 75/76B | €1,908 | €44,090 | +€42,181 | +2210.3% |
| Recurring financial income | 75 | €1,908 | €3,250 | +€1,341 | +70.3% |
| Non-recurring financial income | 76B | - | €40,840 | +€40,840 | |
| Financial charges | 65/66B | €100,650 | €66,243 | -€34,407 | -34.2% |
| Recurring financial charges | 65 | €100,650 | €58,193 | -€42,457 | -42.2% |
| Non-recurring financial charges | 66B | - | €8,050 | +€8,050 | |
| Profit (loss) for the period before taxes | 9903 | €40,599 | €21,473 | -€19,126 | -47.1% |
| Profit (loss) for the period | 9904 | €40,599 | €21,473 | -€19,126 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €40,599 | €21,473 | -€19,126 | -47.1% |
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 5 October 2026 via checked.be.