PEREZ AS: 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.
PEREZ AS
Largest movements
- Receivables within one year -€4,310
down €4,310 (-3.8%), from €114,336 to €110,027
- Deferred charges and accrued income +€1,745
up €1,745 (+128.5%), from €1,358 to €3,103
- Profit (loss) carried forward -€25,673
down €25,673 (-123.6%), from -€20,766 to -€46,439
- Trade debts +€20,197
up €20,197 (+15.0%), from €134,402 to €154,599
- Tax, wage and social debts +€2,753
up €2,753 (+45.7%), from €6,029 to €8,782
of which Taxes: +€2,728
- Staff costs +€21,068
new in 2025: €21,068
- Gross operating margin +€8,704
up €8,704, from -€6,107 to €2,598
- Financial income +€3,594
new in 2025: €3,594
of which Financial income: +€3,594
- Depreciation -€2,038
no longer reported in 2025 (was €2,038)
- Taxes +€1,253
up €1,253 (+18.6%), from €6,746 to €7,999
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 | €147,646 | €144,922 | -€2,723 | -1.8% |
| Fixed assets | 21/28 | €940 | €578 | -€362 | -38.5% |
| Financial fixed assets | 28 | €940 | €578 | -€362 | -38.5% |
| Current assets | 29/58 | €146,706 | €144,344 | -€2,361 | -1.6% |
| Amounts receivable within one year | 40/41 | €114,336 | €110,027 | -€4,310 | -3.8% |
| Trade receivables | 40 | €114,336 | €110,027 | -€4,310 | -3.8% |
| Cash at bank and in hand | 54/58 | €31,011 | €31,215 | +€204 | +0.7% |
| Deferred charges and accrued income | 490/1 | €1,358 | €3,103 | +€1,745 | +128.5% |
| Total equity and liabilities | 10/49 | €147,646 | €144,922 | -€2,723 | -1.8% |
| Equity | 10/15 | -€12,706 | -€38,379 | -€25,673 | -202.1% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Outside capital | 11 | €8,060 | €8,060 | = | 0.0% |
| Other | 1109/19 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,766 | -€46,439 | -€25,673 | -123.6% |
| Amounts payable | 17/49 | €160,351 | €183,301 | +€22,949 | +14.3% |
| Amounts payable after more than one year | 17 | €19,462 | €19,920 | +€458 | +2.4% |
| Financial debts | 170/4 | €19,462 | €19,920 | +€458 | +2.4% |
| Amounts payable within one year | 42/48 | €140,890 | €163,381 | +€22,491 | +16.0% |
| Trade debts | 44 | €134,402 | €154,599 | +€20,197 | +15.0% |
| Suppliers | 440/4 | €134,402 | €154,599 | +€20,197 | +15.0% |
| Taxes, remuneration and social security | 45 | €6,029 | €8,782 | +€2,753 | +45.7% |
| Taxes | 450/3 | €4,449 | €7,178 | +€2,728 | +61.3% |
| Remuneration and social security | 454/9 | €1,580 | €1,604 | +€24 | +1.6% |
| Other amounts payable | 47/48 | €458 | - | -€458 | |
| Remuneration, social security and pensions | 62 | - | €21,068 | +€21,068 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,038 | - | -€2,038 | |
| Other operating charges | 640/8 | €2,448 | €1,732 | -€716 | -29.3% |
| Gross operating margin | 9900 | -€6,107 | €2,598 | +€8,704 | |
| Operating profit (loss) | 9901 | -€10,593 | -€20,202 | -€9,609 | -90.7% |
| Financial income | 75/76B | - | €3,594 | +€3,594 | |
| Recurring financial income | 75 | - | €3,594 | +€3,594 | |
| Non-recurring financial income | 76B | - | €3,594 | +€3,594 | |
| Financial charges | 65/66B | €212 | €1,066 | +€853 | +401.7% |
| Recurring financial charges | 65 | €212 | €1,066 | +€853 | +401.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,806 | -€17,674 | -€6,868 | -63.6% |
| Income taxes | 67/77 | €6,746 | €7,999 | +€1,253 | +18.6% |
| Profit (loss) for the period | 9904 | -€17,552 | -€25,673 | -€8,121 | -46.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,552 | -€25,673 | -€8,121 | -46.3% |
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.