PEREZ-VIDAL: 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.
PEREZ-VIDAL
Largest movements
- Tangible fixed assets -€16,543
down €16,543 (-10.2%), from €162,547 to €146,004
- Receivables within one year +€3,137
up €3,137 (+16.8%), from €18,702 to €21,838
- Cash -€2,267
down €2,267 (-62.1%), from €3,651 to €1,385
mainly Debts after one year (-€11,807) and Net result for the year (-€6,620)
- Debts after one year -€11,807
down €11,807 (-12.9%), from €91,751 to €79,944
- Profit (loss) carried forward -€6,620
down €6,620 (-11.1%), from €59,510 to €52,890
- Other debts +€2,059
up €2,059 (+54.2%), from €3,800 to €5,859
- Gross operating margin -€6,697
down €6,697 (-31.4%), from €21,309 to €14,612
- Financial charges -€312
down €312 (-10.6%), from €2,942 to €2,630
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 | €191,217 | €173,740 | -€17,477 | -9.1% |
| Fixed assets | 21/28 | €163,793 | €147,250 | -€16,543 | -10.1% |
| Tangible fixed assets | 22/27 | €162,547 | €146,004 | -€16,543 | -10.2% |
| Land and buildings | 22 | €162,547 | €146,004 | -€16,543 | -10.2% |
| Financial fixed assets | 28 | €1,246 | €1,246 | = | 0.0% |
| Current assets | 29/58 | €27,424 | €26,490 | -€934 | -3.4% |
| Stocks and contracts in progress | 3 | €5,071 | €3,267 | -€1,804 | -35.6% |
| Stocks | 30/36 | €5,071 | €3,267 | -€1,804 | -35.6% |
| Amounts receivable within one year | 40/41 | €18,702 | €21,838 | +€3,137 | +16.8% |
| Trade receivables | 40 | €18,702 | €21,838 | +€3,137 | +16.8% |
| Cash at bank and in hand | 54/58 | €3,651 | €1,385 | -€2,267 | -62.1% |
| Total equity and liabilities | 10/49 | €191,217 | €173,740 | -€17,477 | -9.1% |
| Equity | 10/15 | €73,516 | €66,896 | -€6,620 | -9.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €7,809 | €7,809 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €5,949 | €5,949 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,510 | €52,890 | -€6,620 | -11.1% |
| Amounts payable | 17/49 | €117,701 | €106,844 | -€10,857 | -9.2% |
| Amounts payable after more than one year | 17 | €91,751 | €79,944 | -€11,807 | -12.9% |
| Financial debts | 170/4 | €91,751 | €79,944 | -€11,807 | -12.9% |
| Amounts payable within one year | 42/48 | €25,950 | €26,900 | +€950 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €12,157 | €11,807 | -€350 | -2.9% |
| Trade debts | 44 | €8,450 | €7,666 | -€784 | -9.3% |
| Suppliers | 440/4 | €8,450 | €7,666 | -€784 | -9.3% |
| Taxes, remuneration and social security | 45 | €1,543 | €1,569 | +€25 | +1.6% |
| Taxes | 450/3 | €1,543 | €1,569 | +€25 | +1.6% |
| Other amounts payable | 47/48 | €3,800 | €5,859 | +€2,059 | +54.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,543 | €16,543 | = | 0.0% |
| Other operating charges | 640/8 | €1,996 | €2,059 | +€63 | +3.2% |
| Gross operating margin | 9900 | €21,309 | €14,612 | -€6,697 | -31.4% |
| Operating profit (loss) | 9901 | €2,770 | -€3,990 | -€6,760 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,942 | €2,630 | -€312 | -10.6% |
| Recurring financial charges | 65 | €2,942 | €2,630 | -€312 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | -€172 | -€6,620 | -€6,448 | -3,748% |
| Profit (loss) for the period | 9904 | -€172 | -€6,620 | -€6,448 | -3,748% |
| Profit (loss) for the period to be appropriated | 9905 | -€172 | -€6,620 | -€6,448 | -3,748% |
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 26 October 2026 via checked.be.