Peribuild: 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.
Peribuild
Largest movements
- Tangible fixed assets -€217,984
down €217,984 (-6.9%), from €3.2m to €3.0m
of which Land and buildings: -€124,491
- Debts after one year -€300,000
down €300,000 (-11.1%), from €2.7m to €2.4m
- Accrued charges and deferred income +€72,721
up €72,721 (+325.4%), from €22,348 to €95,069
- Gross operating margin -€1.0m
down €1.0m (-82.0%), from €1.2m to €219,472
- Taxes -€265,690
down €265,690 (-99.0%), from €268,401 to €2,710
- Financial charges +€73,151
up €73,151 (+1556.4%), from €4,700 to €77,851
- Depreciation -€17,243
down €17,243 (-12.2%), from €141,734 to €124,491
- Financial income -€14,379
down €14,379 (-100.0%), from €14,379 to €0
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 | €3,242,307 | €3,007,922 | -€234,386 | -7.2% |
| Fixed assets | 21/28 | €3,182,168 | €2,964,183 | -€217,984 | -6.9% |
| Tangible fixed assets | 22/27 | €3,182,168 | €2,964,183 | -€217,984 | -6.9% |
| Land and buildings | 22 | €3,088,674 | €2,964,183 | -€124,491 | -4.0% |
| Plant, machinery and equipment | 23 | €93,493 | €0 | -€93,493 | -100.0% |
| Current assets | 29/58 | €60,140 | €43,738 | -€16,401 | -27.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €37,435 | €20,715 | -€16,720 | -44.7% |
| Trade receivables | 40 | €17,740 | €18,425 | +€685 | +3.9% |
| Other amounts receivable | 41 | €19,695 | €2,290 | -€17,405 | -88.4% |
| Cash at bank and in hand | 54/58 | €22,705 | €23,024 | +€319 | +1.4% |
| Total equity and liabilities | 10/49 | €3,242,307 | €3,007,922 | -€234,386 | -7.2% |
| Equity | 10/15 | €504,722 | €512,853 | +€8,131 | +1.6% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €4,722 | €12,853 | +€8,131 | +172.2% |
| Non-distributable reserves | 130/1 | €4,722 | €12,853 | +€8,131 | +172.2% |
| Legal reserve | 130 | €4,722 | €12,853 | +€8,131 | +172.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,737,585 | €2,495,069 | -€242,516 | -8.9% |
| Amounts payable after more than one year | 17 | €2,700,000 | €2,400,000 | -€300,000 | -11.1% |
| Financial debts | 170/4 | €2,700,000 | €2,400,000 | -€300,000 | -11.1% |
| Amounts payable within one year | 42/48 | €15,237 | €0 | -€15,237 | -100.0% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €1,151 | €0 | -€1,151 | -100.0% |
| Suppliers | 440/4 | €1,151 | €0 | -€1,151 | -100.0% |
| Taxes, remuneration and social security | 45 | €14,087 | €0 | -€14,087 | -100.0% |
| Taxes | 450/3 | €14,087 | €0 | -€14,087 | -100.0% |
| Accrued charges and deferred income | 492/3 | €22,348 | €95,069 | +€72,721 | +325.4% |
| Non-recurring operating income | 76A | €1,214,174 | €12,832 | -€1.2m | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141,734 | €124,491 | -€17,243 | -12.2% |
| Other operating charges | 640/8 | €1,263 | €6,289 | +€5,026 | +398.0% |
| Gross operating margin | 9900 | €1,220,237 | €219,472 | -€1.0m | -82.0% |
| Operating profit (loss) | 9901 | €1,077,240 | €88,692 | -€988,548 | -91.8% |
| Financial income | 75/76B | €14,379 | €0 | -€14,379 | -100.0% |
| Recurring financial income | 75 | €14,379 | €0 | -€14,379 | -100.0% |
| Financial charges | 65/66B | €4,700 | €77,851 | +€73,151 | +1556.4% |
| Recurring financial charges | 65 | €4,700 | €77,851 | +€73,151 | +1556.4% |
| Profit (loss) for the period before taxes | 9903 | €1,086,919 | €10,841 | -€1.1m | -99.0% |
| Income taxes | 67/77 | €268,401 | €2,710 | -€265,690 | -99.0% |
| Profit (loss) for the period | 9904 | €818,519 | €8,131 | -€810,388 | -99.0% |
| Profit (loss) for the period to be appropriated | 9905 | €818,519 | €8,131 | -€810,388 | -99.0% |
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.