Perifar: 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.
Perifar
Largest movements
- Cash +€141,554
up €141,554 (+15.5%), from €912,637 to €1.1m
mainly Net result for the year (+€118,986) and Receivables within one year (+€11,067)
- Profit (loss) carried forward +€118,153
up €118,153 (+45.0%), from €262,344 to €380,498
- Gross operating margin -€39,138
down €39,138 (-13.6%), from €288,365 to €249,227
- Other operating charges -€12,424
down €12,424 (-85.6%), from €14,521 to €2,097
- Taxes -€8,853
down €8,853 (-18.5%), from €47,849 to €38,995
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 | €1,210,165 | €1,328,452 | +€118,288 | +9.8% |
| Fixed assets | 21/28 | €20,022 | €17,011 | -€3,011 | -15.0% |
| Tangible fixed assets | 22/27 | €20,022 | €17,011 | -€3,011 | -15.0% |
| Land and buildings | 22 | €2,972 | €2,590 | -€382 | -12.9% |
| Plant, machinery and equipment | 23 | €17,050 | €14,421 | -€2,629 | -15.4% |
| Current assets | 29/58 | €1,190,142 | €1,311,441 | +€121,299 | +10.2% |
| Stocks and contracts in progress | 3 | €144,346 | €135,014 | -€9,332 | -6.5% |
| Stocks | 30/36 | €144,346 | €135,014 | -€9,332 | -6.5% |
| Amounts receivable within one year | 40/41 | €128,813 | €117,747 | -€11,067 | -8.6% |
| Trade receivables | 40 | €97,525 | €100,297 | +€2,771 | +2.8% |
| Other amounts receivable | 41 | €31,288 | €17,450 | -€13,838 | -44.2% |
| Cash at bank and in hand | 54/58 | €912,637 | €1,054,191 | +€141,554 | +15.5% |
| Deferred charges and accrued income | 490/1 | €4,345 | €4,490 | +€145 | +3.3% |
| Total equity and liabilities | 10/49 | €1,210,165 | €1,328,452 | +€118,288 | +9.8% |
| Equity | 10/15 | €1,129,472 | €1,247,625 | +€118,153 | +10.5% |
| Contributions | 10/11 | €80,565 | €80,565 | = | 0.0% |
| Reserves | 13 | €786,562 | €786,562 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,057 | €8,057 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,057 | €8,057 | = | 0.0% |
| Distributable reserves | 133 | €778,506 | €778,506 | = | 0.0% |
| Profit (loss) carried forward | 14 | €262,344 | €380,498 | +€118,153 | +45.0% |
| Amounts payable | 17/49 | €80,693 | €80,827 | +€135 | +0.2% |
| Amounts payable within one year | 42/48 | €80,693 | €80,827 | +€135 | +0.2% |
| Trade debts | 44 | €52,294 | €53,907 | +€1,612 | +3.1% |
| Suppliers | 440/4 | €52,294 | €53,907 | +€1,612 | +3.1% |
| Taxes, remuneration and social security | 45 | €18,792 | €11,871 | -€6,921 | -36.8% |
| Taxes | 450/3 | €1,332 | - | -€1,332 | |
| Remuneration and social security | 454/9 | €17,460 | €11,871 | -€5,589 | -32.0% |
| Other amounts payable | 47/48 | €9,606 | €15,050 | +€5,444 | +56.7% |
| Remuneration, social security and pensions | 62 | €87,414 | €89,981 | +€2,566 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,797 | €3,011 | -€1,786 | -37.2% |
| Other operating charges | 640/8 | €14,521 | €2,097 | -€12,424 | -85.6% |
| Gross operating margin | 9900 | €288,365 | €249,227 | -€39,138 | -13.6% |
| Operating profit (loss) | 9901 | €181,633 | €154,139 | -€27,494 | -15.1% |
| Financial income | 75/76B | €7,725 | €4,905 | -€2,820 | -36.5% |
| Recurring financial income | 75 | €7,725 | €4,905 | -€2,820 | -36.5% |
| Financial charges | 65/66B | €753 | €1,062 | +€309 | +41.1% |
| Recurring financial charges | 65 | €753 | €1,062 | +€309 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | €188,605 | €157,982 | -€30,624 | -16.2% |
| Income taxes | 67/77 | €47,849 | €38,995 | -€8,853 | -18.5% |
| Profit (loss) for the period | 9904 | €140,757 | €118,986 | -€21,770 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €140,757 | €118,986 | -€21,770 | -15.5% |
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 12 October 2026 via checked.be.