PERIGNON: 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.
PERIGNON
Largest movements
- Cash -€5,491
down €5,491 (-100.0%), from €5,491 to €0
mainly Trade debts (-€4,583) and Investment in fixed assets (net) (-€3,550)
- Receivables within one year -€3,669
down €3,669 (-16.1%), from €22,844 to €19,175
of which Trade receivables: -€8,585
- Tangible fixed assets +€2,219
up €2,219 (+205.3%), from €1,081 to €3,299
of which Plant, machinery and equipment: +€2,048
- Stocks and contracts +€2,000
up €2,000, from €0 to €2,000
- Deferred charges and accrued income -€1,067
down €1,067 (-67.7%), from €1,576 to €508
- Trade debts -€4,583
down €4,583 (-31.1%), from €14,752 to €10,169
- Profit (loss) carried forward -€2,587
down €2,587 (-217.4%), from -€1,190 to -€3,776
- Short-term financial debts +€1,324
new in 2025: €1,324
- Tax, wage and social debts -€452
down €452 (-46.1%), from €980 to €528
of which Taxes: -€452
- Gross operating margin -€5,137
down €5,137 (-54.7%), from €9,396 to €4,259
- Financial charges +€1,484
up €1,484 (+77.1%), from €1,924 to €3,408
- Taxes -€1,425
down €1,425 (-75.5%), from €1,888 to €463
- Other operating charges +€651
up €651 (+57.5%), from €1,132 to €1,783
- Depreciation +€517
up €517 (+63.5%), from €814 to €1,331
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 | €36,992 | €30,983 | -€6,009 | -16.2% |
| Fixed assets | 21/28 | €2,081 | €4,299 | +€2,219 | +106.6% |
| Tangible fixed assets | 22/27 | €1,081 | €3,299 | +€2,219 | +205.3% |
| Plant, machinery and equipment | 23 | €236 | €2,284 | +€2,048 | +868.8% |
| Furniture and vehicles | 24 | €845 | €1,015 | +€170 | +20.1% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €34,911 | €26,684 | -€8,227 | -23.6% |
| Amounts receivable after more than one year | 29 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 291 | €5,000 | €5,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €0 | €2,000 | +€2,000 | |
| Contracts in progress | 37 | €0 | €2,000 | +€2,000 | |
| Amounts receivable within one year | 40/41 | €22,844 | €19,175 | -€3,669 | -16.1% |
| Trade receivables | 40 | €22,844 | €14,259 | -€8,585 | -37.6% |
| Other amounts receivable | 41 | €0 | €4,916 | +€4,916 | |
| Cash at bank and in hand | 54/58 | €5,491 | €0 | -€5,491 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,576 | €508 | -€1,067 | -67.7% |
| Total equity and liabilities | 10/49 | €36,992 | €30,983 | -€6,009 | -16.2% |
| Equity | 10/15 | €18,499 | €15,913 | -€2,587 | -14.0% |
| Contributions | 10/11 | €18,500 | €18,500 | = | 0.0% |
| Reserves | 13 | €1,189 | €1,189 | = | 0.0% |
| Distributable reserves | 133 | €1,189 | €1,189 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,190 | -€3,776 | -€2,587 | -217.4% |
| Amounts payable | 17/49 | €18,493 | €15,070 | -€3,422 | -18.5% |
| Amounts payable within one year | 42/48 | €18,493 | €15,070 | -€3,422 | -18.5% |
| Financial debts | 43 | - | €1,324 | +€1,324 | |
| Credit institutions | 430/8 | - | €1,324 | +€1,324 | |
| Trade debts | 44 | €14,752 | €10,169 | -€4,583 | -31.1% |
| Suppliers | 440/4 | €14,752 | €10,169 | -€4,583 | -31.1% |
| Taxes, remuneration and social security | 45 | €980 | €528 | -€452 | -46.1% |
| Taxes | 450/3 | €980 | €528 | -€452 | -46.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,760 | €3,049 | +€289 | +10.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €814 | €1,331 | +€517 | +63.5% |
| Other operating charges | 640/8 | €1,132 | €1,783 | +€651 | +57.5% |
| Gross operating margin | 9900 | €9,396 | €4,259 | -€5,137 | -54.7% |
| Operating profit (loss) | 9901 | €7,449 | €1,144 | -€6,305 | -84.6% |
| Financial income | 75/76B | €312 | €140 | -€172 | -55.1% |
| Recurring financial income | 75 | €312 | €140 | -€172 | -55.1% |
| Financial charges | 65/66B | €1,924 | €3,408 | +€1,484 | +77.1% |
| Recurring financial charges | 65 | €1,924 | €3,408 | +€1,484 | +77.1% |
| Profit (loss) for the period before taxes | 9903 | €5,838 | -€2,124 | -€7,961 | |
| Income taxes | 67/77 | €1,888 | €463 | -€1,425 | -75.5% |
| Profit (loss) for the period | 9904 | €3,949 | -€2,587 | -€6,536 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,949 | -€2,587 | -€6,536 |
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 4 October 2026 via checked.be.