Perino: 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.
Perino
Largest movements
- Cash -€98,979
down €98,979 (-64.6%), from €153,283 to €54,304
mainly Contributions, distributions and other (-€234,244) and Debts after one year (-€11,024)
- Tangible fixed assets -€9,628
down €9,628 (-28.0%), from €34,379 to €24,751
of which Furniture and vehicles: -€14,002
- Receivables within one year -€3,924
down €3,924 (-11.4%), from €34,496 to €30,572
of which Trade receivables: -€9,591
- Deferred charges and accrued income -€3,305
down €3,305 (-48.3%), from €6,838 to €3,533
- Profit (loss) carried forward -€179,917
down €179,917 (-100.0%), from €179,919 to €2
- Other debts +€64,244
new in 2025: €64,244
- Debts after one year -€11,024
down €11,024 (-62.9%), from €17,527 to €6,503
- Trade debts +€6,632
up €6,632 (+354.2%), from €1,873 to €8,505
- Tax, wage and social debts +€4,068
up €4,068 (+46.8%), from €8,694 to €12,763
- Gross operating margin -€39,230
down €39,230 (-32.4%), from €121,093 to €81,863
- Taxes -€8,142
down €8,142 (-36.1%), from €22,577 to €14,436
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 | €228,997 | €113,161 | -€115,836 | -50.6% |
| Fixed assets | 21/28 | €34,379 | €24,751 | -€9,628 | -28.0% |
| Tangible fixed assets | 22/27 | €34,379 | €24,751 | -€9,628 | -28.0% |
| Furniture and vehicles | 24 | €34,379 | €20,377 | -€14,002 | -40.7% |
| Other tangible fixed assets | 26 | - | €4,374 | +€4,374 | |
| Current assets | 29/58 | €194,617 | €88,409 | -€106,208 | -54.6% |
| Amounts receivable within one year | 40/41 | €34,496 | €30,572 | -€3,924 | -11.4% |
| Trade receivables | 40 | €22,632 | €13,042 | -€9,591 | -42.4% |
| Other amounts receivable | 41 | €11,863 | €17,530 | +€5,666 | +47.8% |
| Cash at bank and in hand | 54/58 | €153,283 | €54,304 | -€98,979 | -64.6% |
| Deferred charges and accrued income | 490/1 | €6,838 | €3,533 | -€3,305 | -48.3% |
| Total equity and liabilities | 10/49 | €228,997 | €113,161 | -€115,836 | -50.6% |
| Equity | 10/15 | €189,919 | €10,002 | -€179,917 | -94.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €179,919 | €2 | -€179,917 | -100.0% |
| Amounts payable | 17/49 | €39,078 | €103,159 | +€64,081 | +164.0% |
| Amounts payable after more than one year | 17 | €17,527 | €6,503 | -€11,024 | -62.9% |
| Financial debts | 170/4 | €17,527 | €6,503 | -€11,024 | -62.9% |
| Amounts payable within one year | 42/48 | €21,437 | €96,536 | +€75,099 | +350.3% |
| Current portion of amounts payable after more than one year | 42 | €10,870 | €11,024 | +€154 | +1.4% |
| Trade debts | 44 | €1,873 | €8,505 | +€6,632 | +354.2% |
| Suppliers | 440/4 | €1,873 | €8,505 | +€6,632 | +354.2% |
| Taxes, remuneration and social security | 45 | €8,694 | €12,763 | +€4,068 | +46.8% |
| Taxes | 450/3 | €8,694 | €12,763 | +€4,068 | +46.8% |
| Other amounts payable | 47/48 | - | €64,244 | +€64,244 | |
| Accrued charges and deferred income | 492/3 | €114 | €120 | +€6 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,117 | €14,019 | -€98 | -0.7% |
| Other operating charges | 640/8 | €950 | €669 | -€280 | -29.5% |
| Gross operating margin | 9900 | €121,093 | €81,863 | -€39,230 | -32.4% |
| Operating profit (loss) | 9901 | €106,027 | €67,175 | -€38,852 | -36.6% |
| Financial income | 75/76B | €2,457 | €1,981 | -€477 | -19.4% |
| Recurring financial income | 75 | €2,457 | €1,981 | -€477 | -19.4% |
| Financial charges | 65/66B | €543 | €393 | -€150 | -27.6% |
| Recurring financial charges | 65 | €543 | €393 | -€150 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €107,941 | €68,763 | -€39,179 | -36.3% |
| Income taxes | 67/77 | €22,577 | €14,436 | -€8,142 | -36.1% |
| Profit (loss) for the period | 9904 | €85,364 | €54,327 | -€31,037 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €85,364 | €54,327 | -€31,037 | -36.4% |
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.