PERKIMA: 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.
PERKIMA
Largest movements
- Cash +€54,563
up €54,563 (+24.8%), from €219,781 to €274,344
mainly Net result for the year (+€95,748) and Depreciation (+€21,892)
- Deferred charges and accrued income +€28,017
up €28,017 (+2,749%), from €1,019 to €29,036
- Tangible fixed assets -€21,892
down €21,892 (-6.4%), from €342,550 to €320,658
of which Land and buildings: -€12,857
- Receivables within one year -€12,520
down €12,520 (-29.1%), from €43,024 to €30,505
of which Trade receivables: -€12,520
- Reserves +€95,748
up €95,748 (+12.0%), from €794,748 to €890,496
of which Distributable reserves: +€137,848
- Trade debts -€24,767
down €24,767 (-29.5%), from €83,891 to €59,124
- Current portion of long-term debt -€16,866
no longer reported in 2025 (was €16,866)
- Debts after one year -€16,484
down €16,484 (-12.9%), from €127,744 to €111,260
- Tax, wage and social debts +€15,630
up €15,630 (+51.1%), from €30,582 to €46,211
of which Taxes: +€15,296
- Gross operating margin +€37,085
up €37,085 (+12.3%), from €301,056 to €338,141
- Taxes +€5,647
up €5,647 (+14.0%), from €40,389 to €46,036
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 | €1,115,937 | €1,160,105 | +€44,169 | +4.0% |
| Fixed assets | 21/28 | €342,550 | €320,658 | -€21,892 | -6.4% |
| Tangible fixed assets | 22/27 | €342,550 | €320,658 | -€21,892 | -6.4% |
| Land and buildings | 22 | €326,832 | €313,975 | -€12,857 | -3.9% |
| Plant, machinery and equipment | 23 | €4,297 | €1,339 | -€2,958 | -68.8% |
| Furniture and vehicles | 24 | €11,421 | €5,344 | -€6,077 | -53.2% |
| Current assets | 29/58 | €773,387 | €839,447 | +€66,060 | +8.5% |
| Stocks and contracts in progress | 3 | €509,563 | €505,563 | -€4,000 | -0.8% |
| Stocks | 30/36 | €509,563 | €505,563 | -€4,000 | -0.8% |
| Amounts receivable within one year | 40/41 | €43,024 | €30,505 | -€12,520 | -29.1% |
| Trade receivables | 40 | €35,636 | €23,117 | -€12,520 | -35.1% |
| Other amounts receivable | 41 | €7,388 | €7,388 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €219,781 | €274,344 | +€54,563 | +24.8% |
| Deferred charges and accrued income | 490/1 | €1,019 | €29,036 | +€28,017 | +2,749% |
| Total equity and liabilities | 10/49 | €1,115,937 | €1,160,105 | +€44,169 | +4.0% |
| Equity | 10/15 | €839,748 | €935,496 | +€95,748 | +11.4% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €794,748 | €890,496 | +€95,748 | +12.0% |
| Tax-exempt reserves | 132 | €42,100 | - | -€42,100 | |
| Distributable reserves | 133 | €752,648 | €890,496 | +€137,848 | +18.3% |
| Amounts payable | 17/49 | €276,188 | €224,609 | -€51,579 | -18.7% |
| Amounts payable after more than one year | 17 | €127,744 | €111,260 | -€16,484 | -12.9% |
| Other amounts payable | 178/9 | €127,744 | €111,260 | -€16,484 | -12.9% |
| Amounts payable within one year | 42/48 | €143,172 | €105,335 | -€37,837 | -26.4% |
| Current portion of amounts payable after more than one year | 42 | €16,866 | - | -€16,866 | |
| Financial debts | 43 | €11,833 | - | -€11,833 | |
| Credit institutions | 430/8 | €11,833 | - | -€11,833 | |
| Trade debts | 44 | €83,891 | €59,124 | -€24,767 | -29.5% |
| Suppliers | 440/4 | €83,891 | €59,124 | -€24,767 | -29.5% |
| Taxes, remuneration and social security | 45 | €30,582 | €46,211 | +€15,630 | +51.1% |
| Taxes | 450/3 | €12,948 | €28,244 | +€15,296 | +118% |
| Remuneration and social security | 454/9 | €17,633 | €17,967 | +€334 | +1.9% |
| Accrued charges and deferred income | 492/3 | €5,272 | €8,014 | +€2,742 | +52.0% |
| Remuneration, social security and pensions | 62 | €164,025 | €164,601 | +€575 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,927 | €21,892 | -€2,035 | -8.5% |
| Other operating charges | 640/8 | €5,752 | €5,438 | -€315 | -5.5% |
| Gross operating margin | 9900 | €301,056 | €338,141 | +€37,085 | +12.3% |
| Operating profit (loss) | 9901 | €107,352 | €146,211 | +€38,859 | +36.2% |
| Financial income | 75/76B | €6,537 | €5,665 | -€872 | -13.3% |
| Recurring financial income | 75 | €6,537 | €5,665 | -€872 | -13.3% |
| Financial charges | 65/66B | €7,761 | €10,092 | +€2,332 | +30.0% |
| Recurring financial charges | 65 | €7,761 | €10,092 | +€2,332 | +30.0% |
| Profit (loss) for the period before taxes | 9903 | €106,128 | €141,783 | +€35,656 | +33.6% |
| Income taxes | 67/77 | €40,389 | €46,036 | +€5,647 | +14.0% |
| Profit (loss) for the period | 9904 | €65,739 | €95,748 | +€30,009 | +45.6% |
| Transfer from tax-exempt reserves | 789 | €92,620 | €42,100 | -€50,520 | -54.5% |
| Profit (loss) for the period to be appropriated | 9905 | €158,359 | €137,848 | -€20,511 | -13.0% |
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 28 October 2026 via checked.be.