Perkuus: 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.
Perkuus
Largest movements
- Receivables within one year +€5,889
up €5,889 (+200%), from €2,951 to €8,840
of which Trade receivables: +€5,383
- Cash +€5,114
up €5,114 (+7.6%), from €67,252 to €72,366
mainly Net result for the year (+€34,992) and Depreciation (+€34,062)
- Tangible fixed assets -€2,716
down €2,716 (-3.4%), from €80,307 to €77,590
- Debts after one year -€35,000
down €35,000 (-58.3%), from €60,000 to €25,000
- Reserves +€34,992
up €34,992 (+79.6%), from €43,943 to €78,935
- Tax, wage and social debts +€10,135
up €10,135 (+2,612%), from €388 to €10,523
of which Taxes: +€9,436
- Trade debts -€8,123
down €8,123 (-35.8%), from €22,716 to €14,592
- Advances received +€6,744
new in 2025: €6,744
- Gross operating margin +€56,140
up €56,140 (+133%), from €42,327 to €98,467
- Taxes +€12,710
up €12,710, from -€3,071 to €9,639
- Staff costs +€4,501
up €4,501 (+34.5%), from €13,036 to €17,537
- Depreciation +€3,078
up €3,078 (+9.9%), from €30,984 to €34,062
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €150,843 | €158,798 | +€7,954 | +5.3% |
| Fixed assets | 21/28 | €80,308 | €77,591 | -€2,716 | -3.4% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €80,307 | €77,590 | -€2,716 | -3.4% |
| Plant, machinery and equipment | 23 | €74,584 | €73,254 | -€1,330 | -1.8% |
| Furniture and vehicles | 24 | €5,141 | €3,943 | -€1,197 | -23.3% |
| Other tangible fixed assets | 26 | €582 | €393 | -€189 | -32.4% |
| Current assets | 29/58 | €70,536 | €81,206 | +€10,671 | +15.1% |
| Amounts receivable within one year | 40/41 | €2,951 | €8,840 | +€5,889 | +200% |
| Trade receivables | 40 | €2,949 | €8,332 | +€5,383 | +183% |
| Other amounts receivable | 41 | €2 | €508 | +€506 | +22,282% |
| Cash at bank and in hand | 54/58 | €67,252 | €72,366 | +€5,114 | +7.6% |
| Deferred charges and accrued income | 490/1 | €332 | - | -€332 | |
| Total equity and liabilities | 10/49 | €150,843 | €158,798 | +€7,954 | +5.3% |
| Equity | 10/15 | €45,443 | €80,435 | +€34,992 | +77.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | €1,500 | = | 0.0% |
| Issued capital | 100 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €43,943 | €78,935 | +€34,992 | +79.6% |
| Distributable reserves | 133 | €43,943 | €78,935 | +€34,992 | +79.6% |
| Amounts payable | 17/49 | €105,400 | €78,362 | -€27,038 | -25.7% |
| Amounts payable after more than one year | 17 | €60,000 | €25,000 | -€35,000 | -58.3% |
| Financial debts | 170/4 | €60,000 | €25,000 | -€35,000 | -58.3% |
| Amounts payable within one year | 42/48 | €24,207 | €35,818 | +€11,611 | +48.0% |
| Trade debts | 44 | €22,716 | €14,592 | -€8,123 | -35.8% |
| Suppliers | 440/4 | €22,716 | €14,592 | -€8,123 | -35.8% |
| Advances received on contracts in progress | 46 | - | €6,744 | +€6,744 | |
| Taxes, remuneration and social security | 45 | €388 | €10,523 | +€10,135 | +2,612% |
| Taxes | 450/3 | €220 | €9,656 | +€9,436 | +4,299% |
| Remuneration and social security | 454/9 | €169 | €867 | +€698 | +414% |
| Other amounts payable | 47/48 | €1,104 | €3,960 | +€2,856 | +259% |
| Accrued charges and deferred income | 492/3 | €21,193 | €17,544 | -€3,649 | -17.2% |
| Remuneration, social security and pensions | 62 | €13,036 | €17,537 | +€4,501 | +34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,984 | €34,062 | +€3,078 | +9.9% |
| Other operating charges | 640/8 | €180 | €904 | +€723 | +402% |
| Gross operating margin | 9900 | €42,327 | €98,467 | +€56,140 | +133% |
| Operating profit (loss) | 9901 | -€1,873 | €45,964 | +€47,838 | |
| Financial charges | 65/66B | €1,197 | €1,333 | +€136 | +11.3% |
| Recurring financial charges | 65 | €1,197 | €1,333 | +€136 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,071 | €44,631 | +€47,702 | |
| Income taxes | 67/77 | -€3,071 | €9,639 | +€12,710 | |
| Profit (loss) for the period | 9904 | - | €34,992 | +€34,992 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €34,992 | +€34,992 |
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 18 October 2026 via checked.be.