PERLAN: 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.
PERLAN
Largest movements
- Current investments +€45,359
up €45,359 (+19.7%), from €230,655 to €276,014
- Receivables within one year +€36,004
up €36,004 (+6234.4%), from €578 to €36,581
of which Trade receivables: +€29,648
- Deferred charges and accrued income -€23,324
down €23,324 (-38.4%), from €60,816 to €37,492
- Cash +€9,688
up €9,688 (+59.9%), from €16,180 to €25,869
mainly Other debts (+€59,664) and Deferred charges and accrued income (+€23,324)
- Other debts +€59,664
up €59,664 (+60.9%), from €97,938 to €157,603
- Trade debts +€9,304
up €9,304 (+20.4%), from €45,581 to €54,885
- Accrued charges and deferred income +€5,928
new in 2025: €5,928
- Reserves -€5,233
down €5,233 (-3.9%), from €135,911 to €130,677
of which Distributable reserves: -€5,233
- Gross operating margin -€13,613
down €13,613 (-45.4%), from €29,973 to €16,360
- Financial income +€8,044
up €8,044 (+1809.9%), from €444 to €8,489
- Taxes -€2,183
down €2,183 (-22.4%), from €9,762 to €7,579
- Financial charges +€357
up €357 (+107.9%), from €330 to €687
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 | €308,229 | €375,956 | +€67,727 | +22.0% |
| Current assets | 29/58 | €308,229 | €375,956 | +€67,727 | +22.0% |
| Amounts receivable within one year | 40/41 | €578 | €36,581 | +€36,004 | +6234.4% |
| Trade receivables | 40 | €578 | €30,225 | +€29,648 | +5133.8% |
| Other amounts receivable | 41 | - | €6,356 | +€6,356 | |
| Current investments | 50/53 | €230,655 | €276,014 | +€45,359 | +19.7% |
| Cash at bank and in hand | 54/58 | €16,180 | €25,869 | +€9,688 | +59.9% |
| Deferred charges and accrued income | 490/1 | €60,816 | €37,492 | -€23,324 | -38.4% |
| Total equity and liabilities | 10/49 | €308,229 | €375,956 | +€67,727 | +22.0% |
| Equity | 10/15 | €161,391 | €156,158 | -€5,233 | -3.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €135,911 | €130,677 | -€5,233 | -3.9% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €133,411 | €128,177 | -€5,233 | -3.9% |
| Profit (loss) carried forward | 14 | €480 | €480 | = | 0.0% |
| Amounts payable | 17/49 | €146,838 | €219,798 | +€72,960 | +49.7% |
| Amounts payable within one year | 42/48 | €146,838 | €213,870 | +€67,032 | +45.7% |
| Trade debts | 44 | €45,581 | €54,885 | +€9,304 | +20.4% |
| Suppliers | 440/4 | €45,581 | €54,885 | +€9,304 | +20.4% |
| Taxes, remuneration and social security | 45 | €3,318 | €1,382 | -€1,937 | -58.4% |
| Taxes | 450/3 | €3,318 | €1,382 | -€1,937 | -58.4% |
| Other amounts payable | 47/48 | €97,938 | €157,603 | +€59,664 | +60.9% |
| Accrued charges and deferred income | 492/3 | - | €5,928 | +€5,928 | |
| Other operating charges | 640/8 | €589 | €595 | +€7 | +1.1% |
| Gross operating margin | 9900 | €29,973 | €16,360 | -€13,613 | -45.4% |
| Operating profit (loss) | 9901 | €29,385 | €15,765 | -€13,620 | -46.4% |
| Financial income | 75/76B | €444 | €8,489 | +€8,044 | +1809.9% |
| Recurring financial income | 75 | €444 | €8,489 | +€8,044 | +1809.9% |
| Financial charges | 65/66B | €330 | €687 | +€357 | +107.9% |
| Recurring financial charges | 65 | €330 | €687 | +€357 | +107.9% |
| Profit (loss) for the period before taxes | 9903 | €29,499 | €23,566 | -€5,932 | -20.1% |
| Income taxes | 67/77 | €9,762 | €7,579 | -€2,183 | -22.4% |
| Profit (loss) for the period | 9904 | €19,737 | €15,987 | -€3,750 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,737 | €15,987 | -€3,750 | -19.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.