PERLANA: 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.
PERLANA
Largest movements
- Tangible fixed assets -€21,088
down €21,088 (-2.9%), from €724,742 to €703,654
of which Land and buildings: -€20,927
- Profit (loss) carried forward -€15,039
down €15,039 (-6.7%), from -€223,410 to -€238,449
- Gross operating margin +€11,744
up €11,744 (+1013.2%), from €1,159 to €12,903
- Other operating charges +€198
up €198 (+3.0%), from €6,535 to €6,733
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 | €772,429 | €750,666 | -€21,763 | -2.8% |
| Fixed assets | 21/28 | €724,742 | €703,654 | -€21,088 | -2.9% |
| Tangible fixed assets | 22/27 | €724,742 | €703,654 | -€21,088 | -2.9% |
| Land and buildings | 22 | €723,533 | €702,606 | -€20,927 | -2.9% |
| Furniture and vehicles | 24 | €1,209 | €1,048 | -€161 | -13.3% |
| Current assets | 29/58 | €47,687 | €47,012 | -€675 | -1.4% |
| Amounts receivable within one year | 40/41 | €45,496 | €45,496 | = | 0.0% |
| Trade receivables | 40 | €39,796 | €39,796 | = | 0.0% |
| Other amounts receivable | 41 | €5,700 | €5,700 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,191 | €1,516 | -€675 | -30.8% |
| Total equity and liabilities | 10/49 | €772,429 | €750,666 | -€21,763 | -2.8% |
| Equity | 10/15 | -€81,029 | -€96,068 | -€15,039 | -18.6% |
| Contributions | 10/11 | €44,625 | €44,625 | = | 0.0% |
| Reserves | 13 | €97,757 | €97,757 | = | 0.0% |
| Tax-exempt reserves | 132 | €97,757 | €97,757 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€223,410 | -€238,449 | -€15,039 | -6.7% |
| Provisions and deferred taxes | 16 | €52,073 | €52,073 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €52,073 | €52,073 | = | 0.0% |
| Taxes | 161 | €52,073 | €52,073 | = | 0.0% |
| Amounts payable | 17/49 | €801,385 | €794,660 | -€6,724 | -0.8% |
| Amounts payable after more than one year | 17 | €2,130 | €2,130 | = | 0.0% |
| Other amounts payable | 178/9 | €2,130 | €2,130 | = | 0.0% |
| Amounts payable within one year | 42/48 | €799,255 | €792,531 | -€6,724 | -0.8% |
| Other amounts payable | 47/48 | €799,255 | €792,531 | -€6,724 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,088 | €21,088 | = | 0.0% |
| Other operating charges | 640/8 | €6,535 | €6,733 | +€198 | +3.0% |
| Gross operating margin | 9900 | €1,159 | €12,903 | +€11,744 | +1013.2% |
| Operating profit (loss) | 9901 | -€26,464 | -€14,918 | +€11,546 | +43.6% |
| Financial charges | 65/66B | €28 | €121 | +€93 | +325.5% |
| Recurring financial charges | 65 | €28 | €121 | +€93 | +325.5% |
| Profit (loss) for the period before taxes | 9903 | -€26,493 | -€15,039 | +€11,454 | +43.2% |
| Profit (loss) for the period | 9904 | -€26,493 | -€15,039 | +€11,454 | +43.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,493 | -€15,039 | +€11,454 | +43.2% |
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 2 October 2026 via checked.be.