PERLAUX GRAPHICS: 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.
PERLAUX GRAPHICS
Largest movements
- Tangible fixed assets -€4,727
down €4,727 (-84.2%), from €5,612 to €885
of which Furniture and vehicles: -€4,547
- Cash -€1,573
down €1,573 (-89.0%), from €1,768 to €195
mainly Net result for the year (-€5,871) and Trade debts (-€1,854)
- Receivables within one year -€1,241
down €1,241 (-1.5%), from €82,021 to €80,780
of which Trade receivables: -€784
- Profit (loss) carried forward -€5,871
down €5,871 (-37.2%), from -€15,800 to -€21,671
- Trade debts -€1,854
down €1,854 (-89.8%), from €2,064 to €210
- Gross operating margin -€6,297
down €6,297 (-95.8%), from €6,572 to €275
- Depreciation -€1,507
down €1,507 (-24.2%), from €6,234 to €4,727
- Taxes -€281
down €281 (-60.3%), from €466 to €185
- Other operating charges +€118
up €118 (+12.2%), from €964 to €1,082
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 | €89,401 | €81,860 | -€7,541 | -8.4% |
| Fixed assets | 21/28 | €5,612 | €885 | -€4,727 | -84.2% |
| Tangible fixed assets | 22/27 | €5,612 | €885 | -€4,727 | -84.2% |
| Plant, machinery and equipment | 23 | €180 | - | -€180 | |
| Furniture and vehicles | 24 | €5,432 | €885 | -€4,547 | -83.7% |
| Current assets | 29/58 | €83,789 | €80,975 | -€2,814 | -3.4% |
| Amounts receivable within one year | 40/41 | €82,021 | €80,780 | -€1,241 | -1.5% |
| Trade receivables | 40 | €784 | - | -€784 | |
| Other amounts receivable | 41 | €81,237 | €80,780 | -€457 | -0.6% |
| Cash at bank and in hand | 54/58 | €1,768 | €195 | -€1,573 | -89.0% |
| Total equity and liabilities | 10/49 | €89,401 | €81,860 | -€7,541 | -8.4% |
| Equity | 10/15 | €86,923 | €81,052 | -€5,871 | -6.8% |
| Contributions | 10/11 | €9,916 | €9,916 | = | 0.0% |
| Capital | 10 | €9,916 | €9,916 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €92,807 | €92,807 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €90,948 | €90,948 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,800 | -€21,671 | -€5,871 | -37.2% |
| Amounts payable | 17/49 | €2,478 | €808 | -€1,670 | -67.4% |
| Amounts payable within one year | 42/48 | €2,478 | €808 | -€1,670 | -67.4% |
| Trade debts | 44 | €2,064 | €210 | -€1,854 | -89.8% |
| Suppliers | 440/4 | €2,064 | €210 | -€1,854 | -89.8% |
| Taxes, remuneration and social security | 45 | €414 | €598 | +€184 | +44.4% |
| Taxes | 450/3 | €414 | €598 | +€184 | +44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,234 | €4,727 | -€1,507 | -24.2% |
| Other operating charges | 640/8 | €964 | €1,082 | +€118 | +12.2% |
| Gross operating margin | 9900 | €6,572 | €275 | -€6,297 | -95.8% |
| Operating profit (loss) | 9901 | -€626 | -€5,534 | -€4,908 | -784.0% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €192 | €154 | -€38 | -19.8% |
| Recurring financial charges | 65 | €192 | €154 | -€38 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | -€818 | -€5,686 | -€4,868 | -595.1% |
| Income taxes | 67/77 | €466 | €185 | -€281 | -60.3% |
| Profit (loss) for the period | 9904 | -€1,284 | -€5,871 | -€4,587 | -357.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,284 | -€5,871 | -€4,587 | -357.2% |
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 11 October 2026 via checked.be.