PERLAV: 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.
What changed
PERLAV
NACE 81.220, Other building cleaning and industrial cleaning
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€115,538
2024 · €91,872+€23,666
Equity
€809,845
2024 · €638,093+€171,752
Cash
€29,420
2024 · €12,298+€17,122
Balance sheet total
€5.1m
2024 · €4.8m+€375,775
Largest movements
Assets
- Receivables within one year +€493,048
up €493,048 (+63.9%), from €771,287 to €1.3m
of which Other amounts receivable: +€456,242
- Tangible fixed assets -€158,392
down €158,392 (-4.2%), from €3.8m to €3.7m
of which Furniture and vehicles: -€139,361
Equity and liabilities
- Investment grants +€233,488
up €233,488 (+4503.3%), from €5,185 to €238,673
- Debts after one year -€183,048
down €183,048 (-8.2%), from €2.2m to €2.1m
- Other debts +€137,760
up €137,760 (+66.7%), from €206,507 to €344,267
- Short-term financial debts +€89,950
up €89,950 (+34.6%), from €260,050 to €350,000
- Trade debts +€85,525
up €85,525 (+94.5%), from €90,505 to €176,030
Income statement
- Gross operating margin +€198,790
up €198,790 (+4.3%), from €4.7m to €4.9m
- Staff costs +€133,081
up €133,081 (+3.5%), from €3.8m to €4.0m
- Depreciation +€70,645
up €70,645 (+12.7%), from €554,335 to €624,980
- Financial income +€55,207
up €55,207 (+555.5%), from €9,939 to €65,146
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.
Result 2024
€91,872
Gross operating margin
+€198,790
Staff costs
-€133,081
Depreciation
-€70,645
Other operating charges
+€2,799
Financial income
+€55,207
Financial charges
-€23,310
Taxes
-€6,094
Result 2025
€115,538
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.
From operations
+€489,046
Investment
-€465,128
Financing
-€6,795
Cash 2024
€12,298
From operations (derived)
+€489,046
Net result for the year
+€115,538
Depreciation
+€624,980
Stocks and contracts
+€2,547
Receivables within one year
-€493,048
Deferred charges and accrued income
-€28,004
Trade debts
+€85,525
Tax, wage and social debts
+€34,930
Other debts
+€137,760
Accrued charges and deferred income
+€8,817
Investment (derived)
-€465,128
Investment in fixed assets (net)
-€465,128
Financing
-€6,795
Debts after one year
-€183,048
Current portion of long-term debt
+€30,089
Short-term financial debts
+€89,950
Contributions, distributions and other
+€56,214
Cash 2025
€29,420
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,753,911 | €5,129,685 | +€375,775 | +7.9% |
| Fixed assets | 21/28 | €3,822,924 | €3,663,072 | -€159,852 | -4.2% |
| Intangible fixed assets | 21 | €2,519 | €1,769 | -€750 | -29.8% |
| Tangible fixed assets | 22/27 | €3,813,965 | €3,655,573 | -€158,392 | -4.2% |
| Land and buildings | 22 | €2,569,884 | €2,586,924 | +€17,039 | +0.7% |
| Plant, machinery and equipment | 23 | €118,663 | €93,919 | -€24,745 | -20.9% |
| Furniture and vehicles | 24 | €1,106,592 | €967,231 | -€139,361 | -12.6% |
| Assets under construction and advance payments | 27 | €18,826 | €7,500 | -€11,326 | -60.2% |
| Financial fixed assets | 28 | €6,440 | €5,730 | -€710 | -11.0% |
| Current assets | 29/58 | €930,986 | €1,466,613 | +€535,627 | +57.5% |
| Stocks and contracts in progress | 3 | €69,794 | €67,247 | -€2,547 | -3.6% |
| Stocks | 30/36 | €69,794 | €67,247 | -€2,547 | -3.6% |
| Amounts receivable within one year | 40/41 | €771,287 | €1,264,335 | +€493,048 | +63.9% |
| Trade receivables | 40 | €569,618 | €606,424 | +€36,806 | +6.5% |
| Other amounts receivable | 41 | €201,669 | €657,911 | +€456,242 | +226.2% |
| Cash at bank and in hand | 54/58 | €12,298 | €29,420 | +€17,122 | +139.2% |
| Deferred charges and accrued income | 490/1 | €77,608 | €105,612 | +€28,004 | +36.1% |
| Total equity and liabilities | 10/49 | €4,753,911 | €5,129,685 | +€375,775 | +7.9% |
| Equity | 10/15 | €638,093 | €809,845 | +€171,752 | +26.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €607,908 | €546,172 | -€61,736 | -10.2% |
| Distributable reserves | 133 | €607,908 | €546,172 | -€61,736 | -10.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Investment grants | 15 | €5,185 | €238,673 | +€233,488 | +4503.3% |
| Amounts payable | 17/49 | €4,115,818 | €4,319,840 | +€204,023 | +5.0% |
| Amounts payable after more than one year | 17 | €2,236,831 | €2,053,783 | -€183,048 | -8.2% |
| Financial debts | 170/4 | €2,236,831 | €2,053,783 | -€183,048 | -8.2% |
| Amounts payable within one year | 42/48 | €1,856,259 | €2,234,512 | +€378,253 | +20.4% |
| Current portion of amounts payable after more than one year | 42 | €606,890 | €636,979 | +€30,089 | +5.0% |
| Financial debts | 43 | €260,050 | €350,000 | +€89,950 | +34.6% |
| Credit institutions | 430/8 | €260,050 | €350,000 | +€89,950 | +34.6% |
| Trade debts | 44 | €90,505 | €176,030 | +€85,525 | +94.5% |
| Suppliers | 440/4 | €90,505 | €176,030 | +€85,525 | +94.5% |
| Taxes, remuneration and social security | 45 | €692,307 | €727,237 | +€34,930 | +5.0% |
| Taxes | 450/3 | €40,324 | €61,859 | +€21,535 | +53.4% |
| Remuneration and social security | 454/9 | €651,983 | €665,378 | +€13,395 | +2.1% |
| Other amounts payable | 47/48 | €206,507 | €344,267 | +€137,760 | +66.7% |
| Accrued charges and deferred income | 492/3 | €22,728 | €31,545 | +€8,817 | +38.8% |
| Remuneration, social security and pensions | 62 | €3,818,636 | €3,951,717 | +€133,081 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €554,335 | €624,980 | +€70,645 | +12.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €32,510 | €29,711 | -€2,799 | -8.6% |
| Gross operating margin | 9900 | €4,667,584 | €4,866,373 | +€198,790 | +4.3% |
| Operating profit (loss) | 9901 | €262,103 | €259,965 | -€2,137 | -0.8% |
| Financial income | 75/76B | €9,939 | €65,146 | +€55,207 | +555.5% |
| Recurring financial income | 75 | €9,939 | €65,146 | +€55,207 | +555.5% |
| Financial charges | 65/66B | €131,475 | €154,785 | +€23,310 | +17.7% |
| Recurring financial charges | 65 | €131,475 | €154,785 | +€23,310 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €140,567 | €170,327 | +€29,760 | +21.2% |
| Income taxes | 67/77 | €48,694 | €54,789 | +€6,094 | +12.5% |
| Profit (loss) for the period | 9904 | €91,872 | €115,538 | +€23,666 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €91,872 | €115,538 | +€23,666 | +25.8% |
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 29 September 2026 via checked.be.