PERLE GROUPE: 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.
PERLE GROUPE
Largest movements
- Tangible fixed assets -€875
down €875 (-38.2%), from €2,289 to €1,414
- Receivables within one year +€656
up €656 (+29.1%), from €2,255 to €2,911
- Financial fixed assets +€191
new in 2025: €191
- Other debts +€5,397
up €5,397 (+18.8%), from €28,757 to €34,154
- Profit (loss) carried forward -€4,680
down €4,680 (-15.4%), from -€30,340 to -€35,020
- Trade debts -€868
down €868 (-76.3%), from €1,137 to €269
- Tax, wage and social debts +€155
new in 2025: €155
- Staff costs -€3,138
no longer reported in 2025 (was €3,138)
- Depreciation -€890
down €890 (-50.4%), from €1,765 to €875
- Financial charges +€347
up €347 (+330.2%), from €105 to €452
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 | €4,554 | €4,558 | +€4 | +0.1% |
| Fixed assets | 21/28 | €2,289 | €1,605 | -€685 | -29.9% |
| Tangible fixed assets | 22/27 | €2,289 | €1,414 | -€875 | -38.2% |
| Other tangible fixed assets | 26 | €2,289 | €1,414 | -€875 | -38.2% |
| Financial fixed assets | 28 | - | €191 | +€191 | |
| Current assets | 29/58 | €2,265 | €2,953 | +€688 | +30.4% |
| Amounts receivable within one year | 40/41 | €2,255 | €2,911 | +€656 | +29.1% |
| Other amounts receivable | 41 | €2,255 | €2,911 | +€656 | +29.1% |
| Cash at bank and in hand | 54/58 | €10 | €42 | +€32 | +334.1% |
| Total equity and liabilities | 10/49 | €4,554 | €4,558 | +€4 | +0.1% |
| Equity | 10/15 | -€25,340 | -€30,020 | -€4,680 | -18.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,340 | -€35,020 | -€4,680 | -15.4% |
| Amounts payable | 17/49 | €29,894 | €34,578 | +€4,684 | +15.7% |
| Amounts payable within one year | 42/48 | €29,894 | €34,578 | +€4,684 | +15.7% |
| Trade debts | 44 | €1,137 | €269 | -€868 | -76.3% |
| Suppliers | 440/4 | €1,137 | €269 | -€868 | -76.3% |
| Taxes, remuneration and social security | 45 | - | €155 | +€155 | |
| Taxes | 450/3 | - | €155 | +€155 | |
| Other amounts payable | 47/48 | €28,757 | €34,154 | +€5,397 | +18.8% |
| Remuneration, social security and pensions | 62 | €3,138 | - | -€3,138 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,765 | €875 | -€890 | -50.4% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€3,241 | -€3,233 | +€8 | +0.2% |
| Operating profit (loss) | 9901 | -€8,262 | -€4,228 | +€4,034 | +48.8% |
| Financial charges | 65/66B | €105 | €452 | +€347 | +330.2% |
| Recurring financial charges | 65 | €105 | €452 | +€347 | +330.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,367 | -€4,680 | +€3,687 | +44.1% |
| Profit (loss) for the period | 9904 | -€8,367 | -€4,680 | +€3,687 | +44.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,367 | -€4,680 | +€3,687 | +44.1% |
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 12 October 2026 via checked.be.