PERLEO: 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.
PERLEO
Largest movements
- Financial fixed assets -€676,200
no longer reported in 2024 (was €676,200)
- Receivables within one year -€198,287
down €198,287 (-47.4%), from €418,077 to €219,790
of which Other amounts receivable: -€138,505
- Cash -€135,470
down €135,470 (-66.7%), from €203,083 to €67,613
mainly Short-term financial debts (-€570,000) and Other debts (-€308,485)
- Stocks and contracts -€40,690
down €40,690 (-4.1%), from €988,057 to €947,367
- Short-term financial debts -€570,000
down €570,000 (-52.4%), from €1.1m to €518,000
- Other debts -€308,485
down €308,485 (-41.6%), from €741,134 to €432,649
- Tax, wage and social debts -€96,382
down €96,382 (-99.0%), from €97,321 to €939
- Trade debts -€77,990
down €77,990 (-98.5%), from €79,215 to €1,225
- Gross operating margin -€56,321
down €56,321 (-71.1%), from €79,250 to €22,929
- Financial charges -€29,314
down €29,314 (-61.7%), from €47,548 to €18,234
- Taxes -€6,992
down €6,992 (-85.0%), from €8,228 to €1,236
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,285,416 | €1,234,769 | -€1.1m | -46.0% |
| Fixed assets | 21/28 | €676,200 | - | -€676,200 | |
| Financial fixed assets | 28 | €676,200 | - | -€676,200 | |
| Current assets | 29/58 | €1,609,216 | €1,234,769 | -€374,447 | -23.3% |
| Stocks and contracts in progress | 3 | €988,057 | €947,367 | -€40,690 | -4.1% |
| Stocks | 30/36 | €988,057 | €947,367 | -€40,690 | -4.1% |
| Amounts receivable within one year | 40/41 | €418,077 | €219,790 | -€198,287 | -47.4% |
| Trade receivables | 40 | €59,782 | - | -€59,782 | |
| Other amounts receivable | 41 | €358,295 | €219,790 | -€138,505 | -38.7% |
| Cash at bank and in hand | 54/58 | €203,083 | €67,613 | -€135,470 | -66.7% |
| Total equity and liabilities | 10/49 | €2,285,416 | €1,234,769 | -€1.1m | -46.0% |
| Equity | 10/15 | €279,747 | €281,956 | +€2,210 | +0.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €267,347 | €269,556 | +€2,210 | +0.8% |
| Amounts payable | 17/49 | €2,005,669 | €952,813 | -€1.1m | -52.5% |
| Amounts payable within one year | 42/48 | €2,005,669 | €952,813 | -€1.1m | -52.5% |
| Financial debts | 43 | €1,088,000 | €518,000 | -€570,000 | -52.4% |
| Credit institutions | 430/8 | €1,088,000 | €518,000 | -€570,000 | -52.4% |
| Trade debts | 44 | €79,215 | €1,225 | -€77,990 | -98.5% |
| Suppliers | 440/4 | €79,215 | €1,225 | -€77,990 | -98.5% |
| Taxes, remuneration and social security | 45 | €97,321 | €939 | -€96,382 | -99.0% |
| Taxes | 450/3 | €97,321 | €939 | -€96,382 | -99.0% |
| Other amounts payable | 47/48 | €741,134 | €432,649 | -€308,485 | -41.6% |
| Other operating charges | 640/8 | €870 | €1,250 | +€380 | +43.7% |
| Gross operating margin | 9900 | €79,250 | €22,929 | -€56,321 | -71.1% |
| Operating profit (loss) | 9901 | €78,380 | €21,679 | -€56,701 | -72.3% |
| Financial charges | 65/66B | €47,548 | €18,234 | -€29,314 | -61.7% |
| Recurring financial charges | 65 | €47,548 | €18,234 | -€29,314 | -61.7% |
| Profit (loss) for the period before taxes | 9903 | €30,832 | €3,445 | -€27,386 | -88.8% |
| Income taxes | 67/77 | €8,228 | €1,236 | -€6,992 | -85.0% |
| Profit (loss) for the period | 9904 | €22,604 | €2,210 | -€20,394 | -90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,604 | €2,210 | -€20,394 | -90.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.