PERLIBETON: 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.
PERLIBETON
Largest movements
- Cash -€2,099
down €2,099 (-3.3%), from €63,055 to €60,956
mainly Net result for the year (-€1,125) and Other debts (-€680)
- Profit (loss) carried forward -€1,125
down €1,125 (-24.4%), from €4,607 to €3,482
- Other debts -€680
no longer reported in 2025 (was €680)
- Gross operating margin +€493
up €493 (+51.4%), from -€958 to -€466
- Other operating charges +€14
up €14 (+2.8%), from €513 to €528
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.
Derived cash bridge
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 | €63,160 | €61,060 | -€2,099 | -3.3% |
| Current assets | 29/58 | €63,160 | €61,060 | -€2,099 | -3.3% |
| Amounts receivable within one year | 40/41 | €104 | €104 | = | 0.0% |
| Other amounts receivable | 41 | €104 | €104 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €63,055 | €60,956 | -€2,099 | -3.3% |
| Total equity and liabilities | 10/49 | €63,160 | €61,060 | -€2,099 | -3.3% |
| Equity | 10/15 | €62,171 | €61,046 | -€1,125 | -1.8% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €48,888 | €48,888 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €47,028 | €47,028 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,607 | €3,482 | -€1,125 | -24.4% |
| Amounts payable | 17/49 | €989 | €15 | -€974 | -98.5% |
| Amounts payable within one year | 42/48 | €935 | €15 | -€920 | -98.4% |
| Trade debts | 44 | €244 | - | -€244 | |
| Suppliers | 440/4 | €244 | - | -€244 | |
| Taxes, remuneration and social security | 45 | €11 | €15 | +€4 | +35.0% |
| Taxes | 450/3 | €11 | €15 | +€4 | +35.0% |
| Other amounts payable | 47/48 | €680 | - | -€680 | |
| Accrued charges and deferred income | 492/3 | €54 | - | -€54 | |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€958 | -€466 | +€493 | +51.4% |
| Operating profit (loss) | 9901 | -€1,472 | -€993 | +€478 | +32.5% |
| Financial charges | 65/66B | €137 | €132 | -€5 | -3.7% |
| Recurring financial charges | 65 | €137 | €132 | -€5 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,609 | -€1,125 | +€483 | +30.0% |
| Profit (loss) for the period | 9904 | -€1,609 | -€1,125 | +€483 | +30.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,609 | -€1,125 | +€483 | +30.0% |
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 16 October 2026 via checked.be.