Perlimmo: 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.
Perlimmo
Largest movements
- Receivables within one year -€104,635
down €104,635 (-80.1%), from €130,684 to €26,049
of which Trade receivables: -€103,300
- Cash -€77,299
down €77,299 (-47.9%), from €161,211 to €83,912
mainly Contributions, distributions and other (-€98,808) and Tax, wage and social debts (-€27,943)
- Tangible fixed assets -€20,045
down €20,045 (-13.5%), from €148,639 to €128,594
of which Furniture and vehicles: -€13,372
- Reserves -€92,509
down €92,509 (-28.0%), from €330,506 to €237,997
of which Distributable reserves: -€92,509
- Tax, wage and social debts -€27,943
down €27,943 (-91.7%), from €30,484 to €2,542
of which Taxes: -€27,932
- Other debts -€27,898
down €27,898 (-75.4%), from €36,994 to €9,096
- Trade debts -€21,703
down €21,703 (-86.4%), from €25,131 to €3,428
- Profit (loss) carried forward -€14,508
down €14,508, from €0 to -€14,508
- Gross operating margin -€118,709
down €118,709 (-91.1%), from €130,322 to €11,612
- Taxes -€29,226
down €29,226 (-96.9%), from €30,155 to €929
- Financial charges -€9,544
down €9,544 (-80.3%), from €11,891 to €2,348
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 | €440,534 | €238,555 | -€201,979 | -45.8% |
| Fixed assets | 21/28 | €148,639 | €128,594 | -€20,045 | -13.5% |
| Tangible fixed assets | 22/27 | €148,639 | €128,594 | -€20,045 | -13.5% |
| Plant, machinery and equipment | 23 | €11,886 | €5,214 | -€6,673 | -56.1% |
| Furniture and vehicles | 24 | €136,753 | €123,380 | -€13,372 | -9.8% |
| Current assets | 29/58 | €291,895 | €109,961 | -€181,934 | -62.3% |
| Amounts receivable within one year | 40/41 | €130,684 | €26,049 | -€104,635 | -80.1% |
| Trade receivables | 40 | €129,322 | €26,022 | -€103,300 | -79.9% |
| Other amounts receivable | 41 | €1,361 | €26 | -€1,335 | -98.1% |
| Cash at bank and in hand | 54/58 | €161,211 | €83,912 | -€77,299 | -47.9% |
| Total equity and liabilities | 10/49 | €440,534 | €238,555 | -€201,979 | -45.8% |
| Equity | 10/15 | €336,806 | €223,490 | -€113,316 | -33.6% |
| Contributions | 10/11 | €6,300 | €1 | -€6,299 | -100.0% |
| Reserves | 13 | €330,506 | €237,997 | -€92,509 | -28.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €330,506 | €237,997 | -€92,509 | -28.0% |
| Profit (loss) carried forward | 14 | €0 | -€14,508 | -€14,508 | |
| Amounts payable | 17/49 | €103,728 | €15,065 | -€88,662 | -85.5% |
| Amounts payable within one year | 42/48 | €92,609 | €15,065 | -€77,544 | -83.7% |
| Trade debts | 44 | €25,131 | €3,428 | -€21,703 | -86.4% |
| Suppliers | 440/4 | €25,131 | €3,428 | -€21,703 | -86.4% |
| Taxes, remuneration and social security | 45 | €30,484 | €2,542 | -€27,943 | -91.7% |
| Taxes | 450/3 | €29,150 | €1,218 | -€27,932 | -95.8% |
| Remuneration and social security | 454/9 | €1,335 | €1,324 | -€11 | -0.8% |
| Other amounts payable | 47/48 | €36,994 | €9,096 | -€27,898 | -75.4% |
| Accrued charges and deferred income | 492/3 | €11,119 | €0 | -€11,119 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,164 | €22,111 | -€1,053 | -4.5% |
| Other operating charges | 640/8 | €1,695 | €1,661 | -€34 | -2.0% |
| Gross operating margin | 9900 | €130,322 | €11,612 | -€118,709 | -91.1% |
| Operating profit (loss) | 9901 | €105,462 | -€12,160 | -€117,622 | |
| Financial income | 75/76B | €363 | €929 | +€566 | +156.0% |
| Recurring financial income | 75 | €363 | €929 | +€566 | +156.0% |
| Financial charges | 65/66B | €11,891 | €2,348 | -€9,544 | -80.3% |
| Recurring financial charges | 65 | €11,891 | €2,348 | -€9,544 | -80.3% |
| Profit (loss) for the period before taxes | 9903 | €93,933 | -€13,579 | -€107,513 | |
| Income taxes | 67/77 | €30,155 | €929 | -€29,226 | -96.9% |
| Profit (loss) for the period | 9904 | €63,778 | -€14,508 | -€78,287 | |
| Profit (loss) for the period to be appropriated | 9905 | €63,778 | -€14,508 | -€78,287 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.