PERMACOOL: 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.
PERMACOOL
Largest movements
- Tangible fixed assets -€38,715
down €38,715 (-21.4%), from €180,940 to €142,225
of which Land and buildings: -€30,379
- Receivables within one year -€5,154
down €5,154 (-11.0%), from €46,988 to €41,833
of which Trade receivables: -€5,054
- Profit (loss) carried forward -€14,167
down €14,167 (-11.9%), from €119,212 to €105,045
- Trade debts -€13,120
down €13,120 (-58.2%), from €22,541 to €9,421
- Other debts -€9,864
down €9,864 (-22.7%), from €43,380 to €33,516
- Debts after one year -€5,048
down €5,048 (-24.1%), from €20,967 to €15,919
- Gross operating margin -€12,876
down €12,876 (-51.9%), from €24,821 to €11,945
- Depreciation -€2,061
down €2,061 (-8.4%), from €24,487 to €22,426
- Taxes -€263
no longer reported in 2025 (was €263)
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 | €228,571 | €185,136 | -€43,435 | -19.0% |
| Fixed assets | 21/28 | €180,940 | €142,225 | -€38,715 | -21.4% |
| Tangible fixed assets | 22/27 | €180,940 | €142,225 | -€38,715 | -21.4% |
| Land and buildings | 22 | €143,309 | €112,930 | -€30,379 | -21.2% |
| Plant, machinery and equipment | 23 | €7,893 | €5,638 | -€2,255 | -28.6% |
| Furniture and vehicles | 24 | €29,738 | €18,769 | -€10,969 | -36.9% |
| Other tangible fixed assets | 26 | - | €4,889 | +€4,889 | |
| Current assets | 29/58 | €47,630 | €42,911 | -€4,720 | -9.9% |
| Amounts receivable within one year | 40/41 | €46,988 | €41,833 | -€5,154 | -11.0% |
| Trade receivables | 40 | €46,888 | €41,833 | -€5,054 | -10.8% |
| Other amounts receivable | 41 | €100 | - | -€100 | |
| Cash at bank and in hand | 54/58 | €592 | €968 | +€376 | +63.5% |
| Deferred charges and accrued income | 490/1 | €51 | €109 | +€58 | +115.3% |
| Total equity and liabilities | 10/49 | €228,571 | €185,136 | -€43,435 | -19.0% |
| Equity | 10/15 | €139,212 | €125,045 | -€14,167 | -10.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,212 | €105,045 | -€14,167 | -11.9% |
| Amounts payable | 17/49 | €89,358 | €60,090 | -€29,268 | -32.8% |
| Amounts payable after more than one year | 17 | €20,967 | €15,919 | -€5,048 | -24.1% |
| Financial debts | 170/4 | €20,967 | €15,919 | -€5,048 | -24.1% |
| Amounts payable within one year | 42/48 | €68,391 | €44,171 | -€24,220 | -35.4% |
| Trade debts | 44 | €22,541 | €9,421 | -€13,120 | -58.2% |
| Suppliers | 440/4 | €22,541 | €9,421 | -€13,120 | -58.2% |
| Taxes, remuneration and social security | 45 | €2,470 | €1,235 | -€1,235 | -50.0% |
| Taxes | 450/3 | €2,470 | €1,235 | -€1,235 | -50.0% |
| Other amounts payable | 47/48 | €43,380 | €33,516 | -€9,864 | -22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,487 | €22,426 | -€2,061 | -8.4% |
| Other operating charges | 640/8 | €1,015 | €1,025 | +€10 | +1.0% |
| Non-recurring operating charges | 66A | - | €2,448 | +€2,448 | |
| Gross operating margin | 9900 | €24,821 | €11,945 | -€12,876 | -51.9% |
| Operating profit (loss) | 9901 | -€682 | -€13,954 | -€13,272 | -1946.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €377 | €213 | -€164 | -43.5% |
| Recurring financial charges | 65 | €377 | €213 | -€164 | -43.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,059 | -€14,167 | -€13,108 | -1238.3% |
| Income taxes | 67/77 | €263 | - | -€263 | |
| Profit (loss) for the period | 9904 | -€1,321 | -€14,167 | -€12,846 | -972.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,321 | -€14,167 | -€12,846 | -972.2% |
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 5 October 2026 via checked.be.