PERMAFUNGI: 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.
PERMAFUNGI
Largest movements
- Receivables within one year -€1.1m
down €1.1m (-42.4%), from €2.5m to €1.4m
of which Other amounts receivable: -€1.0m
- Tangible fixed assets +€808,895
up €808,895 (+590%), from €136,987 to €945,883
of which Other tangible fixed assets: +€682,506
- Cash +€112,650
up €112,650 (+115%), from €97,667 to €210,316
mainly Receivables within one year (+€1.1m) and Contributions, distributions and other (+€514,521)
- Deferred charges and accrued income +€28,562
up €28,562 (+544%), from €5,250 to €33,812
- Accrued charges and deferred income -€786,447
down €786,447 (-32.3%), from €2.4m to €1.6m
- Investment grants +€514,521
up €514,521 (+1,530%), from €33,622 to €548,144
- Trade debts +€157,448
up €157,448 (+704%), from €22,374 to €179,822
- Gross operating margin -€108,663
down €108,663 (-22.5%), from €483,809 to €375,146
- Depreciation +€33,916
up €33,916 (+58.5%), from €58,000 to €91,916
- Taxes -€26,207
down €26,207 (-100%), from €26,207 to €0
- Financial income +€20,474
up €20,474 (+240%), from €8,524 to €28,997
- Staff costs -€13,653
down €13,653 (-4.2%), from €322,790 to €309,138
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 | €2,784,020 | €2,675,961 | -€108,059 | -3.9% |
| Fixed assets | 21/28 | €178,797 | €980,048 | +€801,251 | +448% |
| Intangible fixed assets | 21 | €41,635 | €33,990 | -€7,645 | -18.4% |
| Tangible fixed assets | 22/27 | €136,987 | €945,883 | +€808,895 | +590% |
| Land and buildings | 22 | €78,809 | €47,694 | -€31,115 | -39.5% |
| Plant, machinery and equipment | 23 | €32,790 | €191,149 | +€158,359 | +483% |
| Furniture and vehicles | 24 | €2,207 | €1,352 | -€855 | -38.7% |
| Other tangible fixed assets | 26 | €23,181 | €705,687 | +€682,506 | +2,944% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €2,605,223 | €1,695,913 | -€909,310 | -34.9% |
| Stocks and contracts in progress | 3 | €20,139 | €22,052 | +€1,913 | +9.5% |
| Stocks | 30/36 | €20,139 | €22,052 | +€1,913 | +9.5% |
| Amounts receivable within one year | 40/41 | €2,482,168 | €1,429,733 | -€1.1m | -42.4% |
| Trade receivables | 40 | €94,287 | €64,622 | -€29,665 | -31.5% |
| Other amounts receivable | 41 | €2,387,881 | €1,365,111 | -€1.0m | -42.8% |
| Cash at bank and in hand | 54/58 | €97,667 | €210,316 | +€112,650 | +115% |
| Deferred charges and accrued income | 490/1 | €5,250 | €33,812 | +€28,562 | +544% |
| Total equity and liabilities | 10/49 | €2,784,020 | €2,675,961 | -€108,059 | -3.9% |
| Equity | 10/15 | €252,598 | €760,169 | +€507,571 | +201% |
| Contributions | 10/11 | €17,595 | €17,595 | = | 0.0% |
| Contributions outside capital | 11 | €17,595 | €17,595 | = | 0.0% |
| Other | 1109/19 | €17,595 | €17,595 | = | 0.0% |
| Reserves | 13 | €35,015 | €35,015 | = | 0.0% |
| Tax-exempt reserves | 132 | €35,015 | €35,015 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,366 | €159,415 | -€6,951 | -4.2% |
| Investment grants | 15 | €33,622 | €548,144 | +€514,521 | +1,530% |
| Provisions and deferred taxes | 16 | €8,741 | €0 | -€8,741 | -100% |
| Deferred taxes | 168 | €8,741 | €0 | -€8,741 | -100% |
| Amounts payable | 17/49 | €2,522,681 | €1,915,792 | -€606,889 | -24.1% |
| Amounts payable after more than one year | 17 | - | €25,697 | +€25,697 | |
| Financial debts | 170/4 | - | €25,697 | +€25,697 | |
| Amounts payable within one year | 42/48 | €90,135 | €243,996 | +€153,861 | +171% |
| Current portion of amounts payable after more than one year | 42 | €0 | €7,613 | +€7,613 | |
| Trade debts | 44 | €22,374 | €179,822 | +€157,448 | +704% |
| Suppliers | 440/4 | €22,374 | €179,822 | +€157,448 | +704% |
| Advances received on contracts in progress | 46 | €0 | €5,065 | +€5,065 | |
| Taxes, remuneration and social security | 45 | €67,288 | €51,120 | -€16,168 | -24.0% |
| Taxes | 450/3 | €26,537 | €30,716 | +€4,179 | +15.7% |
| Remuneration and social security | 454/9 | €40,751 | €20,404 | -€20,347 | -49.9% |
| Other amounts payable | 47/48 | €473 | €376 | -€97 | -20.5% |
| Accrued charges and deferred income | 492/3 | €2,432,546 | €1,646,099 | -€786,447 | -32.3% |
| Non-recurring operating income | 76A | €4,021 | €4,021 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €322,790 | €309,138 | -€13,653 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,000 | €91,916 | +€33,916 | +58.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €305 | €0 | -€305 | -100% |
| Other operating charges | 640/8 | €384 | €1,318 | +€934 | +243% |
| Gross operating margin | 9900 | €483,809 | €375,146 | -€108,663 | -22.5% |
| Operating profit (loss) | 9901 | €102,328 | -€27,226 | -€129,555 | |
| Financial income | 75/76B | €8,524 | €28,997 | +€20,474 | +240% |
| Recurring financial income | 75 | €8,524 | €28,997 | +€20,474 | +240% |
| Financial charges | 65/66B | €541 | €9,730 | +€9,190 | +1,699% |
| Recurring financial charges | 65 | €541 | €9,730 | +€9,190 | +1,699% |
| Profit (loss) for the period before taxes | 9903 | €110,311 | -€7,960 | -€118,271 | |
| Transfer from deferred taxes | 780 | €2,825 | €1,009 | -€1,816 | -64.3% |
| Income taxes | 67/77 | €26,207 | €0 | -€26,207 | -100% |
| Profit (loss) for the period | 9904 | €86,929 | -€6,951 | -€93,880 | |
| Profit (loss) for the period to be appropriated | 9905 | €86,929 | -€6,951 | -€93,880 |
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 22 October 2026 via checked.be.