PERNEEL: what changed
What changed
PERNEEL
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
filed annual accounts (NBB)
Net result for the year
€222,874
2024 · €221,255+€1,619
Equity
€1.1m
2024 · €913,543+€212,824
Cash
€170,543
2024 · €41,300+€129,243
Balance sheet total
€1.5m
2024 · €996,868+€479,347
Largest movements
Assets
- Receivables within one year +€381,513
up €381,513 (+62.5%), from €610,306 to €991,820
of which Trade receivables: +€402,542
- Cash +€129,243
up €129,243 (+313%), from €41,300 to €170,543
mainly Trade debts (+€228,323) and Net result for the year (+€222,874)
- Stocks and contracts -€29,324
down €29,324 (-25.0%), from €117,225 to €87,901
Equity and liabilities
- Trade debts +€228,323
up €228,323 (+716%), from €31,900 to €260,223
- Reserves +€212,824
up €212,824 (+23.3%), from €913,543 to €1.1m
- Advances received +€45,522
new in 2025: €45,522
- Tax, wage and social debts -€15,659
down €15,659 (-32.6%), from €48,085 to €32,426
Income statement
- Gross operating margin +€8,940
up €8,940 (+2.8%), from €320,110 to €329,050
- Financial income -€8,588
down €8,588 (-72.6%), from €11,831 to €3,243
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€221,255
Gross operating margin
+€8,940
Depreciation
+€0
Other operating charges
+€66
Financial income
-€8,588
Financial charges
-€170
Taxes
+€1,371
Result 2025
€222,874
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€139,293
Investment
€0
Financing
-€10,050
Cash 2024
€41,300
From operations (derived)
+€139,293
Net result for the year
+€222,874
Depreciation
+€2,121
Stocks and contracts
+€29,324
Receivables within one year
-€381,513
Smaller working-capital items
+€227
Trade debts
+€228,323
Tax, wage and social debts
-€15,659
Advances received
+€45,522
Other debts
+€8,075
Financing
-€10,050
Contributions, distributions and other
-€10,050
Cash 2025
€170,543
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €996,868 | €1,476,215 | +€479,347 | +48.1% |
| Fixed assets | 21/28 | €155,400 | €153,279 | -€2,121 | -1.4% |
| Tangible fixed assets | 22/27 | €155,400 | €153,279 | -€2,121 | -1.4% |
| Land and buildings | 22 | €155,400 | €153,279 | -€2,121 | -1.4% |
| Current assets | 29/58 | €841,469 | €1,322,937 | +€481,468 | +57.2% |
| Stocks and contracts in progress | 3 | €117,225 | €87,901 | -€29,324 | -25.0% |
| Stocks | 30/36 | €117,225 | €87,901 | -€29,324 | -25.0% |
| Amounts receivable within one year | 40/41 | €610,306 | €991,820 | +€381,513 | +62.5% |
| Trade receivables | 40 | €589,161 | €991,703 | +€402,542 | +68.3% |
| Other amounts receivable | 41 | €21,146 | €117 | -€21,029 | -99.4% |
| Current investments | 50/53 | €71,902 | €71,902 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,300 | €170,543 | +€129,243 | +313% |
| Deferred charges and accrued income | 490/1 | €736 | €772 | +€35 | +4.8% |
| Total equity and liabilities | 10/49 | €996,868 | €1,476,215 | +€479,347 | +48.1% |
| Equity | 10/15 | €913,543 | €1,126,367 | +€212,824 | +23.3% |
| Reserves | 13 | €913,543 | €1,126,367 | +€212,824 | +23.3% |
| Distributable reserves | 133 | €913,543 | €1,126,367 | +€212,824 | +23.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €3,340 | €3,340 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €3,340 | €3,340 | = | 0.0% |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €3,340 | €3,340 | = | 0.0% |
| Amounts payable | 17/49 | €79,986 | €346,508 | +€266,523 | +333% |
| Amounts payable within one year | 42/48 | €79,986 | €346,246 | +€266,261 | +333% |
| Trade debts | 44 | €31,900 | €260,223 | +€228,323 | +716% |
| Suppliers | 440/4 | €31,900 | €260,223 | +€228,323 | +716% |
| Advances received on contracts in progress | 46 | - | €45,522 | +€45,522 | |
| Taxes, remuneration and social security | 45 | €48,085 | €32,426 | -€15,659 | -32.6% |
| Taxes | 450/3 | €48,085 | €32,426 | -€15,659 | -32.6% |
| Other amounts payable | 47/48 | €0 | €8,075 | +€8,075 | |
| Accrued charges and deferred income | 492/3 | - | €262 | +€262 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,121 | €2,121 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,915 | €1,849 | -€66 | -3.4% |
| Gross operating margin | 9900 | €320,110 | €329,050 | +€8,940 | +2.8% |
| Operating profit (loss) | 9901 | €316,075 | €325,081 | +€9,006 | +2.8% |
| Financial income | 75/76B | €11,831 | €3,243 | -€8,588 | -72.6% |
| Recurring financial income | 75 | €11,831 | €3,243 | -€8,588 | -72.6% |
| Financial charges | 65/66B | €146 | €316 | +€170 | +117% |
| Recurring financial charges | 65 | €146 | €316 | +€170 | +117% |
| Profit (loss) for the period before taxes | 9903 | €327,760 | €328,008 | +€248 | +0.1% |
| Income taxes | 67/77 | €106,505 | €105,134 | -€1,371 | -1.3% |
| Profit (loss) for the period | 9904 | €221,255 | €222,874 | +€1,619 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €221,255 | €222,874 | +€1,619 | +0.7% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.