PERNEEL TECHNICS: 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.
PERNEEL TECHNICS
Largest movements
- Cash +€110,536
up €110,536 (+183.6%), from €60,200 to €170,736
mainly Receivables within one year (+€94,388) and Net result for the year (+€69,011)
- Receivables within one year -€94,388
down €94,388 (-65.1%), from €144,979 to €50,592
of which Other amounts receivable: -€79,265
- Tangible fixed assets -€34,729
down €34,729 (-20.9%), from €166,289 to €131,560
of which Land and buildings: -€32,079
- Financial fixed assets -€17,985
down €17,985 (-16.2%), from €111,000 to €93,015
- Deferred charges and accrued income -€9,655
down €9,655 (-81.0%), from €11,925 to €2,270
- Debts after one year -€27,916
down €27,916 (-60.9%), from €45,832 to €17,916
- Reserves +€26,549
up €26,549 (+10.2%), from €260,190 to €286,739
of which Distributable reserves: +€26,549
- Trade debts -€19,986
down €19,986 (-61.3%), from €32,604 to €12,618
- Tax, wage and social debts -€16,476
down €16,476 (-58.6%), from €28,100 to €11,624
- Current portion of long-term debt -€5,000
down €5,000 (-50.0%), from €10,000 to €5,000
- Gross operating margin -€36,563
down €36,563 (-22.1%), from €165,304 to €128,741
- Taxes -€13,714
down €13,714 (-38.7%), from €35,411 to €21,696
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 | €494,393 | €448,173 | -€46,220 | -9.3% |
| Fixed assets | 21/28 | €277,289 | €224,575 | -€52,714 | -19.0% |
| Tangible fixed assets | 22/27 | €166,289 | €131,560 | -€34,729 | -20.9% |
| Land and buildings | 22 | €159,881 | €127,802 | -€32,079 | -20.1% |
| Furniture and vehicles | 24 | €6,407 | €3,758 | -€2,650 | -41.4% |
| Financial fixed assets | 28 | €111,000 | €93,015 | -€17,985 | -16.2% |
| Current assets | 29/58 | €217,104 | €223,598 | +€6,493 | +3.0% |
| Amounts receivable within one year | 40/41 | €144,979 | €50,592 | -€94,388 | -65.1% |
| Trade receivables | 40 | €61,451 | €46,328 | -€15,123 | -24.6% |
| Other amounts receivable | 41 | €83,529 | €4,264 | -€79,265 | -94.9% |
| Cash at bank and in hand | 54/58 | €60,200 | €170,736 | +€110,536 | +183.6% |
| Deferred charges and accrued income | 490/1 | €11,925 | €2,270 | -€9,655 | -81.0% |
| Total equity and liabilities | 10/49 | €494,393 | €448,173 | -€46,220 | -9.3% |
| Equity | 10/15 | €331,962 | €358,511 | +€26,549 | +8.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €260,190 | €286,739 | +€26,549 | +10.2% |
| Non-distributable reserves | 130/1 | €19,100 | €19,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €19,100 | €19,100 | = | 0.0% |
| Distributable reserves | 133 | €241,090 | €267,639 | +€26,549 | +11.0% |
| Profit (loss) carried forward | 14 | €51,772 | €51,772 | = | 0.0% |
| Amounts payable | 17/49 | €162,431 | €89,662 | -€72,769 | -44.8% |
| Amounts payable after more than one year | 17 | €45,832 | €17,916 | -€27,916 | -60.9% |
| Financial debts | 170/4 | €45,832 | €17,916 | -€27,916 | -60.9% |
| Amounts payable within one year | 42/48 | €116,599 | €71,746 | -€44,853 | -38.5% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Financial debts | 43 | €30 | €41 | +€11 | +36.7% |
| Credit institutions | 430/8 | €30 | €41 | +€11 | +36.7% |
| Trade debts | 44 | €32,604 | €12,618 | -€19,986 | -61.3% |
| Suppliers | 440/4 | €32,604 | €12,618 | -€19,986 | -61.3% |
| Taxes, remuneration and social security | 45 | €28,100 | €11,624 | -€16,476 | -58.6% |
| Taxes | 450/3 | €28,100 | €11,624 | -€16,476 | -58.6% |
| Other amounts payable | 47/48 | €45,865 | €42,462 | -€3,402 | -7.4% |
| Non-recurring operating income | 76A | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,816 | €34,729 | -€87 | -0.3% |
| Other operating charges | 640/8 | €3,022 | €4,271 | +€1,249 | +41.4% |
| Gross operating margin | 9900 | €165,304 | €128,741 | -€36,563 | -22.1% |
| Operating profit (loss) | 9901 | €127,467 | €89,742 | -€37,725 | -29.6% |
| Financial income | 75/76B | €2,391 | €3,439 | +€1,048 | +43.8% |
| Recurring financial income | 75 | €2,391 | €3,439 | +€1,048 | +43.8% |
| Financial charges | 65/66B | €2,444 | €2,472 | +€28 | +1.2% |
| Recurring financial charges | 65 | €2,444 | €2,472 | +€28 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €127,413 | €90,708 | -€36,706 | -28.8% |
| Income taxes | 67/77 | €35,411 | €21,696 | -€13,714 | -38.7% |
| Profit (loss) for the period | 9904 | €92,003 | €69,011 | -€22,991 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €92,003 | €69,011 | -€22,991 | -25.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.