PERNOUCHE: 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.
PERNOUCHE
Largest movements
- Stocks and contracts +€43,432
up €43,432 (+50.6%), from €85,755 to €129,187
- Receivables within one year +€31,458
up €31,458 (+101%), from €31,010 to €62,469
of which Trade receivables: +€29,067
- Cash -€16,865
down €16,865 (-9.9%), from €169,624 to €152,760
mainly Contributions, distributions and other (-€188,588) and Stocks and contracts (-€43,432)
- Tax, wage and social debts +€62,713
up €62,713 (+349%), from €17,966 to €80,678
of which Taxes: +€69,381
- Other debts +€60,000
new in 2024: €60,000
- Reserves -€53,414
down €53,414 (-19.5%), from €273,664 to €220,249
of which Distributable reserves: -€53,414
- Debts after one year -€9,107
down €9,107 (-79.8%), from €11,419 to €2,311
- Gross operating margin +€238,945
up €238,945 (+184%), from €129,697 to €368,642
- Staff costs +€70,885
up €70,885 (+84.1%), from €84,243 to €155,128
- Taxes +€42,882
up €42,882 (+3,055%), from €1,404 to €44,286
- Depreciation +€4,291
up €4,291 (+16.7%), from €25,624 to €29,915
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 | €360,454 | €418,131 | +€57,677 | +16.0% |
| Fixed assets | 21/28 | €70,107 | €72,514 | +€2,407 | +3.4% |
| Tangible fixed assets | 22/27 | €66,198 | €68,605 | +€2,407 | +3.6% |
| Land and buildings | 22 | €32,620 | €23,075 | -€9,545 | -29.3% |
| Plant, machinery and equipment | 23 | €21,836 | €27,290 | +€5,454 | +25.0% |
| Furniture and vehicles | 24 | €11,742 | €18,239 | +€6,497 | +55.3% |
| Financial fixed assets | 28 | €3,909 | €3,909 | = | 0.0% |
| Current assets | 29/58 | €290,347 | €345,617 | +€55,271 | +19.0% |
| Stocks and contracts in progress | 3 | €85,755 | €129,187 | +€43,432 | +50.6% |
| Stocks | 30/36 | €85,755 | €129,187 | +€43,432 | +50.6% |
| Amounts receivable within one year | 40/41 | €31,010 | €62,469 | +€31,458 | +101% |
| Trade receivables | 40 | €13,634 | €42,701 | +€29,067 | +213% |
| Other amounts receivable | 41 | €17,377 | €19,768 | +€2,391 | +13.8% |
| Cash at bank and in hand | 54/58 | €169,624 | €152,760 | -€16,865 | -9.9% |
| Deferred charges and accrued income | 490/1 | €3,957 | €1,201 | -€2,756 | -69.6% |
| Total equity and liabilities | 10/49 | €360,454 | €418,131 | +€57,677 | +16.0% |
| Equity | 10/15 | €292,264 | €238,849 | -€53,414 | -18.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €273,664 | €220,249 | -€53,414 | -19.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €271,804 | €218,389 | -€53,414 | -19.7% |
| Amounts payable | 17/49 | €68,190 | €179,282 | +€111,092 | +163% |
| Amounts payable after more than one year | 17 | €11,419 | €2,311 | -€9,107 | -79.8% |
| Financial debts | 170/4 | €11,419 | €2,311 | -€9,107 | -79.8% |
| Amounts payable within one year | 42/48 | €53,693 | €172,962 | +€119,269 | +222% |
| Current portion of amounts payable after more than one year | 42 | €8,889 | €9,107 | +€218 | +2.4% |
| Trade debts | 44 | €26,838 | €23,176 | -€3,662 | -13.6% |
| Suppliers | 440/4 | €26,838 | €23,176 | -€3,662 | -13.6% |
| Taxes, remuneration and social security | 45 | €17,966 | €80,678 | +€62,713 | +349% |
| Taxes | 450/3 | €2,989 | €72,370 | +€69,381 | +2,321% |
| Remuneration and social security | 454/9 | €14,976 | €8,308 | -€6,668 | -44.5% |
| Other amounts payable | 47/48 | - | €60,000 | +€60,000 | |
| Accrued charges and deferred income | 492/3 | €3,079 | €4,009 | +€930 | +30.2% |
| Remuneration, social security and pensions | 62 | €84,243 | €155,128 | +€70,885 | +84.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,624 | €29,915 | +€4,291 | +16.7% |
| Other operating charges | 640/8 | €2,219 | €1,239 | -€980 | -44.2% |
| Non-recurring operating charges | 66A | €9,433 | - | -€9,433 | |
| Gross operating margin | 9900 | €129,697 | €368,642 | +€238,945 | +184% |
| Operating profit (loss) | 9901 | €8,178 | €182,360 | +€174,182 | +2,130% |
| Financial income | 75/76B | €196 | €3,720 | +€3,524 | +1,794% |
| Recurring financial income | 75 | €196 | €1,720 | +€1,524 | +776% |
| Non-recurring financial income | 76B | - | €2,000 | +€2,000 | |
| Financial charges | 65/66B | €4,362 | €6,621 | +€2,259 | +51.8% |
| Recurring financial charges | 65 | €4,362 | €6,621 | +€2,259 | +51.8% |
| Profit (loss) for the period before taxes | 9903 | €4,013 | €179,460 | +€175,447 | +4,372% |
| Income taxes | 67/77 | €1,404 | €44,286 | +€42,882 | +3,055% |
| Profit (loss) for the period | 9904 | €2,609 | €135,174 | +€132,565 | +5,081% |
| Profit (loss) for the period to be appropriated | 9905 | €2,609 | €135,174 | +€132,565 | +5,081% |
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 15 October 2026 via checked.be.