PEROBEL: 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.
What changed
PEROBEL
NACE 47.716, Retail sale of clothing and accessories for women, men, children and babies (general range)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€511,779
2024 · €538,385-€26,606
Equity
€384,138
2024 · €390,359-€6,221
Cash
€574,940
2024 · €587,149-€12,209
Balance sheet total
€1.6m
2024 · €1.6m-€44,628
Largest movements
Assets
- Tangible fixed assets -€165,924
down €165,924 (-42.3%), from €392,066 to €226,142
of which Plant, machinery and equipment: -€156,858
- Stocks and contracts +€82,500
up €82,500 (+18.7%), from €440,853 to €523,352
- Receivables within one year +€57,621
up €57,621 (+51.2%), from €112,503 to €170,123
of which Trade receivables: +€45,336
Equity and liabilities
- Tax, wage and social debts -€56,196
down €56,196 (-19.0%), from €295,206 to €239,009
of which Taxes: -€58,725
- Trade debts +€26,665
up €26,665 (+11.6%), from €230,778 to €257,443
- Other debts -€22,293
down €22,293 (-4.1%), from €540,293 to €518,000
Income statement
- Purchases and services +€72,559
up €72,559 (+1.7%), from €4.3m to €4.4m
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.
Result 2024
€538,385
Gross operating margin
-€15,328
Staff costs
-€40,804
Depreciation
+€33,883
Write-downs
-€4,279
Provisions
-€11,843
Other operating charges
-€6,440
Financial income
+€9,098
Financial charges
-€205
Taxes
+€9,311
Result 2025
€511,779
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.
From operations
+€511,777
Investment
-€5,986
Financing
-€518,000
Cash 2024
€587,149
From operations (derived)
+€511,777
Net result for the year
+€511,779
Depreciation
+€171,442
Stocks and contracts
-€82,500
Receivables within one year
-€57,621
Deferred charges and accrued income
+€7,083
Provisions
+€11,369
Trade debts
+€26,665
Tax, wage and social debts
-€56,196
Advances received
+€3,311
Other debts
-€22,293
Accrued charges and deferred income
-€1,263
Investment (derived)
-€5,986
Investment in fixed assets (net)
-€5,519
Current investments
-€468
Financing
-€518,000
Contributions, distributions and other
-€518,000
Cash 2025
€574,940
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,628,869 | €1,584,240 | -€44,628 | -2.7% |
| Fixed assets | 21/28 | €403,145 | €237,221 | -€165,924 | -41.2% |
| Tangible fixed assets | 22/27 | €392,066 | €226,142 | -€165,924 | -42.3% |
| Plant, machinery and equipment | 23 | €368,826 | €211,968 | -€156,858 | -42.5% |
| Furniture and vehicles | 24 | €23,241 | €14,174 | -€9,066 | -39.0% |
| Financial fixed assets | 28 | €11,078 | €11,078 | = | 0.0% |
| Current assets | 29/58 | €1,225,724 | €1,347,020 | +€121,296 | +9.9% |
| Stocks and contracts in progress | 3 | €440,853 | €523,352 | +€82,500 | +18.7% |
| Stocks | 30/36 | €440,853 | €523,352 | +€82,500 | +18.7% |
| Amounts receivable within one year | 40/41 | €112,503 | €170,123 | +€57,621 | +51.2% |
| Trade receivables | 40 | €112,503 | €157,839 | +€45,336 | +40.3% |
| Other amounts receivable | 41 | - | €12,285 | +€12,285 | |
| Current investments | 50/53 | €75,551 | €76,019 | +€468 | +0.6% |
| Cash at bank and in hand | 54/58 | €587,149 | €574,940 | -€12,209 | -2.1% |
| Deferred charges and accrued income | 490/1 | €9,668 | €2,585 | -€7,083 | -73.3% |
| Total equity and liabilities | 10/49 | €1,628,869 | €1,584,240 | -€44,628 | -2.7% |
| Equity | 10/15 | €390,359 | €384,138 | -€6,221 | -1.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €309,173 | €308,011 | -€1,162 | -0.4% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,673 | €13,511 | -€1,162 | -7.9% |
| Distributable reserves | 133 | €287,000 | €287,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,186 | €1,127 | -€5,059 | -81.8% |
| Provisions and deferred taxes | 16 | €85,276 | €96,645 | +€11,369 | +13.3% |
| Provisions for liabilities and charges | 160/5 | €80,385 | €92,141 | +€11,756 | +14.6% |
| Environmental obligations | 163 | €80,385 | - | -€80,385 | |
| Other liabilities and charges | 164/5 | - | €92,141 | +€92,141 | |
| Deferred taxes | 168 | €4,891 | €4,504 | -€387 | -7.9% |
| Amounts payable | 17/49 | €1,153,233 | €1,103,458 | -€49,776 | -4.3% |
| Amounts payable within one year | 42/48 | €1,151,884 | €1,103,372 | -€48,513 | -4.2% |
| Trade debts | 44 | €230,778 | €257,443 | +€26,665 | +11.6% |
| Suppliers | 440/4 | €230,778 | €257,443 | +€26,665 | +11.6% |
| Advances received on contracts in progress | 46 | €85,609 | €88,920 | +€3,311 | +3.9% |
| Taxes, remuneration and social security | 45 | €295,206 | €239,009 | -€56,196 | -19.0% |
| Taxes | 450/3 | €210,279 | €151,553 | -€58,725 | -27.9% |
| Remuneration and social security | 454/9 | €84,927 | €87,456 | +€2,529 | +3.0% |
| Other amounts payable | 47/48 | €540,293 | €518,000 | -€22,293 | -4.1% |
| Accrued charges and deferred income | 492/3 | €1,349 | €86 | -€1,263 | -93.6% |
| Turnover | 70 | €5,845,820 | €5,903,715 | +€57,895 | +1.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,279,969 | €4,352,529 | +€72,559 | +1.7% |
| Remuneration, social security and pensions | 62 | €689,269 | €730,073 | +€40,804 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €205,326 | €171,442 | -€33,883 | -16.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,131 | €3,148 | +€4,279 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€87 | €11,756 | +€11,843 | |
| Other operating charges | 640/8 | €26,481 | €32,921 | +€6,440 | +24.3% |
| Gross operating margin | 9900 | €1,594,476 | €1,579,148 | -€15,328 | -1.0% |
| Operating profit (loss) | 9901 | €674,617 | €629,807 | -€44,810 | -6.6% |
| Financial income | 75/76B | €55,457 | €64,555 | +€9,098 | +16.4% |
| Recurring financial income | 75 | €55,457 | €64,555 | +€9,098 | +16.4% |
| Financial charges | 65/66B | €9,757 | €9,962 | +€205 | +2.1% |
| Recurring financial charges | 65 | €9,757 | €9,962 | +€205 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €720,318 | €684,400 | -€35,917 | -5.0% |
| Transfer from deferred taxes | 780 | €387 | €387 | = | 0.0% |
| Income taxes | 67/77 | €182,320 | €173,009 | -€9,311 | -5.1% |
| Profit (loss) for the period | 9904 | €538,385 | €511,779 | -€26,606 | -4.9% |
| Transfer from tax-exempt reserves | 789 | €1,162 | €1,162 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €539,547 | €512,941 | -€26,606 | -4.9% |
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 4 October 2026 via checked.be.