PEROCA: 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.
PEROCA
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash +€5,490
up €5,490 (+37.6%), from €14,595 to €20,086
mainly Net result for the year (+€86,742) and Tax, wage and social debts (+€21,506)
- Tangible fixed assets -€4,071
down €4,071 (-1.6%), from €254,375 to €250,305
of which Land and buildings: -€6,061
- Reserves +€86,742
up €86,742 (+349.2%), from €24,842 to €111,584
- Other debts -€38,622
down €38,622 (-86.5%), from €44,635 to €6,014
- Tax, wage and social debts +€21,506
up €21,506 (+83.3%), from €25,826 to €47,332
of which Taxes: +€21,168
- Debts after one year -€17,566
down €17,566 (-10.0%), from €176,284 to €158,718
- Gross operating margin +€57,077
up €57,077 (+75.4%), from €75,666 to €132,743
- Depreciation -€25,476
down €25,476 (-76.7%), from €33,215 to €7,739
- Taxes +€19,304
up €19,304 (+254.8%), from €7,577 to €26,881
- Financial charges +€4,224
up €4,224 (+63.3%), from €6,677 to €10,901
- Other operating charges -€1,574
down €1,574 (-76.6%), from €2,055 to €481
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 | €296,328 | €348,131 | +€51,803 | +17.5% |
| Fixed assets | 21/28 | €254,375 | €250,305 | -€4,071 | -1.6% |
| Tangible fixed assets | 22/27 | €254,375 | €250,305 | -€4,071 | -1.6% |
| Land and buildings | 22 | €247,227 | €241,166 | -€6,061 | -2.5% |
| Plant, machinery and equipment | 23 | €1,926 | €1,721 | -€205 | -10.6% |
| Furniture and vehicles | 24 | €5,222 | €7,417 | +€2,194 | +42.0% |
| Current assets | 29/58 | €41,953 | €97,827 | +€55,874 | +133.2% |
| Amounts receivable within one year | 40/41 | €26,100 | €26,149 | +€49 | +0.2% |
| Trade receivables | 40 | €26,100 | €26,149 | +€49 | +0.2% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €14,595 | €20,086 | +€5,490 | +37.6% |
| Deferred charges and accrued income | 490/1 | €1,258 | €1,592 | +€335 | +26.6% |
| Total equity and liabilities | 10/49 | €296,328 | €348,131 | +€51,803 | +17.5% |
| Equity | 10/15 | €29,842 | €116,584 | +€86,742 | +290.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €24,842 | €111,584 | +€86,742 | +349.2% |
| Distributable reserves | 133 | €24,842 | €111,584 | +€86,742 | +349.2% |
| Amounts payable | 17/49 | €266,486 | €231,547 | -€34,939 | -13.1% |
| Amounts payable after more than one year | 17 | €176,284 | €158,718 | -€17,566 | -10.0% |
| Financial debts | 170/4 | €176,284 | €158,718 | -€17,566 | -10.0% |
| Amounts payable within one year | 42/48 | €90,202 | €72,829 | -€17,373 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €16,878 | €17,566 | +€688 | +4.1% |
| Financial debts | 43 | €1,744 | €1,278 | -€466 | -26.7% |
| Credit institutions | 430/8 | €1,744 | €1,278 | -€466 | -26.7% |
| Trade debts | 44 | €1,119 | €639 | -€480 | -42.9% |
| Suppliers | 440/4 | €1,119 | €639 | -€480 | -42.9% |
| Taxes, remuneration and social security | 45 | €25,826 | €47,332 | +€21,506 | +83.3% |
| Taxes | 450/3 | €25,826 | €46,994 | +€21,168 | +82.0% |
| Remuneration and social security | 454/9 | - | €338 | +€338 | |
| Other amounts payable | 47/48 | €44,635 | €6,014 | -€38,622 | -86.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,215 | €7,739 | -€25,476 | -76.7% |
| Other operating charges | 640/8 | €2,055 | €481 | -€1,574 | -76.6% |
| Non-recurring operating charges | 66A | €1,302 | €0 | -€1,302 | -100.0% |
| Gross operating margin | 9900 | €75,666 | €132,743 | +€57,077 | +75.4% |
| Operating profit (loss) | 9901 | €39,095 | €124,523 | +€85,428 | +218.5% |
| Financial income | 75/76B | €1 | €1 | +€0 | +38.2% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +38.2% |
| Financial charges | 65/66B | €6,677 | €10,901 | +€4,224 | +63.3% |
| Recurring financial charges | 65 | €6,677 | €10,901 | +€4,224 | +63.3% |
| Profit (loss) for the period before taxes | 9903 | €32,418 | €113,623 | +€81,205 | +250.5% |
| Income taxes | 67/77 | €7,577 | €26,881 | +€19,304 | +254.8% |
| Profit (loss) for the period | 9904 | €24,842 | €86,742 | +€61,901 | +249.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,842 | €86,742 | +€61,901 | +249.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.