PEROLO DISTRIBUTION: 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.
PEROLO DISTRIBUTION
Largest movements
- Receivables within one year +€575,874
up €575,874 (+64.2%), from €896,600 to €1.5m
of which Other amounts receivable: +€619,478
- Cash +€253,687
up €253,687 (+410.6%), from €61,787 to €315,474
mainly Net result for the year (+€346,422) and Other debts (+€253,864)
- Stocks and contracts -€136,078
down €136,078 (-29.1%), from €467,235 to €331,157
- Tangible fixed assets -€39,731
down €39,731 (-18.4%), from €215,446 to €175,715
of which Furniture and vehicles: -€31,842
- Profit (loss) carried forward +€346,422
up €346,422, from -€48,231 to €298,191
- Other debts +€253,864
up €253,864 (+51.5%), from €493,076 to €746,940
- Tax, wage and social debts +€226,964
up €226,964 (+1372.3%), from €16,539 to €243,503
of which Taxes: +€243,503
- Trade debts -€191,959
down €191,959 (-16.8%), from €1.1m to €950,629
- Gross operating margin +€439,914
up €439,914 (+134.9%), from €326,004 to €765,918
- Taxes +€120,344
up €120,344 (+614.3%), from €19,590 to €139,933
- Depreciation +€15,082
up €15,082 (+61.2%), from €24,649 to €39,731
- Other operating charges -€14,755
down €14,755 (-82.4%), from €17,913 to €3,158
- Financial income +€13,403
up €13,403 (+992.7%), from €1,350 to €14,754
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.
Cash bridge derived
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 | €1,662,858 | €2,298,150 | +€635,291 | +38.2% |
| Fixed assets | 21/28 | €215,446 | €175,715 | -€39,731 | -18.4% |
| Tangible fixed assets | 22/27 | €215,446 | €175,715 | -€39,731 | -18.4% |
| Land and buildings | 22 | €70,157 | €62,268 | -€7,889 | -11.2% |
| Furniture and vehicles | 24 | €145,289 | €113,447 | -€31,842 | -21.9% |
| Current assets | 29/58 | €1,447,412 | €2,122,434 | +€675,022 | +46.6% |
| Stocks and contracts in progress | 3 | €467,235 | €331,157 | -€136,078 | -29.1% |
| Stocks | 30/36 | €467,235 | €331,157 | -€136,078 | -29.1% |
| Amounts receivable within one year | 40/41 | €896,600 | €1,472,473 | +€575,874 | +64.2% |
| Trade receivables | 40 | €464,036 | €420,431 | -€43,605 | -9.4% |
| Other amounts receivable | 41 | €432,564 | €1,052,042 | +€619,478 | +143.2% |
| Cash at bank and in hand | 54/58 | €61,787 | €315,474 | +€253,687 | +410.6% |
| Deferred charges and accrued income | 490/1 | €21,790 | €3,330 | -€18,460 | -84.7% |
| Total equity and liabilities | 10/49 | €1,662,858 | €2,298,150 | +€635,291 | +38.2% |
| Equity | 10/15 | €10,655 | €357,078 | +€346,422 | +3251.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | - | -€20,000 | |
| Other | 1109/19 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €38,886 | €38,886 | = | 0.0% |
| Distributable reserves | 133 | €38,886 | €38,886 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,231 | €298,191 | +€346,422 | |
| Amounts payable | 17/49 | €1,652,203 | €1,941,072 | +€288,869 | +17.5% |
| Amounts payable within one year | 42/48 | €1,652,203 | €1,941,072 | +€288,869 | +17.5% |
| Trade debts | 44 | €1,142,589 | €950,629 | -€191,959 | -16.8% |
| Suppliers | 440/4 | €1,142,589 | €950,629 | -€191,959 | -16.8% |
| Taxes, remuneration and social security | 45 | €16,539 | €243,503 | +€226,964 | +1372.3% |
| Taxes | 450/3 | - | €243,503 | +€243,503 | |
| Remuneration and social security | 454/9 | €16,539 | €0 | -€16,539 | -100.0% |
| Other amounts payable | 47/48 | €493,076 | €746,940 | +€253,864 | +51.5% |
| Remuneration, social security and pensions | 62 | €249,723 | €249,848 | +€125 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,649 | €39,731 | +€15,082 | +61.2% |
| Other operating charges | 640/8 | €17,913 | €3,158 | -€14,755 | -82.4% |
| Non-recurring operating charges | 66A | €15,604 | - | -€15,604 | |
| Gross operating margin | 9900 | €326,004 | €765,918 | +€439,914 | +134.9% |
| Operating profit (loss) | 9901 | €18,116 | €473,181 | +€455,066 | +2512.0% |
| Financial income | 75/76B | €1,350 | €14,754 | +€13,403 | +992.7% |
| Recurring financial income | 75 | €1,350 | €14,754 | +€13,403 | +992.7% |
| Financial charges | 65/66B | €1,899 | €1,580 | -€319 | -16.8% |
| Recurring financial charges | 65 | €1,899 | €1,580 | -€319 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €17,567 | €486,355 | +€468,788 | +2668.5% |
| Income taxes | 67/77 | €19,590 | €139,933 | +€120,344 | +614.3% |
| Profit (loss) for the period | 9904 | -€2,022 | €346,422 | +€348,445 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,022 | €346,422 | +€348,445 |
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 12 October 2026 via checked.be.