Perolux: 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.
Perolux
Largest movements
- Cash +€104,540
up €104,540 (+179.6%), from €58,215 to €162,755
mainly Current investments (+€60,000) and Depreciation (+€30,952)
- Current investments -€60,000
down €60,000 (-66.7%), from €90,000 to €30,000
- Tangible fixed assets -€20,150
down €20,150 (-4.0%), from €499,264 to €479,114
of which Land and buildings: -€16,353
- Other debts +€12,058
up €12,058 (+2.9%), from €415,940 to €427,998
- Profit (loss) carried forward +€8,665
up €8,665 (+28.7%), from -€30,227 to -€21,562
- Other operating charges -€4,049
down €4,049 (-26.5%), from €15,292 to €11,243
- Financial charges +€2,382
up €2,382 (+17.6%), from €13,540 to €15,922
of which Non-recurring financial charges: +€2,500
- Taxes +€2,343
up €2,343 (+107.2%), from €2,185 to €4,528
- Depreciation +€1,507
up €1,507 (+5.1%), from €29,444 to €30,952
- Financial income +€788
up €788 (+145.8%), from €541 to €1,329
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 | €658,727 | €685,749 | +€27,023 | +4.1% |
| Fixed assets | 21/28 | €499,264 | €479,114 | -€20,150 | -4.0% |
| Tangible fixed assets | 22/27 | €499,264 | €479,114 | -€20,150 | -4.0% |
| Land and buildings | 22 | €408,851 | €392,498 | -€16,353 | -4.0% |
| Plant, machinery and equipment | 23 | €90,413 | €86,616 | -€3,797 | -4.2% |
| Current assets | 29/58 | €159,463 | €206,636 | +€47,173 | +29.6% |
| Amounts receivable within one year | 40/41 | €3,662 | €3,662 | = | 0.0% |
| Other amounts receivable | 41 | €3,662 | €3,662 | = | 0.0% |
| Current investments | 50/53 | €90,000 | €30,000 | -€60,000 | -66.7% |
| Cash at bank and in hand | 54/58 | €58,215 | €162,755 | +€104,540 | +179.6% |
| Deferred charges and accrued income | 490/1 | €7,587 | €10,219 | +€2,633 | +34.7% |
| Total equity and liabilities | 10/49 | €658,727 | €685,749 | +€27,023 | +4.1% |
| Equity | 10/15 | €233,656 | €242,320 | +€8,665 | +3.7% |
| Contributions | 10/11 | €262,767 | €262,767 | = | 0.0% |
| Capital | 10 | €262,767 | €262,767 | = | 0.0% |
| Issued capital | 100 | €262,767 | €262,767 | = | 0.0% |
| Reserves | 13 | €1,116 | €1,116 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,116 | €1,116 | = | 0.0% |
| Legal reserve | 130 | €1,116 | €1,116 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,227 | -€21,562 | +€8,665 | +28.7% |
| Amounts payable | 17/49 | €425,071 | €443,429 | +€18,358 | +4.3% |
| Amounts payable within one year | 42/48 | €425,071 | €443,429 | +€18,358 | +4.3% |
| Taxes, remuneration and social security | 45 | €9,132 | €15,431 | +€6,299 | +69.0% |
| Taxes | 450/3 | €9,132 | €15,431 | +€6,299 | +69.0% |
| Other amounts payable | 47/48 | €415,940 | €427,998 | +€12,058 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,444 | €30,952 | +€1,507 | +5.1% |
| Other operating charges | 640/8 | €15,292 | €11,243 | -€4,049 | -26.5% |
| Non-recurring operating charges | 66A | - | €320 | +€320 | |
| Gross operating margin | 9900 | €71,809 | €71,134 | -€676 | -0.9% |
| Operating profit (loss) | 9901 | €27,073 | €28,619 | +€1,546 | +5.7% |
| Financial income | 75/76B | €541 | €1,329 | +€788 | +145.8% |
| Recurring financial income | 75 | €541 | €1,329 | +€788 | +145.8% |
| Financial charges | 65/66B | €13,540 | €15,922 | +€2,382 | +17.6% |
| Recurring financial charges | 65 | €13,540 | €13,422 | -€118 | -0.9% |
| Non-recurring financial charges | 66B | - | €2,500 | +€2,500 | |
| Profit (loss) for the period before taxes | 9903 | €14,073 | €14,026 | -€47 | -0.3% |
| Income taxes | 67/77 | €2,185 | €4,528 | +€2,343 | +107.2% |
| Profit (loss) for the period | 9904 | €11,888 | €9,498 | -€2,390 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,888 | €9,498 | -€2,390 | -20.1% |
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 28 September 2026 via checked.be.