PERONDI GROUP: 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.
PERONDI GROUP
Largest movements
- Stocks and contracts -€34,100
down €34,100 (-22.0%), from €154,872 to €120,772
of which Stocks: -€40,525
- Cash -€15,391
down €15,391 (-61.2%), from €25,168 to €9,777
mainly Trade debts (-€20,194) and Current portion of long-term debt (-€11,437)
- Receivables within one year +€8,478
up €8,478 (+18.6%), from €45,630 to €54,109
of which Other amounts receivable: +€5,255
- Trade debts -€20,194
down €20,194 (-43.7%), from €46,229 to €26,035
- Current portion of long-term debt -€11,437
down €11,437 (-68.8%), from €16,613 to €5,176
- Accrued charges and deferred income -€11,174
no longer reported in 2025 (was €11,174)
- Debts after one year -€5,176
down €5,176 (-5.0%), from €104,367 to €99,191
- Profit (loss) carried forward +€4,560
up €4,560 (+22.6%), from €20,174 to €24,734
- Gross operating margin -€4,682
down €4,682 (-27.7%), from €16,885 to €12,202
- Financial income -€2,184
down €2,184 (-98.7%), from €2,213 to €29
- Taxes -€2,010
down €2,010 (-46.6%), from €4,311 to €2,301
- Financial charges -€485
down €485 (-10.6%), from €4,582 to €4,097
- Other operating charges +€448
up €448 (+56.1%), from €799 to €1,247
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.
Derived cash bridge
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 | €225,670 | €185,482 | -€40,188 | -17.8% |
| Fixed assets | 21/28 | - | €824 | +€824 | |
| Tangible fixed assets | 22/27 | - | €824 | +€824 | |
| Land and buildings | 22 | - | €824 | +€824 | |
| Current assets | 29/58 | €225,670 | €184,658 | -€41,012 | -18.2% |
| Stocks and contracts in progress | 3 | €154,872 | €120,772 | -€34,100 | -22.0% |
| Stocks | 30/36 | €135,122 | €94,597 | -€40,525 | -30.0% |
| Contracts in progress | 37 | €19,750 | €26,175 | +€6,425 | +32.5% |
| Amounts receivable within one year | 40/41 | €45,630 | €54,109 | +€8,478 | +18.6% |
| Trade receivables | 40 | €7,442 | €10,666 | +€3,224 | +43.3% |
| Other amounts receivable | 41 | €38,188 | €43,443 | +€5,255 | +13.8% |
| Cash at bank and in hand | 54/58 | €25,168 | €9,777 | -€15,391 | -61.2% |
| Total equity and liabilities | 10/49 | €225,670 | €185,482 | -€40,188 | -17.8% |
| Equity | 10/15 | €42,975 | €47,535 | +€4,560 | +10.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,201 | €4,201 | = | 0.0% |
| 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 | €2,341 | €2,341 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,174 | €24,734 | +€4,560 | +22.6% |
| Amounts payable | 17/49 | €182,695 | €137,947 | -€44,748 | -24.5% |
| Amounts payable after more than one year | 17 | €104,367 | €99,191 | -€5,176 | -5.0% |
| Financial debts | 170/4 | €104,367 | €99,191 | -€5,176 | -5.0% |
| Amounts payable within one year | 42/48 | €67,155 | €38,756 | -€28,398 | -42.3% |
| Current portion of amounts payable after more than one year | 42 | €16,613 | €5,176 | -€11,437 | -68.8% |
| Trade debts | 44 | €46,229 | €26,035 | -€20,194 | -43.7% |
| Suppliers | 440/4 | €46,229 | €26,035 | -€20,194 | -43.7% |
| Taxes, remuneration and social security | 45 | €4,313 | €6,614 | +€2,301 | +53.3% |
| Taxes | 450/3 | €4,313 | €6,614 | +€2,301 | +53.3% |
| Other amounts payable | 47/48 | - | €932 | +€932 | |
| Accrued charges and deferred income | 492/3 | €11,174 | - | -€11,174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €26 | +€26 | |
| Other operating charges | 640/8 | €799 | €1,247 | +€448 | +56.1% |
| Gross operating margin | 9900 | €16,885 | €12,202 | -€4,682 | -27.7% |
| Operating profit (loss) | 9901 | €16,086 | €10,929 | -€5,157 | -32.1% |
| Financial income | 75/76B | €2,213 | €29 | -€2,184 | -98.7% |
| Recurring financial income | 75 | €2,213 | €29 | -€2,184 | -98.7% |
| Financial charges | 65/66B | €4,582 | €4,097 | -€485 | -10.6% |
| Recurring financial charges | 65 | €4,582 | €4,097 | -€485 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €13,716 | €6,861 | -€6,856 | -50.0% |
| Income taxes | 67/77 | €4,311 | €2,301 | -€2,010 | -46.6% |
| Profit (loss) for the period | 9904 | €9,406 | €4,560 | -€4,846 | -51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,406 | €4,560 | -€4,846 | -51.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.