PERONDIZA: 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.
PERONDIZA
Largest movements
- Cash +€1,542
up €1,542 (+37.1%), from €4,153 to €5,695
mainly Net result for the year (+€4,755) and Trade debts (+€1,513)
- Stocks and contracts +€1,343
up €1,343 (+23.3%), from €5,768 to €7,111
- Receivables within one year +€665
up €665 (+864%), from €77 to €742
of which Trade receivables: +€742
- Profit (loss) carried forward +€4,755
up €4,755, from -€4,059 to €696
- Other debts -€2,883
down €2,883 (-27.7%), from €10,402 to €7,519
- Trade debts +€1,513
up €1,513 (+267%), from €567 to €2,080
- Tax, wage and social debts +€271
up €271 (+75.5%), from €359 to €630
- Gross operating margin -€2,282
down €2,282 (-25.0%), from €9,137 to €6,855
- Other operating charges -€734
down €734 (-46.5%), from €1,581 to €847
- Depreciation +€190
up €190 (+23.5%), from €806 to €996
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 | €12,269 | €15,925 | +€3,656 | +29.8% |
| Fixed assets | 21/28 | €2,271 | €2,378 | +€107 | +4.7% |
| Tangible fixed assets | 22/27 | €2,271 | €2,378 | +€107 | +4.7% |
| Plant, machinery and equipment | 23 | €1,827 | €2,070 | +€243 | +13.3% |
| Furniture and vehicles | 24 | €444 | €308 | -€136 | -30.7% |
| Current assets | 29/58 | €9,998 | €13,548 | +€3,550 | +35.5% |
| Stocks and contracts in progress | 3 | €5,768 | €7,111 | +€1,343 | +23.3% |
| Stocks | 30/36 | €5,768 | €7,111 | +€1,343 | +23.3% |
| Amounts receivable within one year | 40/41 | €77 | €742 | +€665 | +864% |
| Trade receivables | 40 | - | €742 | +€742 | |
| Other amounts receivable | 41 | €77 | - | -€77 | |
| Cash at bank and in hand | 54/58 | €4,153 | €5,695 | +€1,542 | +37.1% |
| Total equity and liabilities | 10/49 | €12,269 | €15,925 | +€3,656 | +29.8% |
| Equity | 10/15 | €941 | €5,696 | +€4,755 | +505% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,059 | €696 | +€4,755 | |
| Amounts payable | 17/49 | €11,328 | €10,229 | -€1,099 | -9.7% |
| Amounts payable within one year | 42/48 | €11,328 | €10,229 | -€1,099 | -9.7% |
| Trade debts | 44 | €567 | €2,080 | +€1,513 | +267% |
| Suppliers | 440/4 | €567 | €2,080 | +€1,513 | +267% |
| Taxes, remuneration and social security | 45 | €359 | €630 | +€271 | +75.5% |
| Taxes | 450/3 | €359 | €630 | +€271 | +75.5% |
| Other amounts payable | 47/48 | €10,402 | €7,519 | -€2,883 | -27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €806 | €996 | +€190 | +23.5% |
| Other operating charges | 640/8 | €1,581 | €847 | -€734 | -46.5% |
| Gross operating margin | 9900 | €9,137 | €6,855 | -€2,282 | -25.0% |
| Operating profit (loss) | 9901 | €6,750 | €5,012 | -€1,738 | -25.7% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €177 | €259 | +€82 | +46.4% |
| Recurring financial charges | 65 | €177 | €259 | +€82 | +46.4% |
| Profit (loss) for the period before taxes | 9903 | €6,573 | €4,755 | -€1,818 | -27.7% |
| Profit (loss) for the period | 9904 | €6,573 | €4,755 | -€1,818 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,573 | €4,755 | -€1,818 | -27.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.