Perpal: 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.
Perpal
Largest movements
- Cash +€716,157
up €716,157 (+56.5%), from €1.3m to €2.0m
mainly Trade debts (+€696,558) and Net result for the year (+€405,570)
- Receivables within one year +€306,769
up €306,769 (+211.2%), from €145,259 to €452,028
of which Trade receivables: +€306,547
- Tangible fixed assets +€72,779
up €72,779 (+9.6%), from €756,185 to €828,963
of which Furniture and vehicles: +€47,718
- Trade debts +€696,558
up €696,558 (+131.1%), from €531,353 to €1.2m
- Reserves +€405,570
up €405,570 (+41.5%), from €977,734 to €1.4m
- Gross operating margin +€240,087
up €240,087 (+6.5%), from €3.7m to €4.0m
- Staff costs +€197,741
up €197,741 (+6.3%), from €3.1m to €3.3m
- Depreciation +€44,141
up €44,141 (+206.8%), from €21,343 to €65,484
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 | €2,192,938 | €3,282,331 | +€1.1m | +49.7% |
| Fixed assets | 21/28 | €756,434 | €829,212 | +€72,779 | +9.6% |
| Tangible fixed assets | 22/27 | €756,185 | €828,963 | +€72,779 | +9.6% |
| Land and buildings | 22 | €635,748 | €613,173 | -€22,575 | -3.6% |
| Plant, machinery and equipment | 23 | €35,268 | €82,208 | +€46,940 | +133.1% |
| Furniture and vehicles | 24 | €70,058 | €117,776 | +€47,718 | +68.1% |
| Other tangible fixed assets | 26 | €15,110 | €15,805 | +€695 | +4.6% |
| Financial fixed assets | 28 | €249 | €249 | = | 0.0% |
| Current assets | 29/58 | €1,436,505 | €2,453,118 | +€1.0m | +70.8% |
| Amounts receivable within one year | 40/41 | €145,259 | €452,028 | +€306,769 | +211.2% |
| Trade receivables | 40 | €104,719 | €411,266 | +€306,547 | +292.7% |
| Other amounts receivable | 41 | €40,540 | €40,762 | +€222 | +0.5% |
| Cash at bank and in hand | 54/58 | €1,266,622 | €1,982,779 | +€716,157 | +56.5% |
| Deferred charges and accrued income | 490/1 | €24,624 | €18,312 | -€6,312 | -25.6% |
| Total equity and liabilities | 10/49 | €2,192,938 | €3,282,331 | +€1.1m | +49.7% |
| Equity | 10/15 | €982,734 | €1,388,304 | +€405,570 | +41.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €977,734 | €1,383,304 | +€405,570 | +41.5% |
| Distributable reserves | 133 | €977,734 | €1,383,304 | +€405,570 | +41.5% |
| Amounts payable | 17/49 | €1,210,204 | €1,894,027 | +€683,822 | +56.5% |
| Amounts payable within one year | 42/48 | €1,209,348 | €1,894,027 | +€684,679 | +56.6% |
| Trade debts | 44 | €531,353 | €1,227,911 | +€696,558 | +131.1% |
| Suppliers | 440/4 | €531,353 | €1,227,911 | +€696,558 | +131.1% |
| Taxes, remuneration and social security | 45 | €677,996 | €666,116 | -€11,879 | -1.8% |
| Taxes | 450/3 | €200,249 | €212,465 | +€12,215 | +6.1% |
| Remuneration and social security | 454/9 | €477,746 | €453,651 | -€24,095 | -5.0% |
| Accrued charges and deferred income | 492/3 | €856 | €0 | -€856 | -100.0% |
| Remuneration, social security and pensions | 62 | €3,125,627 | €3,323,368 | +€197,741 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,343 | €65,484 | +€44,141 | +206.8% |
| Other operating charges | 640/8 | €6,224 | €15,366 | +€9,142 | +146.9% |
| Gross operating margin | 9900 | €3,714,715 | €3,954,802 | +€240,087 | +6.5% |
| Operating profit (loss) | 9901 | €561,521 | €550,584 | -€10,938 | -1.9% |
| Financial income | 75/76B | €1,249 | €11,839 | +€10,590 | +848.0% |
| Recurring financial income | 75 | €1,249 | €11,839 | +€10,590 | +848.0% |
| Financial charges | 65/66B | €2,698 | €8,054 | +€5,356 | +198.5% |
| Recurring financial charges | 65 | €2,698 | €8,054 | +€5,356 | +198.5% |
| Profit (loss) for the period before taxes | 9903 | €560,072 | €554,368 | -€5,703 | -1.0% |
| Income taxes | 67/77 | €183,165 | €148,798 | -€34,366 | -18.8% |
| Profit (loss) for the period | 9904 | €376,907 | €405,570 | +€28,663 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €376,907 | €405,570 | +€28,663 | +7.6% |
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 8 October 2026 via checked.be.