PERPETOS 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.
PERPETOS GROUP
Largest movements
- Cash -€28,382
down €28,382 (-25.1%), from €113,246 to €84,864
mainly Trade debts (-€58,596) and Tax, wage and social debts (-€16,060)
- Trade debts -€58,596
down €58,596 (-72.0%), from €81,399 to €22,802
- Profit (loss) carried forward +€31,641
up €31,641 (+13.7%), from €230,133 to €261,774
- Gross operating margin +€18,485
up €18,485 (+76.3%), from €24,242 to €42,727
- Financial income -€6,953
down €6,953 (-69.1%), from €10,065 to €3,112
- Taxes +€3,317
up €3,317 (+38.3%), from €8,651 to €11,969
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 | €2,451,628 | €2,401,782 | -€49,846 | -2.0% |
| Fixed assets | 21/28 | €2,183,112 | €2,183,112 | = | 0.0% |
| Financial fixed assets | 28 | €2,183,112 | €2,183,112 | = | 0.0% |
| Current assets | 29/58 | €268,516 | €218,670 | -€49,846 | -18.6% |
| Amounts receivable within one year | 40/41 | €127,817 | €108,389 | -€19,427 | -15.2% |
| Trade receivables | 40 | €67,426 | €47,067 | -€20,359 | -30.2% |
| Other amounts receivable | 41 | €60,390 | €61,322 | +€932 | +1.5% |
| Cash at bank and in hand | 54/58 | €113,246 | €84,864 | -€28,382 | -25.1% |
| Deferred charges and accrued income | 490/1 | €27,453 | €25,417 | -€2,036 | -7.4% |
| Total equity and liabilities | 10/49 | €2,451,628 | €2,401,782 | -€49,846 | -2.0% |
| Equity | 10/15 | €2,337,260 | €2,368,901 | +€31,641 | +1.4% |
| Contributions | 10/11 | €2,092,127 | €2,092,127 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €230,133 | €261,774 | +€31,641 | +13.7% |
| Amounts payable | 17/49 | €114,368 | €32,881 | -€81,487 | -71.3% |
| Amounts payable within one year | 42/48 | €113,154 | €30,847 | -€82,307 | -72.7% |
| Financial debts | 43 | €504 | €652 | +€147 | +29.2% |
| Credit institutions | 430/8 | €504 | €652 | +€147 | +29.2% |
| Trade debts | 44 | €81,399 | €22,802 | -€58,596 | -72.0% |
| Suppliers | 440/4 | €81,399 | €22,802 | -€58,596 | -72.0% |
| Taxes, remuneration and social security | 45 | €19,958 | €3,897 | -€16,060 | -80.5% |
| Taxes | 450/3 | €19,958 | €3,897 | -€16,060 | -80.5% |
| Other amounts payable | 47/48 | €11,293 | €3,495 | -€7,797 | -69.0% |
| Accrued charges and deferred income | 492/3 | €1,215 | €2,034 | +€819 | +67.4% |
| Other operating charges | 640/8 | €1,094 | €1,309 | +€216 | +19.7% |
| Gross operating margin | 9900 | €24,242 | €42,727 | +€18,485 | +76.3% |
| Operating profit (loss) | 9901 | €23,148 | €41,418 | +€18,269 | +78.9% |
| Financial income | 75/76B | €10,065 | €3,112 | -€6,953 | -69.1% |
| Recurring financial income | 75 | €10,065 | €3,112 | -€6,953 | -69.1% |
| Financial charges | 65/66B | €667 | €920 | +€253 | +38.0% |
| Recurring financial charges | 65 | €667 | €920 | +€253 | +38.0% |
| Profit (loss) for the period before taxes | 9903 | €32,547 | €43,610 | +€11,063 | +34.0% |
| Income taxes | 67/77 | €8,651 | €11,969 | +€3,317 | +38.3% |
| Profit (loss) for the period | 9904 | €23,896 | €31,641 | +€7,746 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,896 | €31,641 | +€7,746 | +32.4% |
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 24 October 2026 via checked.be.