Perpetuum CropScience: 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.
Perpetuum CropScience
Largest movements
- Receivables within one year -€4,096
down €4,096 (-5.2%), from €79,043 to €74,947
of which Other amounts receivable: -€3,310
- Debts after one year +€34,369
up €34,369 (+44.4%), from €77,345 to €111,714
- Profit (loss) carried forward -€31,491
down €31,491 (-43.3%), from -€72,653 to -€104,144
- Trade debts -€9,212
down €9,212 (-6.9%), from €132,805 to €123,593
- Other debts +€3,846
up €3,846 (+52.1%), from €7,382 to €11,228
- Financial income -€5,389
down €5,389 (-96.6%), from €5,581 to €192
- Gross operating margin -€3,871
down €3,871 (-38.5%), from -€10,062 to -€13,933
- Depreciation +€3,419
up €3,419 (+31.6%), from €10,832 to €14,251
- Financial charges +€992
up €992 (+51.2%), from €1,937 to €2,929
- Other operating charges -€448
down €448 (-44.0%), from €1,018 to €570
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 | €183,767 | €181,346 | -€2,421 | -1.3% |
| Fixed assets | 21/28 | €40,342 | €40,803 | +€461 | +1.1% |
| Intangible fixed assets | 21 | €40,335 | €40,796 | +€461 | +1.1% |
| Financial fixed assets | 28 | €7 | €7 | -€0 | -5.1% |
| Current assets | 29/58 | €143,425 | €140,543 | -€2,882 | -2.0% |
| Amounts receivable after more than one year | 29 | €64,333 | €65,491 | +€1,158 | +1.8% |
| Trade receivables | 290 | €64,333 | €0 | -€64,333 | -100.0% |
| Other amounts receivable | 291 | - | €65,491 | +€65,491 | |
| Amounts receivable within one year | 40/41 | €79,043 | €74,947 | -€4,096 | -5.2% |
| Trade receivables | 40 | €21,948 | €21,162 | -€786 | -3.6% |
| Other amounts receivable | 41 | €57,095 | €53,785 | -€3,310 | -5.8% |
| Cash at bank and in hand | 54/58 | €49 | €105 | +€56 | +113.3% |
| Total equity and liabilities | 10/49 | €183,767 | €181,346 | -€2,421 | -1.3% |
| Equity | 10/15 | -€33,765 | -€65,256 | -€31,491 | -93.3% |
| Contributions | 10/11 | €38,888 | €38,888 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,653 | -€104,144 | -€31,491 | -43.3% |
| Amounts payable | 17/49 | €217,532 | €246,602 | +€29,070 | +13.4% |
| Amounts payable after more than one year | 17 | €77,345 | €111,714 | +€34,369 | +44.4% |
| Financial debts | 170/4 | €77,345 | €111,714 | +€34,369 | +44.4% |
| Amounts payable within one year | 42/48 | €140,187 | €134,821 | -€5,366 | -3.8% |
| Trade debts | 44 | €132,805 | €123,593 | -€9,212 | -6.9% |
| Suppliers | 440/4 | €132,805 | €123,593 | -€9,212 | -6.9% |
| Other amounts payable | 47/48 | €7,382 | €11,228 | +€3,846 | +52.1% |
| Accrued charges and deferred income | 492/3 | - | €67 | +€67 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,832 | €14,251 | +€3,419 | +31.6% |
| Other operating charges | 640/8 | €1,018 | €570 | -€448 | -44.0% |
| Gross operating margin | 9900 | -€10,062 | -€13,933 | -€3,871 | -38.5% |
| Operating profit (loss) | 9901 | -€21,912 | -€28,754 | -€6,842 | -31.2% |
| Financial income | 75/76B | €5,581 | €192 | -€5,389 | -96.6% |
| Recurring financial income | 75 | €5,581 | €192 | -€5,389 | -96.6% |
| Financial charges | 65/66B | €1,937 | €2,929 | +€992 | +51.2% |
| Recurring financial charges | 65 | €1,937 | €2,929 | +€992 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,268 | -€31,491 | -€13,223 | -72.4% |
| Profit (loss) for the period | 9904 | -€18,268 | -€31,491 | -€13,223 | -72.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,268 | -€31,491 | -€13,223 | -72.4% |
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 6 October 2026 via checked.be.