Perquy: 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.
Perquy
Largest movements
- Cash -€222,959
down €222,959 (-41.4%), from €538,177 to €315,218
mainly Net result for the year (-€140,592) and Receivables within one year (-€130,946)
- Receivables within one year +€130,946
up €130,946 (+53.9%), from €243,101 to €374,047
of which Trade receivables: +€113,808
- Stocks and contracts +€82,551
up €82,551 (+9.9%), from €832,055 to €914,606
- Tangible fixed assets +€51,428
up €51,428 (+34.1%), from €150,899 to €202,327
of which Land and buildings: +€87,183
- Reserves -€140,591
down €140,591 (-10.6%), from €1.3m to €1.2m
of which Distributable reserves: -€140,591
- Trade debts +€119,955
up €119,955 (+37.0%), from €324,606 to €444,561
- Debts after one year +€79,020
new in 2025: €79,020
- Other debts -€50,000
no longer reported in 2025 (was €50,000)
- Tax, wage and social debts +€20,449
up €20,449 (+17.7%), from €115,733 to €136,182
of which Taxes: +€19,496
- Staff costs +€189,256
up €189,256 (+26.8%), from €706,657 to €895,912
- Write-downs +€88,204
up €88,204 (+90.1%), from -€97,895 to -€9,690
- Taxes -€37,042
down €37,042 (-99.8%), from €37,112 to €70
- Gross operating margin -€32,844
down €32,844 (-4.0%), from €828,909 to €796,065
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 | €1,836,114 | €1,877,000 | +€40,886 | +2.2% |
| Fixed assets | 21/28 | €151,156 | €202,327 | +€51,170 | +33.9% |
| Intangible fixed assets | 21 | €257 | - | -€257 | |
| Tangible fixed assets | 22/27 | €150,899 | €202,327 | +€51,428 | +34.1% |
| Land and buildings | 22 | €83,638 | €170,821 | +€87,183 | +104% |
| Plant, machinery and equipment | 23 | €22,867 | €19,813 | -€3,054 | -13.4% |
| Furniture and vehicles | 24 | €16,338 | €11,693 | -€4,645 | -28.4% |
| Assets under construction and advance payments | 27 | €28,056 | - | -€28,056 | |
| Current assets | 29/58 | €1,684,957 | €1,674,673 | -€10,284 | -0.6% |
| Stocks and contracts in progress | 3 | €832,055 | €914,606 | +€82,551 | +9.9% |
| Stocks | 30/36 | €832,055 | €914,606 | +€82,551 | +9.9% |
| Amounts receivable within one year | 40/41 | €243,101 | €374,047 | +€130,946 | +53.9% |
| Trade receivables | 40 | €228,841 | €342,649 | +€113,808 | +49.7% |
| Other amounts receivable | 41 | €14,260 | €31,397 | +€17,138 | +120% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €538,177 | €315,218 | -€222,959 | -41.4% |
| Deferred charges and accrued income | 490/1 | €21,624 | €20,802 | -€821 | -3.8% |
| Total equity and liabilities | 10/49 | €1,836,114 | €1,877,000 | +€40,886 | +2.2% |
| Equity | 10/15 | €1,345,379 | €1,204,786 | -€140,592 | -10.5% |
| Contributions | 10/11 | €17,952 | €17,952 | = | 0.0% |
| Reserves | 13 | €1,327,425 | €1,186,834 | -€140,591 | -10.6% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €1,277,425 | €1,136,834 | -€140,591 | -11.0% |
| Profit (loss) carried forward | 14 | €1 | - | -€1 | |
| Amounts payable | 17/49 | €490,735 | €672,213 | +€181,479 | +37.0% |
| Amounts payable after more than one year | 17 | - | €79,020 | +€79,020 | |
| Financial debts | 170/4 | - | €79,020 | +€79,020 | |
| Amounts payable within one year | 42/48 | €490,339 | €593,194 | +€102,855 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | - | €12,451 | +€12,451 | |
| Trade debts | 44 | €324,606 | €444,561 | +€119,955 | +37.0% |
| Suppliers | 440/4 | €324,606 | €444,561 | +€119,955 | +37.0% |
| Taxes, remuneration and social security | 45 | €115,733 | €136,182 | +€20,449 | +17.7% |
| Taxes | 450/3 | €27,813 | €47,309 | +€19,496 | +70.1% |
| Remuneration and social security | 454/9 | €87,920 | €88,873 | +€953 | +1.1% |
| Other amounts payable | 47/48 | €50,000 | - | -€50,000 | |
| Accrued charges and deferred income | 492/3 | €396 | - | -€396 | |
| Remuneration, social security and pensions | 62 | €706,657 | €895,912 | +€189,256 | +26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,464 | €24,902 | +€6,438 | +34.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€97,895 | -€9,690 | +€88,204 | +90.1% |
| Other operating charges | 640/8 | €17,800 | €19,461 | +€1,662 | +9.3% |
| Gross operating margin | 9900 | €828,909 | €796,065 | -€32,844 | -4.0% |
| Operating profit (loss) | 9901 | €183,884 | -€134,520 | -€318,404 | |
| Financial income | 75/76B | €36,966 | €30,684 | -€6,281 | -17.0% |
| Recurring financial income | 75 | €36,966 | €30,684 | -€6,281 | -17.0% |
| Financial charges | 65/66B | €38,271 | €36,687 | -€1,585 | -4.1% |
| Recurring financial charges | 65 | €38,271 | €36,687 | -€1,585 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €182,578 | -€140,523 | -€323,101 | |
| Income taxes | 67/77 | €37,112 | €70 | -€37,042 | -99.8% |
| Profit (loss) for the period | 9904 | €145,466 | -€140,592 | -€286,059 | |
| Profit (loss) for the period to be appropriated | 9905 | €145,466 | -€140,592 | -€286,059 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.