PERQUY ASSUR: 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 ASSUR
Largest movements
- Receivables within one year +€26,099
up €26,099 (+122%), from €21,452 to €47,550
of which Trade receivables: +€17,500
- Cash -€26,043
down €26,043 (-68.2%), from €38,183 to €12,141
mainly Receivables within one year (-€26,099) and Debts after one year (-€19,122)
- Tangible fixed assets -€3,534
down €3,534 (-5.2%), from €67,370 to €63,835
- Debts after one year -€19,122
down €19,122 (-42.7%), from €44,734 to €25,613
- Reserves +€14,377
up €14,377 (+30.4%), from €47,328 to €61,705
- Tax, wage and social debts +€2,189
up €2,189 (+26.1%), from €8,372 to €10,561
- Gross operating margin +€23,495
up €23,495 (+72.1%), from €32,604 to €56,099
- Depreciation +€13,832
up €13,832 (+638%), from €2,166 to €15,999
- Taxes +€3,874
up €3,874 (+72.0%), from €5,381 to €9,255
- Financial charges +€811
up €811 (+97.3%), from €834 to €1,645
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 | €130,810 | €128,142 | -€2,669 | -2.0% |
| Fixed assets | 21/28 | €70,323 | €66,788 | -€3,534 | -5.0% |
| Tangible fixed assets | 22/27 | €67,370 | €63,835 | -€3,534 | -5.2% |
| Furniture and vehicles | 24 | €67,370 | €63,835 | -€3,534 | -5.2% |
| Financial fixed assets | 28 | €2,953 | €2,953 | = | 0.0% |
| Current assets | 29/58 | €60,488 | €61,353 | +€866 | +1.4% |
| Amounts receivable within one year | 40/41 | €21,452 | €47,550 | +€26,099 | +122% |
| Trade receivables | 40 | €20,000 | €37,500 | +€17,500 | +87.5% |
| Other amounts receivable | 41 | €1,452 | €10,050 | +€8,599 | +592% |
| Cash at bank and in hand | 54/58 | €38,183 | €12,141 | -€26,043 | -68.2% |
| Deferred charges and accrued income | 490/1 | €853 | €1,662 | +€810 | +95.0% |
| Total equity and liabilities | 10/49 | €130,810 | €128,142 | -€2,669 | -2.0% |
| Equity | 10/15 | €55,028 | €69,405 | +€14,377 | +26.1% |
| Contributions | 10/11 | €7,700 | €7,700 | = | 0.0% |
| Reserves | 13 | €47,328 | €61,705 | +€14,377 | +30.4% |
| Distributable reserves | 133 | €47,328 | €61,705 | +€14,377 | +30.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €75,782 | €58,737 | -€17,046 | -22.5% |
| Amounts payable after more than one year | 17 | €44,734 | €25,613 | -€19,122 | -42.7% |
| Financial debts | 170/4 | €44,734 | €25,613 | -€19,122 | -42.7% |
| Amounts payable within one year | 42/48 | €29,042 | €31,624 | +€2,582 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €18,751 | €19,122 | +€370 | +2.0% |
| Trade debts | 44 | €1,086 | €1,942 | +€855 | +78.7% |
| Suppliers | 440/4 | €1,086 | €1,942 | +€855 | +78.7% |
| Taxes, remuneration and social security | 45 | €8,372 | €10,561 | +€2,189 | +26.1% |
| Taxes | 450/3 | €8,372 | €10,561 | +€2,189 | +26.1% |
| Other amounts payable | 47/48 | €833 | €0 | -€833 | -100% |
| Accrued charges and deferred income | 492/3 | €2,006 | €1,500 | -€506 | -25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,166 | €15,999 | +€13,832 | +638% |
| Other operating charges | 640/8 | €576 | €843 | +€266 | +46.2% |
| Non-recurring operating charges | 66A | €8,342 | €0 | -€8,342 | -100% |
| Gross operating margin | 9900 | €32,604 | €56,099 | +€23,495 | +72.1% |
| Operating profit (loss) | 9901 | €21,519 | €39,257 | +€17,738 | +82.4% |
| Financial income | 75/76B | €0 | €20 | +€20 | |
| Recurring financial income | 75 | €0 | €20 | +€20 | |
| Financial charges | 65/66B | €834 | €1,645 | +€811 | +97.3% |
| Recurring financial charges | 65 | €834 | €1,645 | +€811 | +97.3% |
| Profit (loss) for the period before taxes | 9903 | €20,685 | €37,632 | +€16,947 | +81.9% |
| Income taxes | 67/77 | €5,381 | €9,255 | +€3,874 | +72.0% |
| Profit (loss) for the period | 9904 | €15,304 | €28,377 | +€13,073 | +85.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,304 | €28,377 | +€13,073 | +85.4% |
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 28 October 2026 via checked.be.