PERQUY-LYCKE: 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-LYCKE
Largest movements
- Tangible fixed assets -€8,109
down €8,109 (-17.6%), from €46,188 to €38,079
of which Plant, machinery and equipment: -€9,019
- Cash -€7,711
down €7,711 (-47.9%), from €16,111 to €8,399
mainly Debts after one year (-€13,893) and Investment in fixed assets (net) (-€8,907)
- Receivables within one year +€4,773
up €4,773 (+264%), from €1,810 to €6,583
of which Trade receivables: +€4,686
- Stocks and contracts +€4,733
up €4,733 (+30.8%), from €15,389 to €20,122
- Debts after one year -€13,893
down €13,893 (-87.9%), from €15,801 to €1,909
- Tax, wage and social debts +€4,876
up €4,876 (+52.7%), from €9,254 to €14,130
of which Remuneration and social security: +€2,812
- Trade debts +€4,074
up €4,074 (+14.9%), from €27,433 to €31,507
- Accrued charges and deferred income +€1,293
new in 2025: €1,293
- Profit (loss) carried forward -€1,225
down €1,225 (-20.3%), from €6,020 to €4,795
- Staff costs +€10,101
up €10,101 (+466%), from €2,167 to €12,268
- Gross operating margin +€3,311
up €3,311 (+10.6%), from €31,100 to €34,411
- Depreciation +€1,920
up €1,920 (+13.0%), from €14,778 to €16,698
- Other operating charges +€952
up €952 (+32.5%), from €2,931 to €3,883
- Financial charges -€862
down €862 (-37.4%), from €2,304 to €1,442
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 | €86,927 | €80,431 | -€6,496 | -7.5% |
| Fixed assets | 21/28 | €50,115 | €42,324 | -€7,791 | -15.5% |
| Tangible fixed assets | 22/27 | €46,188 | €38,079 | -€8,109 | -17.6% |
| Land and buildings | 22 | €13,219 | €12,209 | -€1,010 | -7.6% |
| Plant, machinery and equipment | 23 | €20,258 | €11,239 | -€9,019 | -44.5% |
| Furniture and vehicles | 24 | €12,711 | €14,631 | +€1,920 | +15.1% |
| Financial fixed assets | 28 | €3,927 | €4,245 | +€318 | +8.1% |
| Current assets | 29/58 | €36,812 | €38,107 | +€1,295 | +3.5% |
| Stocks and contracts in progress | 3 | €15,389 | €20,122 | +€4,733 | +30.8% |
| Stocks | 30/36 | €15,389 | €20,122 | +€4,733 | +30.8% |
| Amounts receivable within one year | 40/41 | €1,810 | €6,583 | +€4,773 | +264% |
| Trade receivables | 40 | €1,109 | €5,795 | +€4,686 | +423% |
| Other amounts receivable | 41 | €701 | €788 | +€87 | +12.4% |
| Cash at bank and in hand | 54/58 | €16,111 | €8,399 | -€7,711 | -47.9% |
| Deferred charges and accrued income | 490/1 | €3,502 | €3,003 | -€499 | -14.3% |
| Total equity and liabilities | 10/49 | €86,927 | €80,431 | -€6,496 | -7.5% |
| Equity | 10/15 | €7,220 | €5,995 | -€1,225 | -17.0% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,020 | €4,795 | -€1,225 | -20.3% |
| Amounts payable | 17/49 | €79,707 | €74,435 | -€5,272 | -6.6% |
| Amounts payable after more than one year | 17 | €15,801 | €1,909 | -€13,893 | -87.9% |
| Financial debts | 170/4 | €15,801 | €1,909 | -€13,893 | -87.9% |
| Amounts payable within one year | 42/48 | €63,906 | €71,234 | +€7,327 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €14,576 | €13,893 | -€684 | -4.7% |
| Trade debts | 44 | €27,433 | €31,507 | +€4,074 | +14.9% |
| Suppliers | 440/4 | €27,433 | €31,507 | +€4,074 | +14.9% |
| Taxes, remuneration and social security | 45 | €9,254 | €14,130 | +€4,876 | +52.7% |
| Taxes | 450/3 | €9,254 | €11,317 | +€2,064 | +22.3% |
| Remuneration and social security | 454/9 | €0 | €2,812 | +€2,812 | |
| Other amounts payable | 47/48 | €12,643 | €11,704 | -€939 | -7.4% |
| Accrued charges and deferred income | 492/3 | - | €1,293 | +€1,293 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €2,167 | €12,268 | +€10,101 | +466% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,778 | €16,698 | +€1,920 | +13.0% |
| Other operating charges | 640/8 | €2,931 | €3,883 | +€952 | +32.5% |
| Non-recurring operating charges | 66A | €6,705 | €0 | -€6,705 | -100% |
| Gross operating margin | 9900 | €31,100 | €34,411 | +€3,311 | +10.6% |
| Operating profit (loss) | 9901 | €4,521 | €1,562 | -€2,959 | -65.4% |
| Financial income | 75/76B | €225 | €161 | -€64 | -28.5% |
| Recurring financial income | 75 | €225 | €161 | -€64 | -28.5% |
| Financial charges | 65/66B | €2,304 | €1,442 | -€862 | -37.4% |
| Recurring financial charges | 65 | €2,304 | €1,442 | -€862 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €2,443 | €282 | -€2,161 | -88.5% |
| Income taxes | 67/77 | €2,200 | €1,506 | -€694 | -31.5% |
| Profit (loss) for the period | 9904 | €243 | -€1,225 | -€1,467 | |
| Profit (loss) for the period to be appropriated | 9905 | €243 | -€1,225 | -€1,467 |
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 22 October 2026 via checked.be.