PERRE's KITCHEN: 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.
PERRE's KITCHEN
Largest movements
- Cash +€11,286
up €11,286 (+54.9%), from €20,550 to €31,836
mainly Net result for the year (+€13,209) and Depreciation (+€9,920)
- Deferred charges and accrued income -€3,452
down €3,452 (-100%), from €3,452 to €0
- Tangible fixed assets -€2,814
down €2,814 (-7.4%), from €38,136 to €35,322
of which Furniture and vehicles: -€2,260
- Receivables within one year +€1,382
up €1,382 (+79.2%), from €1,744 to €3,126
of which Trade receivables: +€2,009
- Reserves +€13,209
up €13,209 (+65.8%), from €20,081 to €33,289
- Debts after one year -€4,206
down €4,206 (-49.0%), from €8,588 to €4,382
- Trade debts -€4,131
down €4,131 (-51.3%), from €8,060 to €3,929
- Tax, wage and social debts +€1,115
up €1,115 (+232%), from €480 to €1,595
- Gross operating margin +€16,431
up €16,431 (+111%), from €14,804 to €31,235
- Taxes +€4,627
up €4,627 (+464%), from €998 to €5,625
- Depreciation +€1,710
up €1,710 (+20.8%), from €8,209 to €9,920
- Other operating charges +€683
up €683 (+66.7%), from €1,024 to €1,707
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 | €69,415 | €75,920 | +€6,505 | +9.4% |
| Fixed assets | 21/28 | €38,136 | €35,322 | -€2,814 | -7.4% |
| Tangible fixed assets | 22/27 | €38,136 | €35,322 | -€2,814 | -7.4% |
| Plant, machinery and equipment | 23 | €7,277 | €8,729 | +€1,452 | +20.0% |
| Furniture and vehicles | 24 | €12,413 | €10,153 | -€2,260 | -18.2% |
| Other tangible fixed assets | 26 | €18,446 | €16,440 | -€2,006 | -10.9% |
| Current assets | 29/58 | €31,279 | €40,598 | +€9,319 | +29.8% |
| Stocks and contracts in progress | 3 | €5,533 | €5,636 | +€104 | +1.9% |
| Stocks | 30/36 | €5,533 | €5,636 | +€104 | +1.9% |
| Amounts receivable within one year | 40/41 | €1,744 | €3,126 | +€1,382 | +79.2% |
| Trade receivables | 40 | €742 | €2,751 | +€2,009 | +271% |
| Other amounts receivable | 41 | €1,002 | €375 | -€627 | -62.6% |
| Cash at bank and in hand | 54/58 | €20,550 | €31,836 | +€11,286 | +54.9% |
| Deferred charges and accrued income | 490/1 | €3,452 | €0 | -€3,452 | -100% |
| Total equity and liabilities | 10/49 | €69,415 | €75,920 | +€6,505 | +9.4% |
| Equity | 10/15 | €48,248 | €61,457 | +€13,209 | +27.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €20,081 | €33,289 | +€13,209 | +65.8% |
| Distributable reserves | 133 | €20,081 | €33,289 | +€13,209 | +65.8% |
| Profit (loss) carried forward | 14 | €13,167 | €13,167 | = | 0.0% |
| Amounts payable | 17/49 | €21,167 | €14,463 | -€6,704 | -31.7% |
| Amounts payable after more than one year | 17 | €8,588 | €4,382 | -€4,206 | -49.0% |
| Financial debts | 170/4 | €8,588 | €4,382 | -€4,206 | -49.0% |
| Amounts payable within one year | 42/48 | €12,578 | €10,081 | -€2,497 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €4,037 | €4,206 | +€169 | +4.2% |
| Trade debts | 44 | €8,060 | €3,929 | -€4,131 | -51.3% |
| Suppliers | 440/4 | €8,060 | €3,929 | -€4,131 | -51.3% |
| Taxes, remuneration and social security | 45 | €480 | €1,595 | +€1,115 | +232% |
| Taxes | 450/3 | €480 | €1,595 | +€1,115 | +232% |
| Other amounts payable | 47/48 | €1 | €351 | +€350 | +47,308% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,209 | €9,920 | +€1,710 | +20.8% |
| Other operating charges | 640/8 | €1,024 | €1,707 | +€683 | +66.7% |
| Gross operating margin | 9900 | €14,804 | €31,235 | +€16,431 | +111% |
| Operating profit (loss) | 9901 | €5,570 | €19,608 | +€14,038 | +252% |
| Financial income | 75/76B | €3 | €1 | -€2 | -80.3% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -80.3% |
| Financial charges | 65/66B | €810 | €775 | -€35 | -4.3% |
| Recurring financial charges | 65 | €810 | €775 | -€35 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €4,763 | €18,834 | +€14,071 | +295% |
| Income taxes | 67/77 | €998 | €5,625 | +€4,627 | +464% |
| Profit (loss) for the period | 9904 | €3,765 | €13,209 | +€9,444 | +251% |
| Profit (loss) for the period to be appropriated | 9905 | €3,765 | €13,209 | +€9,444 | +251% |
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 15 October 2026 via checked.be.