PERREAUX Y: 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.
PERREAUX Y
Largest movements
- Receivables within one year -€97,305
down €97,305 (-95.4%), from €101,971 to €4,667
of which Trade receivables: -€101,955
- Cash -€28,122
down €28,122 (-15.7%), from €179,614 to €151,492
mainly Contributions, distributions and other (-€114,000) and Tax, wage and social debts (-€87,959)
- Tangible fixed assets -€8,733
down €8,733 (-24.0%), from €36,387 to €27,654
- Tax, wage and social debts -€87,959
down €87,959 (-78.6%), from €111,934 to €23,975
- Profit (loss) carried forward -€41,303
down €41,303 (-61.1%), from €67,653 to €26,350
- Gross operating margin -€89,000
down €89,000 (-45.4%), from €196,161 to €107,160
- Taxes -€18,457
down €18,457 (-41.3%), from €44,733 to €26,276
- Other operating charges -€4,451
down €4,451 (-86.1%), from €5,168 to €717
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 | €318,313 | €184,171 | -€134,142 | -42.1% |
| Fixed assets | 21/28 | €36,387 | €27,654 | -€8,733 | -24.0% |
| Tangible fixed assets | 22/27 | €36,387 | €27,654 | -€8,733 | -24.0% |
| Furniture and vehicles | 24 | €36,387 | €27,654 | -€8,733 | -24.0% |
| Current assets | 29/58 | €281,925 | €156,517 | -€125,409 | -44.5% |
| Amounts receivable within one year | 40/41 | €101,971 | €4,667 | -€97,305 | -95.4% |
| Trade receivables | 40 | €101,955 | - | -€101,955 | |
| Other amounts receivable | 41 | €16 | €4,667 | +€4,650 | +28,389% |
| Cash at bank and in hand | 54/58 | €179,614 | €151,492 | -€28,122 | -15.7% |
| Deferred charges and accrued income | 490/1 | €340 | €358 | +€18 | +5.3% |
| Total equity and liabilities | 10/49 | €318,313 | €184,171 | -€134,142 | -42.1% |
| Equity | 10/15 | €70,653 | €29,350 | -€41,303 | -58.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,653 | €26,350 | -€41,303 | -61.1% |
| Amounts payable | 17/49 | €247,660 | €154,821 | -€92,838 | -37.5% |
| Amounts payable within one year | 42/48 | €247,660 | €154,821 | -€92,838 | -37.5% |
| Trade debts | 44 | €7,109 | €5,339 | -€1,771 | -24.9% |
| Suppliers | 440/4 | €7,109 | €5,339 | -€1,771 | -24.9% |
| Taxes, remuneration and social security | 45 | €111,934 | €23,975 | -€87,959 | -78.6% |
| Taxes | 450/3 | €111,934 | €23,975 | -€87,959 | -78.6% |
| Other amounts payable | 47/48 | €128,616 | €125,508 | -€3,108 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,277 | €8,733 | +€1,455 | +20.0% |
| Other operating charges | 640/8 | €5,168 | €717 | -€4,451 | -86.1% |
| Gross operating margin | 9900 | €196,161 | €107,160 | -€89,000 | -45.4% |
| Operating profit (loss) | 9901 | €183,715 | €97,711 | -€86,005 | -46.8% |
| Financial income | 75/76B | €1,958 | €1,424 | -€535 | -27.3% |
| Recurring financial income | 75 | €1,958 | €1,424 | -€535 | -27.3% |
| Financial charges | 65/66B | €140 | €162 | +€22 | +15.8% |
| Recurring financial charges | 65 | €140 | €162 | +€22 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €185,534 | €98,973 | -€86,561 | -46.7% |
| Income taxes | 67/77 | €44,733 | €26,276 | -€18,457 | -41.3% |
| Profit (loss) for the period | 9904 | €140,801 | €72,697 | -€68,104 | -48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €140,801 | €72,697 | -€68,104 | -48.4% |
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 24 October 2026 via checked.be.