PERRIN CONSULTING: what changed
Two fiscal 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.
PERRIN CONSULTING
Largest movements
- Tangible fixed assets +€84,528
up €84,528 (+459.4%), from €18,398 to €102,926
of which Furniture and vehicles: +€63,110
- Cash +€29,985
up €29,985 (+150.6%), from €19,909 to €49,894
mainly Net result for the year (+€77,308) and Other debts (+€38,809)
- Receivables within one year -€28,498
down €28,498 (-55.8%), from €51,086 to €22,588
of which Trade receivables: -€29,906
- Other debts +€38,809
up €38,809 (+3257.7%), from €1,191 to €40,000
- Profit (loss) carried forward +€37,308
up €37,308 (+68.9%), from €54,179 to €91,487
- Current portion of long-term debt +€9,910
new in 2025: €9,910
- Debts after one year +€7,667
new in 2025: €7,667
- Tax, wage and social debts -€3,467
down €3,467 (-14.9%), from €23,242 to €19,774
of which Taxes: -€3,251
- Gross operating margin +€54,571
up €54,571 (+68.7%), from €79,450 to €134,021
- Depreciation +€22,272
up €22,272 (+1967.5%), from €1,132 to €23,404
- Taxes +€9,464
up €9,464 (+65.1%), from €14,529 to €23,993
- Other operating charges +€8,203
up €8,203, from €0 to €8,203
- Staff costs -€7,118
no longer reported in 2025 (was €7,118)
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.
Cash bridge derived
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 | €89,708 | €175,926 | +€86,217 | +96.1% |
| Fixed assets | 21/28 | €18,398 | €102,926 | +€84,528 | +459.4% |
| Tangible fixed assets | 22/27 | €18,398 | €102,926 | +€84,528 | +459.4% |
| Furniture and vehicles | 24 | €12,484 | €75,594 | +€63,110 | +505.5% |
| Other tangible fixed assets | 26 | €5,914 | €27,332 | +€21,417 | +362.1% |
| Current assets | 29/58 | €71,310 | €73,000 | +€1,690 | +2.4% |
| Amounts receivable within one year | 40/41 | €51,086 | €22,588 | -€28,498 | -55.8% |
| Trade receivables | 40 | €51,061 | €21,156 | -€29,906 | -58.6% |
| Other amounts receivable | 41 | €25 | €1,433 | +€1,408 | +5630.3% |
| Cash at bank and in hand | 54/58 | €19,909 | €49,894 | +€29,985 | +150.6% |
| Deferred charges and accrued income | 490/1 | €315 | €518 | +€203 | +64.4% |
| Total equity and liabilities | 10/49 | €89,708 | €175,926 | +€86,217 | +96.1% |
| Equity | 10/15 | €59,179 | €96,487 | +€37,308 | +63.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,179 | €91,487 | +€37,308 | +68.9% |
| Amounts payable | 17/49 | €30,529 | €79,438 | +€48,910 | +160.2% |
| Amounts payable after more than one year | 17 | - | €7,667 | +€7,667 | |
| Financial debts | 170/4 | - | €7,667 | +€7,667 | |
| Amounts payable within one year | 42/48 | €28,053 | €71,771 | +€43,718 | +155.8% |
| Current portion of amounts payable after more than one year | 42 | - | €9,910 | +€9,910 | |
| Trade debts | 44 | €3,620 | €2,087 | -€1,533 | -42.3% |
| Suppliers | 440/4 | €3,620 | €2,087 | -€1,533 | -42.3% |
| Taxes, remuneration and social security | 45 | €23,242 | €19,774 | -€3,467 | -14.9% |
| Taxes | 450/3 | €23,026 | €19,774 | -€3,251 | -14.1% |
| Remuneration and social security | 454/9 | €216 | €0 | -€216 | -100.0% |
| Other amounts payable | 47/48 | €1,191 | €40,000 | +€38,809 | +3257.7% |
| Accrued charges and deferred income | 492/3 | €2,475 | €0 | -€2,475 | -100.0% |
| Remuneration, social security and pensions | 62 | €7,118 | - | -€7,118 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,132 | €23,404 | +€22,272 | +1967.5% |
| Other operating charges | 640/8 | €0 | €8,203 | +€8,203 | |
| Gross operating margin | 9900 | €79,450 | €134,021 | +€54,571 | +68.7% |
| Operating profit (loss) | 9901 | €71,200 | €102,414 | +€31,215 | +43.8% |
| Financial income | 75/76B | €63 | €43 | -€20 | -31.9% |
| Recurring financial income | 75 | €63 | €43 | -€20 | -31.9% |
| Financial charges | 65/66B | €1,555 | €1,157 | -€398 | -25.6% |
| Recurring financial charges | 65 | €1,555 | €1,157 | -€398 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €69,708 | €101,301 | +€31,592 | +45.3% |
| Income taxes | 67/77 | €14,529 | €23,993 | +€9,464 | +65.1% |
| Profit (loss) for the period | 9904 | €55,179 | €77,308 | +€22,128 | +40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €55,179 | €77,308 | +€22,128 | +40.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.