PERROIS: 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.
PERROIS
Largest movements
- Deferred charges and accrued income -€64,753
down €64,753 (-91.9%), from €70,449 to €5,697
- Receivables within one year -€61,508
down €61,508 (-65.8%), from €93,526 to €32,017
of which Other amounts receivable: -€55,051
- Cash +€24,857
up €24,857 (+32.9%), from €75,541 to €100,398
mainly Deferred charges and accrued income (+€64,753) and Receivables within one year (+€61,508)
- Tangible fixed assets -€14,256
down €14,256 (-99.2%), from €14,375 to €119
- Profit (loss) carried forward -€59,990
down €59,990 (-73.3%), from €81,824 to €21,834
- Tax, wage and social debts -€44,213
down €44,213 (-73.5%), from €60,184 to €15,970
- Trade debts -€14,903
down €14,903 (-96.4%), from €15,460 to €557
- Other debts +€3,446
up €3,446 (+3.7%), from €93,423 to €96,869
- Gross operating margin -€94,027
down €94,027 (-57.8%), from €162,749 to €68,721
- Taxes -€26,245
down €26,245 (-70.2%), from €37,406 to €11,161
- Other operating charges +€18,468
up €18,468 (+714.7%), from €2,584 to €21,052
- Depreciation -€3,352
down €3,352 (-84.9%), from €3,946 to €594
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 | €253,891 | €138,231 | -€115,660 | -45.6% |
| Fixed assets | 21/28 | €14,375 | €119 | -€14,256 | -99.2% |
| Tangible fixed assets | 22/27 | €14,375 | €119 | -€14,256 | -99.2% |
| Furniture and vehicles | 24 | €14,375 | €119 | -€14,256 | -99.2% |
| Current assets | 29/58 | €239,516 | €138,112 | -€101,404 | -42.3% |
| Amounts receivable within one year | 40/41 | €93,526 | €32,017 | -€61,508 | -65.8% |
| Trade receivables | 40 | €6,597 | €140 | -€6,457 | -97.9% |
| Other amounts receivable | 41 | €86,929 | €31,877 | -€55,051 | -63.3% |
| Cash at bank and in hand | 54/58 | €75,541 | €100,398 | +€24,857 | +32.9% |
| Deferred charges and accrued income | 490/1 | €70,449 | €5,697 | -€64,753 | -91.9% |
| Total equity and liabilities | 10/49 | €253,891 | €138,231 | -€115,660 | -45.6% |
| Equity | 10/15 | €84,824 | €24,834 | -€59,990 | -70.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,824 | €21,834 | -€59,990 | -73.3% |
| Amounts payable | 17/49 | €169,067 | €113,397 | -€55,670 | -32.9% |
| Amounts payable within one year | 42/48 | €169,067 | €113,397 | -€55,670 | -32.9% |
| Trade debts | 44 | €15,460 | €557 | -€14,903 | -96.4% |
| Suppliers | 440/4 | €15,460 | €557 | -€14,903 | -96.4% |
| Taxes, remuneration and social security | 45 | €60,184 | €15,970 | -€44,213 | -73.5% |
| Taxes | 450/3 | €60,184 | €15,970 | -€44,213 | -73.5% |
| Other amounts payable | 47/48 | €93,423 | €96,869 | +€3,446 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,946 | €594 | -€3,352 | -84.9% |
| Other operating charges | 640/8 | €2,584 | €21,052 | +€18,468 | +714.7% |
| Gross operating margin | 9900 | €162,749 | €68,721 | -€94,027 | -57.8% |
| Operating profit (loss) | 9901 | €156,218 | €47,075 | -€109,144 | -69.9% |
| Financial income | 75/76B | €4,288 | €4,280 | -€8 | -0.2% |
| Recurring financial income | 75 | €4,288 | €4,280 | -€8 | -0.2% |
| Financial charges | 65/66B | €2,231 | €3,314 | +€1,083 | +48.6% |
| Recurring financial charges | 65 | €2,231 | €3,314 | +€1,083 | +48.6% |
| Profit (loss) for the period before taxes | 9903 | €158,275 | €48,040 | -€110,235 | -69.6% |
| Income taxes | 67/77 | €37,406 | €11,161 | -€26,245 | -70.2% |
| Profit (loss) for the period | 9904 | €120,869 | €36,879 | -€83,990 | -69.5% |
| Profit (loss) for the period to be appropriated | 9905 | €120,869 | €36,879 | -€83,990 | -69.5% |
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 9 October 2026 via checked.be.