PERRON: 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.
PERRON
Largest movements
- Cash +€81,644
up €81,644 (+19.9%), from €409,327 to €490,971
mainly Stocks and contracts (+€70,167) and Net result for the year (+€69,616)
- Stocks and contracts -€70,167
down €70,167 (-97.9%), from €71,650 to €1,483
- Tangible fixed assets -€13,723
down €13,723 (-2.9%), from €465,620 to €451,897
- Profit (loss) carried forward +€66,135
up €66,135 (+43.4%), from €152,276 to €218,411
- Tax, wage and social debts -€40,559
down €40,559 (-91.3%), from €44,436 to €3,877
- Debts after one year -€20,411
down €20,411 (-9.4%), from €217,237 to €196,826
- Trade debts -€12,168
down €12,168 (-94.4%), from €12,893 to €725
- Purchases and services -€634,310
down €634,310 (-88.9%), from €713,747 to €79,437
- Gross operating margin -€144,928
down €144,928 (-55.2%), from €262,441 to €117,513
- Taxes -€20,559
down €20,559 (-46.3%), from €44,436 to €23,877
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 | €946,597 | €944,351 | -€2,246 | -0.2% |
| Fixed assets | 21/28 | €465,620 | €451,897 | -€13,723 | -2.9% |
| Tangible fixed assets | 22/27 | €465,620 | €451,897 | -€13,723 | -2.9% |
| Land and buildings | 22 | €465,620 | €451,897 | -€13,723 | -2.9% |
| Current assets | 29/58 | €480,977 | €492,454 | +€11,477 | +2.4% |
| Stocks and contracts in progress | 3 | €71,650 | €1,483 | -€70,167 | -97.9% |
| Stocks | 30/36 | €71,650 | €1,483 | -€70,167 | -97.9% |
| Cash at bank and in hand | 54/58 | €409,327 | €490,971 | +€81,644 | +19.9% |
| Total equity and liabilities | 10/49 | €946,597 | €944,351 | -€2,246 | -0.2% |
| Equity | 10/15 | €651,898 | €721,514 | +€69,616 | +10.7% |
| Contributions | 10/11 | €466,000 | €466,000 | = | 0.0% |
| Capital | 10 | €466,000 | €466,000 | = | 0.0% |
| Issued capital | 100 | €466,000 | €466,000 | = | 0.0% |
| Reserves | 13 | €33,622 | €37,103 | +€3,481 | +10.4% |
| Non-distributable reserves | 130/1 | €33,622 | €37,103 | +€3,481 | +10.4% |
| Legal reserve | 130 | €33,622 | €37,103 | +€3,481 | +10.4% |
| Profit (loss) carried forward | 14 | €152,276 | €218,411 | +€66,135 | +43.4% |
| Amounts payable | 17/49 | €294,699 | €222,837 | -€71,862 | -24.4% |
| Amounts payable after more than one year | 17 | €217,237 | €196,826 | -€20,411 | -9.4% |
| Financial debts | 170/4 | €217,237 | €196,826 | -€20,411 | -9.4% |
| Amounts payable within one year | 42/48 | €77,075 | €25,012 | -€52,063 | -67.5% |
| Current portion of amounts payable after more than one year | 42 | €19,746 | €20,410 | +€664 | +3.4% |
| Trade debts | 44 | €12,893 | €725 | -€12,168 | -94.4% |
| Suppliers | 440/4 | €12,893 | €725 | -€12,168 | -94.4% |
| Taxes, remuneration and social security | 45 | €44,436 | €3,877 | -€40,559 | -91.3% |
| Taxes | 450/3 | €44,436 | €3,877 | -€40,559 | -91.3% |
| Accrued charges and deferred income | 492/3 | €387 | €999 | +€612 | +158.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €713,747 | €79,437 | -€634,310 | -88.9% |
| Remuneration, social security and pensions | 62 | €387 | €999 | +€612 | +158.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,243 | €13,723 | +€1,480 | +12.1% |
| Other operating charges | 640/8 | - | €908 | +€908 | |
| Gross operating margin | 9900 | €262,441 | €117,513 | -€144,928 | -55.2% |
| Operating profit (loss) | 9901 | €249,811 | €101,883 | -€147,928 | -59.2% |
| Financial charges | 65/66B | €9,097 | €8,390 | -€707 | -7.8% |
| Recurring financial charges | 65 | €9,097 | €8,390 | -€707 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €240,714 | €93,493 | -€147,221 | -61.2% |
| Income taxes | 67/77 | €44,436 | €23,877 | -€20,559 | -46.3% |
| Profit (loss) for the period | 9904 | €196,278 | €69,616 | -€126,662 | -64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €196,278 | €69,616 | -€126,662 | -64.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.