PERRON 17: 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 17
Largest movements
- Cash -€10,633
down €10,633 (-43.5%), from €24,454 to €13,821
mainly Other debts (-€7,909) and Tax, wage and social debts (-€5,606)
- Tangible fixed assets -€2,516
down €2,516 (-27.6%), from €9,104 to €6,588
of which Plant, machinery and equipment: -€2,317
- Deferred charges and accrued income -€825
no longer reported in 2025 (was €825)
- Stocks and contracts +€533
up €533 (+8.9%), from €6,000 to €6,533
- Other debts -€7,909
down €7,909 (-39.1%), from €20,220 to €12,312
- Tax, wage and social debts -€5,606
down €5,606 (-58.6%), from €9,571 to €3,965
of which Remuneration and social security: -€5,056
- Accrued charges and deferred income -€912
down €912 (-89.1%), from €1,024 to €112
- Profit (loss) carried forward +€875
up €875 (+10.8%), from -€8,101 to -€7,227
- Other operating charges +€2,966
up €2,966 (+780%), from €380 to €3,347
- Gross operating margin +€1,418
up €1,418 (+22.4%), from €6,333 to €7,751
- Depreciation +€1,082
up €1,082 (+75.5%), from €1,434 to €2,516
- Financial charges +€220
up €220 (+27.7%), from €794 to €1,014
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,023 | €30,542 | -€13,481 | -30.6% |
| Fixed assets | 21/28 | €12,704 | €10,188 | -€2,516 | -19.8% |
| Tangible fixed assets | 22/27 | €9,104 | €6,588 | -€2,516 | -27.6% |
| Plant, machinery and equipment | 23 | €8,193 | €5,876 | -€2,317 | -28.3% |
| Furniture and vehicles | 24 | €911 | €712 | -€199 | -21.8% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €31,319 | €20,354 | -€10,965 | -35.0% |
| Stocks and contracts in progress | 3 | €6,000 | €6,533 | +€533 | +8.9% |
| Stocks | 30/36 | €6,000 | €6,533 | +€533 | +8.9% |
| Amounts receivable within one year | 40/41 | €40 | - | -€40 | |
| Other amounts receivable | 41 | €40 | - | -€40 | |
| Cash at bank and in hand | 54/58 | €24,454 | €13,821 | -€10,633 | -43.5% |
| Deferred charges and accrued income | 490/1 | €825 | - | -€825 | |
| Total equity and liabilities | 10/49 | €44,023 | €30,542 | -€13,481 | -30.6% |
| Equity | 10/15 | €12,359 | €13,233 | +€875 | +7.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,101 | -€7,227 | +€875 | +10.8% |
| Amounts payable | 17/49 | €31,665 | €17,309 | -€14,356 | -45.3% |
| Amounts payable within one year | 42/48 | €30,641 | €17,197 | -€13,444 | -43.9% |
| Trade debts | 44 | €850 | €920 | +€70 | +8.3% |
| Suppliers | 440/4 | €850 | €920 | +€70 | +8.3% |
| Taxes, remuneration and social security | 45 | €9,571 | €3,965 | -€5,606 | -58.6% |
| Taxes | 450/3 | €4,515 | €3,965 | -€550 | -12.2% |
| Remuneration and social security | 454/9 | €5,056 | - | -€5,056 | |
| Other amounts payable | 47/48 | €20,220 | €12,312 | -€7,909 | -39.1% |
| Accrued charges and deferred income | 492/3 | €1,024 | €112 | -€912 | -89.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,434 | €2,516 | +€1,082 | +75.5% |
| Other operating charges | 640/8 | €380 | €3,347 | +€2,966 | +780% |
| Gross operating margin | 9900 | €6,333 | €7,751 | +€1,418 | +22.4% |
| Operating profit (loss) | 9901 | €4,519 | €1,888 | -€2,630 | -58.2% |
| Financial income | 75/76B | €45 | - | -€45 | |
| Recurring financial income | 75 | €45 | - | -€45 | |
| Financial charges | 65/66B | €794 | €1,014 | +€220 | +27.7% |
| Recurring financial charges | 65 | €794 | €1,014 | +€220 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | €3,770 | €875 | -€2,895 | -76.8% |
| Profit (loss) for the period | 9904 | €3,770 | €875 | -€2,895 | -76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,770 | €875 | -€2,895 | -76.8% |
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 22 October 2026 via checked.be.