PERRON 81: 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 81
Largest movements
- Tangible fixed assets -€4,645
down €4,645 (-12.1%), from €38,369 to €33,724
of which Land and buildings: -€4,051
- Cash +€3,176
up €3,176 (+111%), from €2,868 to €6,044
mainly Other debts (+€12,366) and Depreciation (+€4,645)
- Other debts +€12,366
up €12,366 (+62.6%), from €19,746 to €32,113
- Profit (loss) carried forward -€6,542
down €6,542 (-24.9%), from -€26,318 to -€32,861
- Debts after one year -€4,623
down €4,623 (-23.7%), from €19,482 to €14,859
- Tax, wage and social debts -€4,418
down €4,418 (-67.1%), from €6,589 to €2,171
- Trade debts +€1,633
up €1,633 (+73.7%), from €2,214 to €3,847
- Other operating charges +€2,684
up €2,684 (+106%), from €2,540 to €5,224
- Gross operating margin -€796
down €796 (-14.6%), from €5,464 to €4,668
- Financial charges +€623
up €623 (+85.2%), from €731 to €1,353
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 | €86,252 | €84,768 | -€1,484 | -1.7% |
| Fixed assets | 21/28 | €83,369 | €78,724 | -€4,645 | -5.6% |
| Tangible fixed assets | 22/27 | €38,369 | €33,724 | -€4,645 | -12.1% |
| Land and buildings | 22 | €37,774 | €33,724 | -€4,051 | -10.7% |
| Plant, machinery and equipment | 23 | €594 | - | -€594 | |
| Financial fixed assets | 28 | €45,000 | €45,000 | = | 0.0% |
| Current assets | 29/58 | €2,883 | €6,044 | +€3,161 | +110% |
| Amounts receivable within one year | 40/41 | €16 | - | -€16 | |
| Other amounts receivable | 41 | €16 | - | -€16 | |
| Cash at bank and in hand | 54/58 | €2,868 | €6,044 | +€3,176 | +111% |
| Total equity and liabilities | 10/49 | €86,252 | €84,768 | -€1,484 | -1.7% |
| Equity | 10/15 | €33,682 | €27,140 | -€6,542 | -19.4% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Capital | 10 | €60,000 | €60,000 | = | 0.0% |
| Issued capital | 100 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,318 | -€32,861 | -€6,542 | -24.9% |
| Amounts payable | 17/49 | €52,570 | €57,628 | +€5,058 | +9.6% |
| Amounts payable after more than one year | 17 | €19,482 | €14,859 | -€4,623 | -23.7% |
| Financial debts | 170/4 | €19,482 | €14,859 | -€4,623 | -23.7% |
| Amounts payable within one year | 42/48 | €33,088 | €42,769 | +€9,681 | +29.3% |
| Current portion of amounts payable after more than one year | 42 | €4,538 | €4,638 | +€100 | +2.2% |
| Trade debts | 44 | €2,214 | €3,847 | +€1,633 | +73.7% |
| Suppliers | 440/4 | €2,214 | €3,847 | +€1,633 | +73.7% |
| Taxes, remuneration and social security | 45 | €6,589 | €2,171 | -€4,418 | -67.1% |
| Taxes | 450/3 | €6,589 | €2,171 | -€4,418 | -67.1% |
| Other amounts payable | 47/48 | €19,746 | €32,113 | +€12,366 | +62.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,645 | €4,645 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,540 | €5,224 | +€2,684 | +106% |
| Gross operating margin | 9900 | €5,464 | €4,668 | -€796 | -14.6% |
| Operating profit (loss) | 9901 | -€1,721 | -€5,200 | -€3,480 | -202% |
| Financial income | 75/76B | €2 | €12 | +€10 | +476% |
| Recurring financial income | 75 | €2 | €12 | +€10 | +476% |
| Financial charges | 65/66B | €731 | €1,353 | +€623 | +85.2% |
| Recurring financial charges | 65 | €731 | €1,353 | +€623 | +85.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,450 | -€6,542 | -€4,093 | -167% |
| Profit (loss) for the period | 9904 | -€2,450 | -€6,542 | -€4,093 | -167% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,450 | -€6,542 | -€4,093 | -167% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.