PERRON51: 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.
PERRON51
Largest movements
- Tangible fixed assets +€58,879
up €58,879 (+119.4%), from €49,305 to €108,183
of which Plant, machinery and equipment: +€43,807
- Stocks and contracts +€30,907
up €30,907 (+12.4%), from €248,975 to €279,882
- Receivables within one year +€21,449
up €21,449 (+46.0%), from €46,662 to €68,111
of which Trade receivables: +€52,787
- Cash +€9,328
up €9,328 (+123.6%), from €7,544 to €16,872
mainly Other debts (+€119,211) and Tax, wage and social debts (+€12,837)
- Deferred charges and accrued income +€4,844
up €4,844 (+1494.2%), from €324 to €5,169
- Other debts +€119,211
up €119,211 (+36.8%), from €324,147 to €443,358
- Tax, wage and social debts +€12,837
up €12,837 (+148.5%), from €8,643 to €21,481
of which Taxes: +€7,061
- Profit (loss) carried forward -€5,484
down €5,484 (-10.5%), from -€52,328 to -€57,813
- Gross operating margin +€110,346
up €110,346 (+553.9%), from €19,923 to €130,270
- Staff costs +€80,568
up €80,568 (+180.9%), from €44,535 to €125,103
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 | €352,811 | €478,218 | +€125,407 | +35.5% |
| Fixed assets | 21/28 | €49,305 | €108,183 | +€58,879 | +119.4% |
| Tangible fixed assets | 22/27 | €49,305 | €108,183 | +€58,879 | +119.4% |
| Plant, machinery and equipment | 23 | €5,798 | €49,605 | +€43,807 | +755.5% |
| Furniture and vehicles | 24 | €34,670 | €9,370 | -€25,300 | -73.0% |
| Other tangible fixed assets | 26 | €8,836 | €49,209 | +€40,372 | +456.9% |
| Current assets | 29/58 | €303,506 | €370,034 | +€66,528 | +21.9% |
| Stocks and contracts in progress | 3 | €248,975 | €279,882 | +€30,907 | +12.4% |
| Stocks | 30/36 | €248,975 | €279,882 | +€30,907 | +12.4% |
| Amounts receivable within one year | 40/41 | €46,662 | €68,111 | +€21,449 | +46.0% |
| Trade receivables | 40 | €10,383 | €63,169 | +€52,787 | +508.4% |
| Other amounts receivable | 41 | €36,279 | €4,942 | -€31,337 | -86.4% |
| Cash at bank and in hand | 54/58 | €7,544 | €16,872 | +€9,328 | +123.6% |
| Deferred charges and accrued income | 490/1 | €324 | €5,169 | +€4,844 | +1494.2% |
| Total equity and liabilities | 10/49 | €352,811 | €478,218 | +€125,407 | +35.5% |
| Equity | 10/15 | -€42,328 | -€47,813 | -€5,484 | -13.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,328 | -€57,813 | -€5,484 | -10.5% |
| Amounts payable | 17/49 | €395,139 | €526,030 | +€130,891 | +33.1% |
| Amounts payable within one year | 42/48 | €383,053 | €515,455 | +€132,403 | +34.6% |
| Financial debts | 43 | €1,034 | €34 | -€1,000 | -96.7% |
| Credit institutions | 430/8 | €1,034 | €34 | -€1,000 | -96.7% |
| Trade debts | 44 | €49,228 | €50,582 | +€1,354 | +2.7% |
| Suppliers | 440/4 | €49,228 | €50,582 | +€1,354 | +2.7% |
| Taxes, remuneration and social security | 45 | €8,643 | €21,481 | +€12,837 | +148.5% |
| Taxes | 450/3 | €1,079 | €8,140 | +€7,061 | +654.3% |
| Remuneration and social security | 454/9 | €7,564 | €13,340 | +€5,776 | +76.4% |
| Other amounts payable | 47/48 | €324,147 | €443,358 | +€119,211 | +36.8% |
| Accrued charges and deferred income | 492/3 | €12,086 | €10,575 | -€1,511 | -12.5% |
| Non-recurring operating income | 76A | - | €5,330 | +€5,330 | |
| Remuneration, social security and pensions | 62 | €44,535 | €125,103 | +€80,568 | +180.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,987 | €6,554 | +€567 | +9.5% |
| Other operating charges | 640/8 | €4,294 | €3,463 | -€832 | -19.4% |
| Gross operating margin | 9900 | €19,923 | €130,270 | +€110,346 | +553.9% |
| Operating profit (loss) | 9901 | -€34,893 | -€4,850 | +€30,043 | +86.1% |
| Financial income | 75/76B | €730 | €1,434 | +€703 | +96.3% |
| Recurring financial income | 75 | €730 | €1,434 | +€703 | +96.3% |
| Financial charges | 65/66B | €977 | €2,068 | +€1,091 | +111.6% |
| Recurring financial charges | 65 | €977 | €2,068 | +€1,091 | +111.6% |
| Profit (loss) for the period before taxes | 9903 | -€35,140 | -€5,484 | +€29,655 | +84.4% |
| Profit (loss) for the period | 9904 | -€35,140 | -€5,484 | +€29,655 | +84.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,140 | -€5,484 | +€29,655 | +84.4% |
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 4 October 2026 via checked.be.