PERRONSTORES: 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.
PERRONSTORES
Largest movements
- Cash +€131,889
up €131,889 (+112.6%), from €117,166 to €249,055
mainly Current investments (+€100,000) and Net result for the year (+€47,419)
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Tangible fixed assets +€20,751
up €20,751 (+290.3%), from €7,149 to €27,901
of which Furniture and vehicles: +€18,434
- Stocks and contracts -€15,499
down €15,499 (-4.2%), from €373,264 to €357,765
- Reserves +€47,419
up €47,419 (+15.9%), from €299,134 to €346,553
- Trade debts -€16,819
down €16,819 (-41.4%), from €40,602 to €23,783
- Gross operating margin +€50,112
up €50,112 (+42.2%), from €118,649 to €168,761
- Depreciation +€10,235
up €10,235 (+1010.0%), from €1,013 to €11,248
- Taxes +€7,470
up €7,470 (+126.6%), from €5,899 to €13,369
- Financial income +€4,154
up €4,154 (+41.5%), from €10,006 to €14,159
- Staff costs +€3,797
up €3,797 (+5.4%), from €70,176 to €73,974
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 | €620,122 | €658,321 | +€38,199 | +6.2% |
| Fixed assets | 21/28 | €7,149 | €27,901 | +€20,751 | +290.3% |
| Tangible fixed assets | 22/27 | €7,149 | €27,901 | +€20,751 | +290.3% |
| Plant, machinery and equipment | 23 | €7,149 | €9,467 | +€2,317 | +32.4% |
| Furniture and vehicles | 24 | - | €18,434 | +€18,434 | |
| Current assets | 29/58 | €612,972 | €630,420 | +€17,448 | +2.8% |
| Stocks and contracts in progress | 3 | €373,264 | €357,765 | -€15,499 | -4.2% |
| Stocks | 30/36 | €373,264 | €357,765 | -€15,499 | -4.2% |
| Amounts receivable within one year | 40/41 | €14,960 | €16,150 | +€1,190 | +8.0% |
| Trade receivables | 40 | €1,735 | €45 | -€1,690 | -97.4% |
| Other amounts receivable | 41 | €13,225 | €16,105 | +€2,880 | +21.8% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €117,166 | €249,055 | +€131,889 | +112.6% |
| Deferred charges and accrued income | 490/1 | €7,582 | €7,449 | -€133 | -1.7% |
| Total equity and liabilities | 10/49 | €620,122 | €658,321 | +€38,199 | +6.2% |
| Equity | 10/15 | €374,134 | €421,553 | +€47,419 | +12.7% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €299,134 | €346,553 | +€47,419 | +15.9% |
| Distributable reserves | 133 | €299,134 | €346,553 | +€47,419 | +15.9% |
| Amounts payable | 17/49 | €245,987 | €236,767 | -€9,220 | -3.7% |
| Amounts payable within one year | 42/48 | €237,832 | €225,008 | -€12,824 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €40,602 | €23,783 | -€16,819 | -41.4% |
| Suppliers | 440/4 | €40,602 | €23,783 | -€16,819 | -41.4% |
| Taxes, remuneration and social security | 45 | €51,684 | €53,633 | +€1,949 | +3.8% |
| Taxes | 450/3 | €43,848 | €44,272 | +€424 | +1.0% |
| Remuneration and social security | 454/9 | €7,835 | €9,361 | +€1,525 | +19.5% |
| Other amounts payable | 47/48 | €145,547 | €147,593 | +€2,046 | +1.4% |
| Accrued charges and deferred income | 492/3 | €8,155 | €11,759 | +€3,604 | +44.2% |
| Remuneration, social security and pensions | 62 | €70,176 | €73,974 | +€3,797 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,013 | €11,248 | +€10,235 | +1010.0% |
| Other operating charges | 640/8 | €16,191 | €16,863 | +€672 | +4.2% |
| Gross operating margin | 9900 | €118,649 | €168,761 | +€50,112 | +42.2% |
| Operating profit (loss) | 9901 | €31,268 | €66,676 | +€35,408 | +113.2% |
| Financial income | 75/76B | €10,006 | €14,159 | +€4,154 | +41.5% |
| Recurring financial income | 75 | €10,006 | €14,159 | +€4,154 | +41.5% |
| Financial charges | 65/66B | €16,447 | €20,047 | +€3,601 | +21.9% |
| Recurring financial charges | 65 | €16,447 | €20,047 | +€3,601 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €24,827 | €60,788 | +€35,961 | +144.8% |
| Income taxes | 67/77 | €5,899 | €13,369 | +€7,470 | +126.6% |
| Profit (loss) for the period | 9904 | €18,928 | €47,419 | +€28,491 | +150.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,928 | €47,419 | +€28,491 | +150.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.