Perruche: 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.
Perruche
Largest movements
- Receivables within one year +€1.2m
up €1.2m (+3349.6%), from €36,525 to €1.3m
of which Other amounts receivable: +€1.2m
- Tangible fixed assets -€1.0m
no longer reported in 2025 (was €1.0m)
of which Land and buildings: -€1.0m
- Cash +€396,799
up €396,799 (+181.0%), from €219,203 to €616,003
mainly Net result for the year (+€1.2m) and Investment in fixed assets (net) (+€1.0m)
- Reserves +€1.3m
up €1.3m (+4871.8%), from €25,861 to €1.3m
of which Tax-exempt reserves: +€1.3m
- Revaluation surpluses -€840,000
no longer reported in 2025 (was €840,000)
- Provisions +€419,959
new in 2025: €419,959
- Advances received -€188,000
no longer reported in 2025 (was €188,000)
- Profit (loss) carried forward -€90,209
down €90,209 (-448.9%), from -€20,095 to -€110,304
- Gross operating margin +€1.5m
up €1.5m (+1147.4%), from €128,437 to €1.6m
- Depreciation -€54,337
no longer reported in 2025 (was €54,337)
- Taxes -€23,506
no longer reported in 2025 (was €23,506)
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 | €1,295,894 | €1,877,425 | +€581,532 | +44.9% |
| Fixed assets | 21/28 | €1,040,165 | - | -€1.0m | |
| Tangible fixed assets | 22/27 | €1,040,165 | - | -€1.0m | |
| Land and buildings | 22 | €1,023,776 | - | -€1.0m | |
| Plant, machinery and equipment | 23 | €16,389 | - | -€16,389 | |
| Current assets | 29/58 | €255,729 | €1,877,425 | +€1.6m | +634.1% |
| Amounts receivable within one year | 40/41 | €36,525 | €1,259,981 | +€1.2m | +3349.6% |
| Trade receivables | 40 | €27,721 | €45,810 | +€18,089 | +65.3% |
| Other amounts receivable | 41 | €8,804 | €1,214,172 | +€1.2m | +13690.8% |
| Cash at bank and in hand | 54/58 | €219,203 | €616,003 | +€396,799 | +181.0% |
| Deferred charges and accrued income | 490/1 | - | €1,441 | +€1,441 | |
| Total equity and liabilities | 10/49 | €1,295,894 | €1,877,425 | +€581,532 | +44.9% |
| Equity | 10/15 | €1,095,766 | €1,425,432 | +€329,667 | +30.1% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Revaluation surpluses | 12 | €840,000 | - | -€840,000 | |
| Reserves | 13 | €25,861 | €1,285,737 | +€1.3m | +4871.8% |
| Non-distributable reserves | 130/1 | €25,861 | €25,861 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €861 | €861 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €1,259,876 | +€1.3m | |
| Profit (loss) carried forward | 14 | -€20,095 | -€110,304 | -€90,209 | -448.9% |
| Provisions and deferred taxes | 16 | - | €419,959 | +€419,959 | |
| Deferred taxes | 168 | - | €419,959 | +€419,959 | |
| Amounts payable | 17/49 | €200,128 | €32,034 | -€168,094 | -84.0% |
| Amounts payable within one year | 42/48 | €200,128 | €32,034 | -€168,094 | -84.0% |
| Trade debts | 44 | €3,417 | €23,358 | +€19,940 | +583.5% |
| Suppliers | 440/4 | €3,417 | €23,358 | +€19,940 | +583.5% |
| Advances received on contracts in progress | 46 | €188,000 | - | -€188,000 | |
| Taxes, remuneration and social security | 45 | €34 | - | -€34 | |
| Taxes | 450/3 | €34 | - | -€34 | |
| Other amounts payable | 47/48 | €8,677 | €8,677 | = | 0.0% |
| Non-recurring operating income | 76A | - | €1,679,835 | +€1.7m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,337 | - | -€54,337 | |
| Other operating charges | 640/8 | €14,140 | €12,302 | -€1,838 | -13.0% |
| Non-recurring operating charges | 66A | €1,415 | €16 | -€1,399 | -98.9% |
| Gross operating margin | 9900 | €128,437 | €1,602,085 | +€1.5m | +1147.4% |
| Operating profit (loss) | 9901 | €58,545 | €1,589,767 | +€1.5m | +2615.5% |
| Financial income | 75/76B | €56 | €202 | +€146 | +262.0% |
| Recurring financial income | 75 | €56 | €202 | +€146 | +262.0% |
| Financial charges | 65/66B | €654 | €343 | -€311 | -47.6% |
| Recurring financial charges | 65 | €654 | €343 | -€311 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | €57,947 | €1,589,625 | +€1.5m | +2643.3% |
| Transfer to deferred taxes | 680 | - | €419,959 | +€419,959 | |
| Income taxes | 67/77 | €23,506 | - | -€23,506 | |
| Profit (loss) for the period | 9904 | €34,441 | €1,169,667 | +€1.1m | +3296.2% |
| Transfer to tax-exempt reserves | 689 | - | €1,259,876 | +€1.3m | |
| Profit (loss) for the period to be appropriated | 9905 | €34,441 | -€90,209 | -€124,650 |
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.