PERRY: 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.
PERRY
Largest movements
- Tangible fixed assets -€16,777
down €16,777 (-7.7%), from €216,660 to €199,883
of which Land and buildings: -€16,777
- Cash +€9,559
up €9,559 (+20.0%), from €47,802 to €57,360
mainly Depreciation (+€16,777) and Net result for the year (+€4,575)
- Other debts -€15,000
down €15,000 (-41.7%), from €35,942 to €20,942
- Gross operating margin +€4,777
up €4,777 (+26.9%), from €17,756 to €22,533
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 | €550,141 | €540,966 | -€9,175 | -1.7% |
| Fixed assets | 21/28 | €216,660 | €199,883 | -€16,777 | -7.7% |
| Tangible fixed assets | 22/27 | €216,660 | €199,883 | -€16,777 | -7.7% |
| Land and buildings | 22 | €178,038 | €161,261 | -€16,777 | -9.4% |
| Plant, machinery and equipment | 23 | €38,622 | €38,622 | = | 0.0% |
| Current assets | 29/58 | €333,481 | €341,083 | +€7,602 | +2.3% |
| Amounts receivable within one year | 40/41 | €285,679 | €283,722 | -€1,957 | -0.7% |
| Other amounts receivable | 41 | €285,679 | €283,722 | -€1,957 | -0.7% |
| Cash at bank and in hand | 54/58 | €47,802 | €57,360 | +€9,559 | +20.0% |
| Total equity and liabilities | 10/49 | €550,141 | €540,966 | -€9,175 | -1.7% |
| Equity | 10/15 | €514,199 | €518,773 | +€4,575 | +0.9% |
| Contributions | 10/11 | €20,451 | €18,592 | -€1,859 | -9.1% |
| Reserves | 13 | €32,991 | €34,850 | +€1,859 | +5.6% |
| Non-distributable reserves | 130/1 | €1,069 | €1,859 | +€790 | +74.0% |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Other | 1319 | €1,069 | - | -€1,069 | |
| Tax-exempt reserves | 132 | - | €1,069 | +€1,069 | |
| Distributable reserves | 133 | €31,922 | €31,922 | = | 0.0% |
| Profit (loss) carried forward | 14 | €460,756 | €465,331 | +€4,575 | +1.0% |
| Amounts payable | 17/49 | €35,942 | €22,192 | -€13,750 | -38.3% |
| Amounts payable within one year | 42/48 | €35,942 | €20,942 | -€15,000 | -41.7% |
| Other amounts payable | 47/48 | €35,942 | €20,942 | -€15,000 | -41.7% |
| Accrued charges and deferred income | 492/3 | - | €1,250 | +€1,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,777 | €16,777 | = | 0.0% |
| Other operating charges | 640/8 | €974 | €994 | +€20 | +2.1% |
| Gross operating margin | 9900 | €17,756 | €22,533 | +€4,777 | +26.9% |
| Operating profit (loss) | 9901 | €5 | €4,762 | +€4,757 | +98,902% |
| Financial charges | 65/66B | €186 | €187 | +€1 | +0.7% |
| Recurring financial charges | 65 | €186 | €187 | +€1 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | -€181 | €4,575 | +€4,756 | |
| Profit (loss) for the period | 9904 | -€181 | €4,575 | +€4,756 | |
| Profit (loss) for the period to be appropriated | 9905 | -€181 | €4,575 | +€4,756 |
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 14 October 2026 via checked.be.