Perry - A: 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.
Perry - A
Largest movements
- Tangible fixed assets -€25,168
down €25,168 (-2.9%), from €865,386 to €840,218
of which Other tangible fixed assets: -€70,519
- Stocks and contracts +€24,479
up €24,479 (+75.4%), from €32,471 to €56,950
- Reserves -€110,657
down €110,657 (-15.7%), from €705,581 to €594,924
- Other debts +€102,942
up €102,942 (+1555.5%), from €6,618 to €109,559
- Current portion of long-term debt -€61,870
down €61,870 (-50.0%), from €123,646 to €61,776
- Trade debts +€53,461
up €53,461 (+21.1%), from €253,648 to €307,109
- Accrued charges and deferred income -€37,315
down €37,315 (-76.6%), from €48,736 to €11,421
- Gross operating margin +€98,762
up €98,762 (+11.9%), from €828,056 to €926,818
- Staff costs +€84,197
up €84,197 (+22.9%), from €367,651 to €451,848
- Other operating charges +€22,938
up €22,938 (+218.5%), from €10,498 to €33,436
- Financial charges +€14,106
up €14,106 (+57.2%), from €24,647 to €38,753
- Taxes -€9,839
down €9,839 (-11.7%), from €83,994 to €74,155
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 | €1,442,607 | €1,410,313 | -€32,294 | -2.2% |
| Fixed assets | 21/28 | €870,352 | €842,578 | -€27,774 | -3.2% |
| Intangible fixed assets | 21 | €4,966 | €2,360 | -€2,606 | -52.5% |
| Tangible fixed assets | 22/27 | €865,386 | €840,218 | -€25,168 | -2.9% |
| Plant, machinery and equipment | 23 | €152,146 | €222,404 | +€70,258 | +46.2% |
| Furniture and vehicles | 24 | €76,784 | €51,877 | -€24,907 | -32.4% |
| Other tangible fixed assets | 26 | €636,456 | €565,937 | -€70,519 | -11.1% |
| Current assets | 29/58 | €572,255 | €567,736 | -€4,519 | -0.8% |
| Stocks and contracts in progress | 3 | €32,471 | €56,950 | +€24,479 | +75.4% |
| Stocks | 30/36 | €32,471 | €56,950 | +€24,479 | +75.4% |
| Amounts receivable within one year | 40/41 | €129,625 | €118,781 | -€10,844 | -8.4% |
| Trade receivables | 40 | €11,434 | €20,747 | +€9,313 | +81.4% |
| Other amounts receivable | 41 | €118,190 | €98,034 | -€20,157 | -17.1% |
| Cash at bank and in hand | 54/58 | €405,124 | €392,005 | -€13,119 | -3.2% |
| Deferred charges and accrued income | 490/1 | €5,035 | - | -€5,035 | |
| Total equity and liabilities | 10/49 | €1,442,607 | €1,410,313 | -€32,294 | -2.2% |
| Equity | 10/15 | €711,781 | €601,124 | -€110,657 | -15.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €705,581 | €594,924 | -€110,657 | -15.7% |
| Distributable reserves | 133 | €705,581 | €594,924 | -€110,657 | -15.7% |
| Amounts payable | 17/49 | €730,826 | €809,190 | +€78,364 | +10.7% |
| Amounts payable after more than one year | 17 | €223,724 | €222,427 | -€1,296 | -0.6% |
| Financial debts | 170/4 | €223,724 | €222,427 | -€1,296 | -0.6% |
| Amounts payable within one year | 42/48 | €458,367 | €575,341 | +€116,975 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €123,646 | €61,776 | -€61,870 | -50.0% |
| Trade debts | 44 | €253,648 | €307,109 | +€53,461 | +21.1% |
| Suppliers | 440/4 | €253,648 | €307,109 | +€53,461 | +21.1% |
| Taxes, remuneration and social security | 45 | €74,455 | €96,897 | +€22,442 | +30.1% |
| Taxes | 450/3 | €8,167 | €29,849 | +€21,681 | +265.5% |
| Remuneration and social security | 454/9 | €66,288 | €67,049 | +€760 | +1.1% |
| Other amounts payable | 47/48 | €6,618 | €109,559 | +€102,942 | +1555.5% |
| Accrued charges and deferred income | 492/3 | €48,736 | €11,421 | -€37,315 | -76.6% |
| Remuneration, social security and pensions | 62 | €367,651 | €451,848 | +€84,197 | +22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139,795 | €148,576 | +€8,782 | +6.3% |
| Other operating charges | 640/8 | €10,498 | €33,436 | +€22,938 | +218.5% |
| Gross operating margin | 9900 | €828,056 | €926,818 | +€98,762 | +11.9% |
| Operating profit (loss) | 9901 | €310,113 | €292,958 | -€17,155 | -5.5% |
| Financial income | 75/76B | €50 | €108 | +€58 | +115.2% |
| Recurring financial income | 75 | €50 | €108 | +€58 | +115.2% |
| Financial charges | 65/66B | €24,647 | €38,753 | +€14,106 | +57.2% |
| Recurring financial charges | 65 | €24,647 | €38,753 | +€14,106 | +57.2% |
| Profit (loss) for the period before taxes | 9903 | €285,516 | €254,312 | -€31,204 | -10.9% |
| Income taxes | 67/77 | €83,994 | €74,155 | -€9,839 | -11.7% |
| Profit (loss) for the period | 9904 | €201,522 | €180,157 | -€21,365 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €201,522 | €180,157 | -€21,365 | -10.6% |
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 5 October 2026 via checked.be.