PERU: 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.
PERU
Largest movements
- Tangible fixed assets +€10,172
up €10,172 (+13.9%), from €73,258 to €83,430
of which Furniture and vehicles: +€19,013
- Cash +€7,198
up €7,198 (+36.2%), from €19,910 to €27,108
mainly Debts after one year (+€37,598) and Depreciation (+€20,374)
- Debts after one year +€37,598
up €37,598 (+546%), from €6,880 to €44,478
- Other debts -€31,935
down €31,935 (-86.3%), from €37,022 to €5,086
- Current portion of long-term debt +€9,095
up €9,095 (+279%), from €3,261 to €12,357
- Reserves +€8,776
up €8,776 (+36.9%), from €23,802 to €32,578
- Tax, wage and social debts -€5,900
down €5,900 (-56.9%), from €10,375 to €4,475
- Depreciation +€20,200
up €20,200 (+11,595%), from €174 to €20,374
- Taxes -€6,064
down €6,064 (-70.2%), from €8,636 to €2,573
- Financial charges +€2,033
up €2,033 (+125%), from €1,625 to €3,658
- Financial income +€505
up €505 (+82,795%), from €1 to €506
- Other operating charges -€352
down €352 (-85.0%), from €414 to €62
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 | €98,073 | €116,456 | +€18,383 | +18.7% |
| Fixed assets | 21/28 | €73,258 | €83,430 | +€10,172 | +13.9% |
| Tangible fixed assets | 22/27 | €73,258 | €83,430 | +€10,172 | +13.9% |
| Land and buildings | 22 | €58,959 | €47,135 | -€11,824 | -20.1% |
| Plant, machinery and equipment | 23 | €11,901 | €14,885 | +€2,983 | +25.1% |
| Furniture and vehicles | 24 | €2,397 | €21,410 | +€19,013 | +793% |
| Current assets | 29/58 | €24,816 | €33,026 | +€8,211 | +33.1% |
| Amounts receivable within one year | 40/41 | €3,994 | €4,299 | +€305 | +7.6% |
| Trade receivables | 40 | €3,280 | €0 | -€3,280 | -100% |
| Other amounts receivable | 41 | €714 | €4,299 | +€3,585 | +502% |
| Cash at bank and in hand | 54/58 | €19,910 | €27,108 | +€7,198 | +36.2% |
| Deferred charges and accrued income | 490/1 | €911 | €1,619 | +€708 | +77.6% |
| Total equity and liabilities | 10/49 | €98,073 | €116,456 | +€18,383 | +18.7% |
| Equity | 10/15 | €26,302 | €35,078 | +€8,776 | +33.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €23,802 | €32,578 | +€8,776 | +36.9% |
| Distributable reserves | 133 | €23,802 | €32,578 | +€8,776 | +36.9% |
| Amounts payable | 17/49 | €71,771 | €81,378 | +€9,607 | +13.4% |
| Amounts payable after more than one year | 17 | €6,880 | €44,478 | +€37,598 | +546% |
| Financial debts | 170/4 | €6,880 | €44,478 | +€37,598 | +546% |
| Amounts payable within one year | 42/48 | €64,891 | €35,661 | -€29,230 | -45.0% |
| Current portion of amounts payable after more than one year | 42 | €3,261 | €12,357 | +€9,095 | +279% |
| Trade debts | 44 | €8,873 | €10,458 | +€1,585 | +17.9% |
| Suppliers | 440/4 | €8,873 | €10,458 | +€1,585 | +17.9% |
| Advances received on contracts in progress | 46 | €5,360 | €3,285 | -€2,075 | -38.7% |
| Taxes, remuneration and social security | 45 | €10,375 | €4,475 | -€5,900 | -56.9% |
| Taxes | 450/3 | €10,375 | €4,475 | -€5,900 | -56.9% |
| Other amounts payable | 47/48 | €37,022 | €5,086 | -€31,935 | -86.3% |
| Accrued charges and deferred income | 492/3 | - | €1,240 | +€1,240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €174 | €20,374 | +€20,200 | +11,595% |
| Other operating charges | 640/8 | €414 | €62 | -€352 | -85.0% |
| Gross operating margin | 9900 | €34,652 | €34,937 | +€286 | +0.8% |
| Operating profit (loss) | 9901 | €34,063 | €14,501 | -€19,562 | -57.4% |
| Financial income | 75/76B | €1 | €506 | +€505 | +82,795% |
| Recurring financial income | 75 | €1 | €506 | +€505 | +82,795% |
| Financial charges | 65/66B | €1,625 | €3,658 | +€2,033 | +125% |
| Recurring financial charges | 65 | €1,625 | €3,658 | +€2,033 | +125% |
| Profit (loss) for the period before taxes | 9903 | €32,438 | €11,348 | -€21,090 | -65.0% |
| Income taxes | 67/77 | €8,636 | €2,573 | -€6,064 | -70.2% |
| Profit (loss) for the period | 9904 | €23,802 | €8,776 | -€15,026 | -63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,802 | €8,776 | -€15,026 | -63.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.