PeRu Beheer: 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 Beheer
Largest movements
- Receivables within one year +€213,758
up €213,758 (+16.1%), from €1.3m to €1.5m
- Reserves +€145,067
up €145,067 (+3.9%), from €3.7m to €3.9m
- Tax, wage and social debts +€48,795
up €48,795 (+147%), from €33,204 to €81,999
- Other operating charges -€25,128
down €25,128 (-93.4%), from €26,903 to €1,775
- Financial income -€24,543
down €24,543 (-11.0%), from €223,439 to €198,896
- Gross operating margin +€23,352
up €23,352, from -€22,492 to €861
- Taxes +€14,597
up €14,597 (+42.5%), from €34,311 to €48,908
- Financial charges -€656
down €656 (-17.1%), from €3,848 to €3,192
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,906,171 | €4,109,029 | +€202,857 | +5.2% |
| Fixed assets | 21/28 | €1,395,049 | €1,394,233 | -€816 | -0.1% |
| Tangible fixed assets | 22/27 | €2,864 | €2,048 | -€816 | -28.5% |
| Plant, machinery and equipment | 23 | €2,864 | €2,048 | -€816 | -28.5% |
| Financial fixed assets | 28 | €1,392,185 | €1,392,185 | = | 0.0% |
| Current assets | 29/58 | €2,511,122 | €2,714,796 | +€203,673 | +8.1% |
| Amounts receivable after more than one year | 29 | €1,051,805 | €1,040,877 | -€10,927 | -1.0% |
| Other amounts receivable | 291 | €1,051,805 | €1,040,877 | -€10,927 | -1.0% |
| Amounts receivable within one year | 40/41 | €1,328,472 | €1,542,230 | +€213,758 | +16.1% |
| Other amounts receivable | 41 | €1,328,472 | €1,542,230 | +€213,758 | +16.1% |
| Current investments | 50/53 | €130,773 | €130,773 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72 | €915 | +€843 | +1,163% |
| Total equity and liabilities | 10/49 | €3,906,171 | €4,109,029 | +€202,857 | +5.2% |
| Equity | 10/15 | €3,754,180 | €3,899,247 | +€145,067 | +3.9% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €3,745,180 | €3,890,247 | +€145,067 | +3.9% |
| Distributable reserves | 133 | €3,745,180 | €3,890,247 | +€145,067 | +3.9% |
| Amounts payable | 17/49 | €151,991 | €209,782 | +€57,790 | +38.0% |
| Amounts payable within one year | 42/48 | €151,991 | €209,782 | +€57,790 | +38.0% |
| Trade debts | 44 | €3,233 | €0 | -€3,233 | -100% |
| Suppliers | 440/4 | €3,233 | €0 | -€3,233 | -100% |
| Taxes, remuneration and social security | 45 | €33,204 | €81,999 | +€48,795 | +147% |
| Taxes | 450/3 | €33,204 | €81,999 | +€48,795 | +147% |
| Other amounts payable | 47/48 | €115,554 | €127,783 | +€12,228 | +10.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €816 | €816 | = | 0.0% |
| Other operating charges | 640/8 | €26,903 | €1,775 | -€25,128 | -93.4% |
| Gross operating margin | 9900 | -€22,492 | €861 | +€23,352 | |
| Operating profit (loss) | 9901 | -€50,211 | -€1,730 | +€48,481 | +96.6% |
| Financial income | 75/76B | €223,439 | €198,896 | -€24,543 | -11.0% |
| Recurring financial income | 75 | €223,439 | €198,896 | -€24,543 | -11.0% |
| Financial charges | 65/66B | €3,848 | €3,192 | -€656 | -17.1% |
| Recurring financial charges | 65 | €3,848 | €3,192 | -€656 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €169,380 | €193,974 | +€24,594 | +14.5% |
| Income taxes | 67/77 | €34,311 | €48,908 | +€14,597 | +42.5% |
| Profit (loss) for the period | 9904 | €135,069 | €145,067 | +€9,998 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €135,069 | €145,067 | +€9,998 | +7.4% |
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 19 October 2026 via checked.be.