PERUDIS: 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.
PERUDIS
Largest movements
- Receivables within one year +€286,834
up €286,834 (+139.0%), from €206,349 to €493,184
of which Other amounts receivable: +€302,588
- Cash -€119,047
down €119,047 (-38.7%), from €307,911 to €188,864
mainly Net result for the year (-€319,540) and Receivables within one year (-€286,834)
- Tangible fixed assets -€56,284
down €56,284 (-22.5%), from €250,064 to €193,780
of which Plant, machinery and equipment: -€28,536
- Stocks and contracts +€47,711
up €47,711 (+8.8%), from €541,510 to €589,221
- Trade debts +€595,238
up €595,238 (+52.4%), from €1.1m to €1.7m
- Profit (loss) carried forward -€319,540
down €319,540 (-34.9%), from -€914,334 to -€1.2m
- Debts after one year -€82,989
down €82,989 (-22.1%), from €374,679 to €291,690
of which Trade debts: -€70,228
- Accrued charges and deferred income -€26,509
down €26,509 (-100.0%), from €26,509 to €0
- Current portion of long-term debt +€22,285
up €22,285 (+15.3%), from €145,870 to €168,154
- Gross operating margin -€287,446
down €287,446 (-24.1%), from €1.2m to €903,426
- Staff costs -€117,819
down €117,819 (-11.0%), from €1.1m to €955,678
- Financial charges +€39,519
up €39,519 (+39.6%), from €99,812 to €139,330
of which Financial charges: +€33,549
- Financial income +€12,080
up €12,080 (+198.3%), from €6,091 to €18,171
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 | €1,351,483 | €1,518,712 | +€167,229 | +12.4% |
| Formation expenses | 20 | €41,422 | €38,704 | -€2,718 | -6.6% |
| Fixed assets | 21/28 | €254,291 | €197,167 | -€57,124 | -22.5% |
| Intangible fixed assets | 21 | €2,427 | €1,587 | -€840 | -34.6% |
| Tangible fixed assets | 22/27 | €250,064 | €193,780 | -€56,284 | -22.5% |
| Land and buildings | 22 | €31,169 | €30,575 | -€594 | -1.9% |
| Plant, machinery and equipment | 23 | €123,811 | €95,275 | -€28,536 | -23.0% |
| Furniture and vehicles | 24 | €39,569 | €29,092 | -€10,478 | -26.5% |
| Leasing and similar rights | 25 | €55,515 | €38,838 | -€16,677 | -30.0% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €1,055,770 | €1,282,841 | +€227,071 | +21.5% |
| Stocks and contracts in progress | 3 | €541,510 | €589,221 | +€47,711 | +8.8% |
| Stocks | 30/36 | €541,510 | €589,221 | +€47,711 | +8.8% |
| Amounts receivable within one year | 40/41 | €206,349 | €493,184 | +€286,834 | +139.0% |
| Trade receivables | 40 | €187,334 | €171,581 | -€15,753 | -8.4% |
| Other amounts receivable | 41 | €19,015 | €321,603 | +€302,588 | +1591.3% |
| Cash at bank and in hand | 54/58 | €307,911 | €188,864 | -€119,047 | -38.7% |
| Deferred charges and accrued income | 490/1 | €0 | €11,573 | +€11,573 | |
| Total equity and liabilities | 10/49 | €1,351,483 | €1,518,712 | +€167,229 | +12.4% |
| Equity | 10/15 | -€536,378 | -€855,917 | -€319,540 | -59.6% |
| Contributions | 10/11 | €372,000 | €372,000 | = | 0.0% |
| Capital | 10 | €372,000 | €372,000 | = | 0.0% |
| Issued capital | 100 | €372,000 | €372,000 | = | 0.0% |
| Reserves | 13 | €5,956 | €5,956 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,956 | €5,956 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€914,334 | -€1,233,873 | -€319,540 | -34.9% |
| Amounts payable | 17/49 | €1,887,861 | €2,374,630 | +€486,769 | +25.8% |
| Amounts payable after more than one year | 17 | €374,679 | €291,690 | -€82,989 | -22.1% |
| Financial debts | 170/4 | €42,055 | €29,294 | -€12,762 | -30.3% |
| Trade debts | 175 | €332,624 | €262,396 | -€70,228 | -21.1% |
| Amounts payable within one year | 42/48 | €1,486,673 | €2,082,940 | +€596,267 | +40.1% |
| Current portion of amounts payable after more than one year | 42 | €145,870 | €168,154 | +€22,285 | +15.3% |
| Trade debts | 44 | €1,134,902 | €1,730,140 | +€595,238 | +52.4% |
| Suppliers | 440/4 | €1,134,902 | €1,730,140 | +€595,238 | +52.4% |
| Taxes, remuneration and social security | 45 | €156,346 | €142,764 | -€13,583 | -8.7% |
| Taxes | 450/3 | €3,120 | €2,618 | -€502 | -16.1% |
| Remuneration and social security | 454/9 | €153,226 | €140,146 | -€13,080 | -8.5% |
| Other amounts payable | 47/48 | €49,554 | €41,882 | -€7,673 | -15.5% |
| Accrued charges and deferred income | 492/3 | €26,509 | €0 | -€26,509 | -100.0% |
| Non-recurring operating income | 76A | €44,571 | €7,404 | -€37,166 | -83.4% |
| Remuneration, social security and pensions | 62 | €1,073,497 | €955,678 | -€117,819 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,675 | €90,295 | -€380 | -0.4% |
| Other operating charges | 640/8 | €47,513 | €52,399 | +€4,885 | +10.3% |
| Non-recurring operating charges | 66A | €36,011 | €3,381 | -€32,629 | -90.6% |
| Gross operating margin | 9900 | €1,190,872 | €903,426 | -€287,446 | -24.1% |
| Operating profit (loss) | 9901 | -€56,824 | -€198,326 | -€141,503 | -249.0% |
| Financial income | 75/76B | €6,091 | €18,171 | +€12,080 | +198.3% |
| Recurring financial income | 75 | €6,091 | €18,171 | +€12,080 | +198.3% |
| Financial charges | 65/66B | €99,812 | €139,330 | +€39,519 | +39.6% |
| Recurring financial charges | 65 | €89,296 | €122,844 | +€33,549 | +37.6% |
| Non-recurring financial charges | 66B | €10,516 | €16,486 | +€5,970 | +56.8% |
| Profit (loss) for the period before taxes | 9903 | -€150,544 | -€319,485 | -€168,941 | -112.2% |
| Income taxes | 67/77 | €59 | €54 | -€5 | -8.3% |
| Profit (loss) for the period | 9904 | -€150,603 | -€319,540 | -€168,937 | -112.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€150,603 | -€319,540 | -€168,937 | -112.2% |
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 10 October 2026 via checked.be.