Perun: 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.
Perun
Largest movements
- Cash +€18,564
up €18,564 (+1,511%), from €1,229 to €19,793
mainly Net result for the year (+€26,499) and Depreciation (+€10,926)
- Tangible fixed assets -€9,664
down €9,664 (-39.1%), from €24,716 to €15,052
of which Furniture and vehicles: -€8,578
- Other debts -€27,022
down €27,022 (-100%), from €27,022 to €0
- Reserves +€26,499
up €26,499 (+33.0%), from €80,291 to €106,789
- Tax, wage and social debts +€8,789
up €8,789 (+306%), from €2,873 to €11,662
- Gross operating margin +€19,704
up €19,704 (+64.4%), from €30,601 to €50,305
- Taxes +€6,793
up €6,793 (+121%), from €5,602 to €12,395
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 | €112,805 | €121,510 | +€8,705 | +7.7% |
| Fixed assets | 21/28 | €24,716 | €15,052 | -€9,664 | -39.1% |
| Tangible fixed assets | 22/27 | €24,716 | €15,052 | -€9,664 | -39.1% |
| Plant, machinery and equipment | 23 | €1,086 | €0 | -€1,086 | -100% |
| Furniture and vehicles | 24 | €23,630 | €15,052 | -€8,578 | -36.3% |
| Current assets | 29/58 | €88,089 | €106,458 | +€18,369 | +20.9% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,409 | €9,364 | -€46 | -0.5% |
| Trade receivables | 40 | €8,000 | €0 | -€8,000 | -100% |
| Other amounts receivable | 41 | €1,409 | €9,364 | +€7,954 | +564% |
| Cash at bank and in hand | 54/58 | €1,229 | €19,793 | +€18,564 | +1,511% |
| Deferred charges and accrued income | 490/1 | €2,451 | €2,302 | -€149 | -6.1% |
| Total equity and liabilities | 10/49 | €112,805 | €121,510 | +€8,705 | +7.7% |
| Equity | 10/15 | €82,291 | €108,789 | +€26,499 | +32.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €80,291 | €106,789 | +€26,499 | +33.0% |
| Distributable reserves | 133 | €80,291 | €106,789 | +€26,499 | +33.0% |
| Amounts payable | 17/49 | €30,514 | €12,721 | -€17,794 | -58.3% |
| Amounts payable within one year | 42/48 | €30,514 | €12,721 | -€17,794 | -58.3% |
| Financial debts | 43 | €16 | €119 | +€103 | +657% |
| Other loans | 439 | €16 | €119 | +€103 | +657% |
| Trade debts | 44 | €603 | €940 | +€337 | +55.9% |
| Suppliers | 440/4 | €603 | €940 | +€337 | +55.9% |
| Taxes, remuneration and social security | 45 | €2,873 | €11,662 | +€8,789 | +306% |
| Taxes | 450/3 | €2,873 | €11,662 | +€8,789 | +306% |
| Other amounts payable | 47/48 | €27,022 | €0 | -€27,022 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,345 | €10,926 | -€419 | -3.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €30,601 | €50,305 | +€19,704 | +64.4% |
| Operating profit (loss) | 9901 | €18,868 | €38,980 | +€20,111 | +107% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €89 | €86 | -€3 | -3.1% |
| Recurring financial charges | 65 | €89 | €86 | -€3 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €18,780 | €38,894 | +€20,114 | +107% |
| Income taxes | 67/77 | €5,602 | €12,395 | +€6,793 | +121% |
| Profit (loss) for the period | 9904 | €13,177 | €26,499 | +€13,321 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €13,177 | €26,499 | +€13,321 | +101% |
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 16 October 2026 via checked.be.