Peruna: 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.
Peruna
Largest movements
- Cash +€4,995
up €4,995 (+114%), from €4,370 to €9,365
mainly Depreciation (+€23,894) and Net result for the year (+€15,453)
- Tangible fixed assets -€2,293
down €2,293 (-2.1%), from €107,807 to €105,514
of which Land and buildings: -€10,000
- Receivables within one year +€2,211
up €2,211 (+19.4%), from €11,416 to €13,627
of which Other amounts receivable: +€2,795
- Deferred charges and accrued income +€1,341
new in 2025: €1,341
- Debts after one year -€18,817
down €18,817 (-19.6%), from €95,825 to €77,008
- Profit (loss) carried forward +€15,453
up €15,453 (+40.7%), from -€37,929 to -€22,476
- Tax, wage and social debts +€8,967
up €8,967 (+137%), from €6,561 to €15,528
of which Taxes: +€5,314
- Advances received +€7,270
new in 2025: €7,270
- Trade debts -€3,436
down €3,436 (-21.6%), from €15,922 to €12,487
- Staff costs -€17,887
down €17,887 (-42.4%), from €42,217 to €24,330
- Gross operating margin -€6,076
down €6,076 (-7.1%), from €85,275 to €79,199
- Financial charges +€3,082
up €3,082 (+74.6%), from €4,133 to €7,215
- Depreciation +€2,128
up €2,128 (+9.8%), from €21,766 to €23,894
- Other operating charges +€1,701
up €1,701 (+117%), from €1,453 to €3,155
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.
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 | €126,390 | €132,991 | +€6,601 | +5.2% |
| Fixed assets | 21/28 | €108,207 | €105,914 | -€2,293 | -2.1% |
| Tangible fixed assets | 22/27 | €107,807 | €105,514 | -€2,293 | -2.1% |
| Land and buildings | 22 | €50,000 | €40,000 | -€10,000 | -20.0% |
| Plant, machinery and equipment | 23 | €54,083 | €54,285 | +€201 | +0.4% |
| Furniture and vehicles | 24 | €3,723 | €11,229 | +€7,506 | +202% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €18,183 | €27,077 | +€8,894 | +48.9% |
| Stocks and contracts in progress | 3 | €2,397 | €2,744 | +€347 | +14.5% |
| Stocks | 30/36 | €2,397 | €2,744 | +€347 | +14.5% |
| Amounts receivable within one year | 40/41 | €11,416 | €13,627 | +€2,211 | +19.4% |
| Trade receivables | 40 | €9,327 | €8,743 | -€584 | -6.3% |
| Other amounts receivable | 41 | €2,089 | €4,884 | +€2,795 | +134% |
| Cash at bank and in hand | 54/58 | €4,370 | €9,365 | +€4,995 | +114% |
| Deferred charges and accrued income | 490/1 | - | €1,341 | +€1,341 | |
| Total equity and liabilities | 10/49 | €126,390 | €132,991 | +€6,601 | +5.2% |
| Equity | 10/15 | -€26,363 | -€10,911 | +€15,453 | +58.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,366 | €5,366 | = | 0.0% |
| Distributable reserves | 133 | €5,366 | €5,366 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,929 | -€22,476 | +€15,453 | +40.7% |
| Amounts payable | 17/49 | €152,753 | €143,901 | -€8,852 | -5.8% |
| Amounts payable after more than one year | 17 | €95,825 | €77,008 | -€18,817 | -19.6% |
| Financial debts | 170/4 | €95,825 | €77,008 | -€18,817 | -19.6% |
| Amounts payable within one year | 42/48 | €56,928 | €66,893 | +€9,965 | +17.5% |
| Current portion of amounts payable after more than one year | 42 | €21,911 | €21,608 | -€303 | -1.4% |
| Trade debts | 44 | €15,922 | €12,487 | -€3,436 | -21.6% |
| Suppliers | 440/4 | €15,922 | €12,487 | -€3,436 | -21.6% |
| Advances received on contracts in progress | 46 | - | €7,270 | +€7,270 | |
| Taxes, remuneration and social security | 45 | €6,561 | €15,528 | +€8,967 | +137% |
| Taxes | 450/3 | €801 | €6,115 | +€5,314 | +663% |
| Remuneration and social security | 454/9 | €5,760 | €9,413 | +€3,653 | +63.4% |
| Other amounts payable | 47/48 | €12,533 | €10,000 | -€2,533 | -20.2% |
| Remuneration, social security and pensions | 62 | €42,217 | €24,330 | -€17,887 | -42.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,766 | €23,894 | +€2,128 | +9.8% |
| Other operating charges | 640/8 | €1,453 | €3,155 | +€1,701 | +117% |
| Gross operating margin | 9900 | €85,275 | €79,199 | -€6,076 | -7.1% |
| Operating profit (loss) | 9901 | €19,838 | €27,819 | +€7,981 | +40.2% |
| Financial income | 75/76B | €7 | €83 | +€75 | +1,025% |
| Recurring financial income | 75 | €7 | €83 | +€75 | +1,025% |
| Financial charges | 65/66B | €4,133 | €7,215 | +€3,082 | +74.6% |
| Recurring financial charges | 65 | €4,133 | €7,215 | +€3,082 | +74.6% |
| Profit (loss) for the period before taxes | 9903 | €15,713 | €20,687 | +€4,974 | +31.7% |
| Income taxes | 67/77 | €3,911 | €5,235 | +€1,323 | +33.8% |
| Profit (loss) for the period | 9904 | €11,801 | €15,453 | +€3,651 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,801 | €15,453 | +€3,651 | +30.9% |
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.