PERUSTA: what changed
Two fiscal 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.
PERUSTA
Largest movements
- Receivables within one year +€502,799
up €502,799 (+140.5%), from €357,866 to €860,665
of which Other amounts receivable: +€499,894
- Debts after one year -€1.5m
down €1.5m (-25.7%), from €5.7m to €4.2m
of which Other amounts payable: -€1.1m
- Short-term financial debts +€750,000
new in 2025: €750,000
- Profit (loss) carried forward +€568,793
up €568,793 (+12.4%), from €4.6m to €5.2m
- Other debts +€536,512
up €536,512 (+52.9%), from €1.0m to €1.6m
- Financial income +€400,688
up €400,688 (+26.7%), from €1.5m to €1.9m
- Financial charges -€35,770
down €35,770 (-16.3%), from €219,473 to €183,703
- Gross operating margin +€35,010
up €35,010 (+7.6%), from €459,391 to €494,401
- Taxes +€6,821
new in 2025: €6,821
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 | €12,076,534 | €12,479,949 | +€403,415 | +3.3% |
| Fixed assets | 21/28 | €11,611,581 | €11,531,786 | -€79,796 | -0.7% |
| Tangible fixed assets | 22/27 | €5,111,581 | €5,031,786 | -€79,796 | -1.6% |
| Land and buildings | 22 | €5,105,750 | €5,026,553 | -€79,197 | -1.6% |
| Plant, machinery and equipment | 23 | €5,832 | €5,233 | -€598 | -10.3% |
| Financial fixed assets | 28 | €6,500,000 | €6,500,000 | = | 0.0% |
| Current assets | 29/58 | €464,953 | €948,163 | +€483,210 | +103.9% |
| Amounts receivable within one year | 40/41 | €357,866 | €860,665 | +€502,799 | +140.5% |
| Trade receivables | 40 | €7,761 | €10,665 | +€2,904 | +37.4% |
| Other amounts receivable | 41 | €350,106 | €850,000 | +€499,894 | +142.8% |
| Current investments | 50/53 | €33,314 | €46,110 | +€12,796 | +38.4% |
| Cash at bank and in hand | 54/58 | €64,748 | €30,551 | -€34,197 | -52.8% |
| Deferred charges and accrued income | 490/1 | €9,025 | €10,838 | +€1,813 | +20.1% |
| Total equity and liabilities | 10/49 | €12,076,534 | €12,479,949 | +€403,415 | +3.3% |
| Equity | 10/15 | €4,954,007 | €5,522,800 | +€568,793 | +11.5% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,604,007 | €5,172,800 | +€568,793 | +12.4% |
| Amounts payable | 17/49 | €7,122,527 | €6,957,149 | -€165,378 | -2.3% |
| Amounts payable after more than one year | 17 | €5,708,493 | €4,242,956 | -€1.5m | -25.7% |
| Financial debts | 170/4 | €3,633,493 | €3,292,956 | -€340,537 | -9.4% |
| Other amounts payable | 178/9 | €2,075,000 | €950,000 | -€1.1m | -54.2% |
| Amounts payable within one year | 42/48 | €1,367,663 | €2,663,805 | +€1.3m | +94.8% |
| Current portion of amounts payable after more than one year | 42 | €338,520 | €340,537 | +€2,017 | +0.6% |
| Financial debts | 43 | - | €750,000 | +€750,000 | |
| Credit institutions | 430/8 | - | €750,000 | +€750,000 | |
| Trade debts | 44 | €5,647 | €5,791 | +€143 | +2.5% |
| Suppliers | 440/4 | €5,647 | €5,791 | +€143 | +2.5% |
| Taxes, remuneration and social security | 45 | €8,623 | €16,092 | +€7,469 | +86.6% |
| Taxes | 450/3 | €8,623 | €16,092 | +€7,469 | +86.6% |
| Other amounts payable | 47/48 | €1,014,873 | €1,551,385 | +€536,512 | +52.9% |
| Accrued charges and deferred income | 492/3 | €46,371 | €50,388 | +€4,017 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,662 | €104,376 | +€714 | +0.7% |
| Other operating charges | 640/8 | €28,125 | €31,748 | +€3,622 | +12.9% |
| Gross operating margin | 9900 | €459,391 | €494,401 | +€35,010 | +7.6% |
| Operating profit (loss) | 9901 | €327,603 | €358,277 | +€30,674 | +9.4% |
| Financial income | 75/76B | €1,500,352 | €1,901,040 | +€400,688 | +26.7% |
| Recurring financial income | 75 | €1,500,352 | €1,901,040 | +€400,688 | +26.7% |
| Financial charges | 65/66B | €219,473 | €183,703 | -€35,770 | -16.3% |
| Recurring financial charges | 65 | €219,473 | €183,703 | -€35,770 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €1,608,482 | €2,075,613 | +€467,131 | +29.0% |
| Income taxes | 67/77 | - | €6,821 | +€6,821 | |
| Profit (loss) for the period | 9904 | €1,608,482 | €2,068,793 | +€460,311 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,608,482 | €2,068,793 | +€460,311 | +28.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.