PERUZZI ROMINA: what changed
PERUZZI ROMINA
Largest movements
- Intangible fixed assets -€15,000
down €15,000 (-70.6%), from €21,250 to €6,250
- Receivables within one year +€3,692
up €3,692 (+11.7%), from €31,465 to €35,157
of which Other amounts receivable: +€4,967
- Other debts -€30,474
down €30,474 (-96.4%), from €31,610 to €1,136
- Profit (loss) carried forward +€13,119
up €13,119 (+5,360%), from €245 to €13,363
- Tax, wage and social debts +€2,805
up €2,805 (+19.9%), from €14,131 to €16,936
of which Remuneration and social security: +€2,750
- Trade debts +€1,318
up €1,318 (+73.4%), from €1,796 to €3,114
- Gross operating margin -€25,757
down €25,757 (-42.9%), from €60,072 to €34,315
- Taxes -€4,867
down €4,867 (-53.2%), from €9,151 to €4,285
- Other operating charges -€3,388
down €3,388 (-86.5%), from €3,917 to €530
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,542 | €105,919 | -€12,623 | -10.6% |
| Fixed assets | 21/28 | €29,171 | €13,284 | -€15,887 | -54.5% |
| Intangible fixed assets | 21 | €21,250 | €6,250 | -€15,000 | -70.6% |
| Tangible fixed assets | 22/27 | €7,921 | €7,034 | -€887 | -11.2% |
| Land and buildings | 22 | €7,921 | €7,034 | -€887 | -11.2% |
| Current assets | 29/58 | €89,371 | €92,634 | +€3,264 | +3.7% |
| Amounts receivable within one year | 40/41 | €31,465 | €35,157 | +€3,692 | +11.7% |
| Trade receivables | 40 | €31,465 | €30,190 | -€1,276 | -4.1% |
| Other amounts receivable | 41 | - | €4,967 | +€4,967 | |
| Cash at bank and in hand | 54/58 | €56,636 | €55,567 | -€1,069 | -1.9% |
| Deferred charges and accrued income | 490/1 | €1,269 | €1,910 | +€641 | +50.5% |
| Total equity and liabilities | 10/49 | €118,542 | €105,919 | -€12,623 | -10.6% |
| Equity | 10/15 | €53,845 | €66,963 | +€13,119 | +24.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,000 | €35,000 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €245 | €13,363 | +€13,119 | +5,360% |
| Amounts payable | 17/49 | €64,697 | €38,956 | -€25,741 | -39.8% |
| Amounts payable within one year | 42/48 | €47,537 | €21,186 | -€26,351 | -55.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,796 | €3,114 | +€1,318 | +73.4% |
| Suppliers | 440/4 | €1,796 | €3,114 | +€1,318 | +73.4% |
| Taxes, remuneration and social security | 45 | €14,131 | €16,936 | +€2,805 | +19.9% |
| Taxes | 450/3 | €11,381 | €11,436 | +€55 | +0.5% |
| Remuneration and social security | 454/9 | €2,750 | €5,500 | +€2,750 | +100% |
| Other amounts payable | 47/48 | €31,610 | €1,136 | -€30,474 | -96.4% |
| Accrued charges and deferred income | 492/3 | €17,160 | €17,769 | +€610 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,887 | €15,887 | = | 0.0% |
| Other operating charges | 640/8 | €3,917 | €530 | -€3,388 | -86.5% |
| Gross operating margin | 9900 | €60,072 | €34,315 | -€25,757 | -42.9% |
| Operating profit (loss) | 9901 | €40,268 | €17,898 | -€22,369 | -55.6% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €328 | €496 | +€168 | +51.3% |
| Recurring financial charges | 65 | €328 | €496 | +€168 | +51.3% |
| Profit (loss) for the period before taxes | 9903 | €39,940 | €17,403 | -€22,537 | -56.4% |
| Income taxes | 67/77 | €9,151 | €4,285 | -€4,867 | -53.2% |
| Profit (loss) for the period | 9904 | €30,788 | €13,119 | -€17,670 | -57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,788 | €13,119 | -€17,670 | -57.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.