PERVEUX: 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.
PERVEUX
Largest movements
- Current investments +€154,265
up €154,265 (+63.7%), from €242,226 to €396,491
- Tangible fixed assets -€72,672
down €72,672 (-7.3%), from €996,754 to €924,082
of which Land and buildings: -€36,894
- Profit (loss) carried forward +€103,290
up €103,290 (+25.6%), from €403,692 to €506,982
- Taxes -€9,821
down €9,821 (-39.3%), from €25,000 to €15,179
- Depreciation -€6,444
down €6,444 (-7.4%), from €87,418 to €80,974
- Gross operating margin +€6,284
up €6,284 (+2.6%), from €243,969 to €250,253
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 | €1,300,808 | €1,401,920 | +€101,112 | +7.8% |
| Fixed assets | 21/28 | €996,754 | €924,082 | -€72,672 | -7.3% |
| Tangible fixed assets | 22/27 | €996,754 | €924,082 | -€72,672 | -7.3% |
| Land and buildings | 22 | €865,466 | €828,572 | -€36,894 | -4.3% |
| Plant, machinery and equipment | 23 | €115,161 | €94,896 | -€20,265 | -17.6% |
| Furniture and vehicles | 24 | €16,127 | €615 | -€15,512 | -96.2% |
| Current assets | 29/58 | €304,054 | €477,838 | +€173,784 | +57.2% |
| Amounts receivable within one year | 40/41 | €2,731 | €4,298 | +€1,567 | +57.4% |
| Trade receivables | 40 | - | €4,218 | +€4,218 | |
| Other amounts receivable | 41 | €2,731 | €79 | -€2,652 | -97.1% |
| Current investments | 50/53 | €242,226 | €396,491 | +€154,265 | +63.7% |
| Cash at bank and in hand | 54/58 | €59,097 | €72,032 | +€12,935 | +21.9% |
| Deferred charges and accrued income | 490/1 | - | €5,017 | +€5,017 | |
| Total equity and liabilities | 10/49 | €1,300,808 | €1,401,920 | +€101,112 | +7.8% |
| Equity | 10/15 | €1,273,579 | €1,376,869 | +€103,290 | +8.1% |
| Contributions | 10/11 | €818,049 | €818,049 | -€0 | 0.0% |
| Capital | 10 | €818,049 | €818,049 | -€0 | 0.0% |
| Issued capital | 100 | €818,049 | €818,049 | -€0 | 0.0% |
| Reserves | 13 | €51,838 | €51,838 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €51,838 | €51,838 | +€0 | 0.0% |
| Legal reserve | 130 | €33,143 | €33,143 | -€0 | 0.0% |
| Own shares acquired | 1312 | €18,695 | €18,695 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €403,692 | €506,982 | +€103,290 | +25.6% |
| Amounts payable | 17/49 | €27,229 | €25,051 | -€2,178 | -8.0% |
| Amounts payable within one year | 42/48 | €27,229 | €25,051 | -€2,178 | -8.0% |
| Trade debts | 44 | €5,045 | - | -€5,045 | |
| Suppliers | 440/4 | €5,045 | - | -€5,045 | |
| Other amounts payable | 47/48 | €22,184 | €25,051 | +€2,867 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,418 | €80,974 | -€6,444 | -7.4% |
| Other operating charges | 640/8 | €52,362 | €53,228 | +€866 | +1.7% |
| Gross operating margin | 9900 | €243,969 | €250,253 | +€6,284 | +2.6% |
| Operating profit (loss) | 9901 | €104,189 | €116,051 | +€11,862 | +11.4% |
| Financial income | 75/76B | €183 | €2,433 | +€2,250 | +1229.8% |
| Recurring financial income | 75 | €183 | €2,433 | +€2,250 | +1229.8% |
| Financial charges | 65/66B | €73 | €16 | -€57 | -78.2% |
| Recurring financial charges | 65 | €73 | €16 | -€57 | -78.2% |
| Profit (loss) for the period before taxes | 9903 | €104,299 | €118,468 | +€14,169 | +13.6% |
| Income taxes | 67/77 | €25,000 | €15,179 | -€9,821 | -39.3% |
| Profit (loss) for the period | 9904 | €79,299 | €103,290 | +€23,991 | +30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €79,299 | €103,290 | +€23,991 | +30.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.