PERYOCA: 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.
PERYOCA
Largest movements
- Tangible fixed assets -€21,456
down €21,456 (-4.4%), from €490,730 to €469,274
- Deferred charges and accrued income +€10,993
up €10,993 (+282.2%), from €3,895 to €14,888
- Reserves -€10,167
down €10,167 (-1.3%), from €787,070 to €776,903
of which Distributable reserves: -€10,167
- Gross operating margin -€3,546
down €3,546 (-24.8%), from €14,307 to €10,761
- Financial income -€2,797
down €2,797 (-31.8%), from €8,790 to €5,993
- Depreciation +€185
up €185 (+0.9%), from €21,272 to €21,456
- Taxes +€163
new in 2025: €163
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 | €957,881 | €940,411 | -€17,470 | -1.8% |
| Fixed assets | 21/28 | €509,007 | €480,550 | -€28,456 | -5.6% |
| Tangible fixed assets | 22/27 | €490,730 | €469,274 | -€21,456 | -4.4% |
| Land and buildings | 22 | €390,203 | €380,400 | -€9,803 | -2.5% |
| Plant, machinery and equipment | 23 | €16,874 | €15,403 | -€1,471 | -8.7% |
| Other tangible fixed assets | 26 | €83,653 | €73,471 | -€10,182 | -12.2% |
| Financial fixed assets | 28 | €18,276 | €11,276 | -€7,000 | -38.3% |
| Current assets | 29/58 | €448,875 | €459,861 | +€10,986 | +2.4% |
| Amounts receivable within one year | 40/41 | €2,483 | €2,534 | +€50 | +2.0% |
| Trade receivables | 40 | - | €657 | +€657 | |
| Other amounts receivable | 41 | €2,483 | €1,877 | -€607 | -24.4% |
| Current investments | 50/53 | €250,000 | €250,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €192,496 | €192,439 | -€57 | 0.0% |
| Deferred charges and accrued income | 490/1 | €3,895 | €14,888 | +€10,993 | +282.2% |
| Total equity and liabilities | 10/49 | €957,881 | €940,411 | -€17,470 | -1.8% |
| Equity | 10/15 | €799,470 | €789,303 | -€10,167 | -1.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €787,070 | €776,903 | -€10,167 | -1.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €785,210 | €775,043 | -€10,167 | -1.3% |
| Amounts payable | 17/49 | €158,411 | €151,108 | -€7,303 | -4.6% |
| Amounts payable after more than one year | 17 | €87,992 | €79,772 | -€8,220 | -9.3% |
| Financial debts | 170/4 | €87,992 | €79,772 | -€8,220 | -9.3% |
| Amounts payable within one year | 42/48 | €69,669 | €71,337 | +€1,667 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €8,082 | €8,220 | +€138 | +1.7% |
| Trade debts | 44 | - | €722 | +€722 | |
| Suppliers | 440/4 | - | €722 | +€722 | |
| Other amounts payable | 47/48 | €61,587 | €62,394 | +€807 | +1.3% |
| Accrued charges and deferred income | 492/3 | €750 | - | -€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,272 | €21,456 | +€185 | +0.9% |
| Other operating charges | 640/8 | €3,445 | €3,533 | +€88 | +2.6% |
| Gross operating margin | 9900 | €14,307 | €10,761 | -€3,546 | -24.8% |
| Operating profit (loss) | 9901 | -€10,410 | -€14,228 | -€3,819 | -36.7% |
| Financial income | 75/76B | €8,790 | €5,993 | -€2,797 | -31.8% |
| Recurring financial income | 75 | €8,790 | €5,993 | -€2,797 | -31.8% |
| Financial charges | 65/66B | €1,897 | €1,769 | -€128 | -6.8% |
| Recurring financial charges | 65 | €1,897 | €1,769 | -€128 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,517 | -€10,004 | -€6,487 | -184.5% |
| Income taxes | 67/77 | - | €163 | +€163 | |
| Profit (loss) for the period | 9904 | -€3,517 | -€10,167 | -€6,651 | -189.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,517 | -€10,167 | -€6,651 | -189.1% |
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 9 October 2026 via checked.be.