PRE DE LA PERCHE CONSTRUCTION: 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.
PRE DE LA PERCHE CONSTRUCTION
Largest movements
- Cash -€999,052
down €999,052 (-81.6%), from €1.2m to €225,405
mainly Trade debts (-€560,739) and Other debts (-€500,000)
- Stocks and contracts -€389,967
down €389,967 (-19.3%), from €2.0m to €1.6m
- Receivables within one year +€350,358
up €350,358 (+646%), from €54,229 to €404,588
of which Other amounts receivable: +€364,505
- Trade debts -€560,739
down €560,739 (-43.1%), from €1.3m to €740,702
- Other debts -€500,000
no longer reported in 2025 (was €500,000)
- Other operating income -€477,026
down €477,026 (-65.4%), from €729,904 to €252,878
- Write-downs -€313,516
down €313,516 (-50.0%), from €626,516 to €313,000
- Turnover +€160,700
new in 2025: €160,700
- Goods and materials -€48,033
down €48,033 (-38.4%), from €125,000 to €76,967
of which Purchases: -€125,000
- Financial charges -€16,700
down €16,700 (-93.2%), from €17,923 to €1,223
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 | €3,350,653 | €2,312,055 | -€1.0m | -31.0% |
| Current assets | 29/58 | €3,350,653 | €2,312,055 | -€1.0m | -31.0% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Trade receivables | 290 | €50,000 | €50,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,021,967 | €1,632,000 | -€389,967 | -19.3% |
| Stocks | 30/36 | €2,021,967 | €1,632,000 | -€389,967 | -19.3% |
| Property held for sale | 35 | €2,021,967 | €1,632,000 | -€389,967 | -19.3% |
| Amounts receivable within one year | 40/41 | €54,229 | €404,588 | +€350,358 | +646% |
| Trade receivables | 40 | €15,147 | €1,000 | -€14,147 | -93.4% |
| Other amounts receivable | 41 | €39,082 | €403,588 | +€364,505 | +933% |
| Cash at bank and in hand | 54/58 | €1,224,457 | €225,405 | -€999,052 | -81.6% |
| Deferred charges and accrued income | 490/1 | - | €62 | +€62 | |
| Total equity and liabilities | 10/49 | €3,350,653 | €2,312,055 | -€1.0m | -31.0% |
| Equity | 10/15 | €1,549,212 | €1,554,260 | +€5,048 | +0.3% |
| Contributions | 10/11 | €1,250,000 | €1,250,000 | = | 0.0% |
| Capital | 10 | €1,250,000 | €1,250,000 | = | 0.0% |
| Issued capital | 100 | €1,250,000 | €1,250,000 | = | 0.0% |
| Reserves | 13 | €148,472 | €148,472 | = | 0.0% |
| Non-distributable reserves | 130/1 | €148,472 | €148,472 | = | 0.0% |
| Legal reserve | 130 | €125,000 | €125,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €23,472 | €23,472 | = | 0.0% |
| Profit (loss) carried forward | 14 | €150,740 | €155,788 | +€5,048 | +3.3% |
| Amounts payable | 17/49 | €1,801,441 | €757,795 | -€1.0m | -57.9% |
| Amounts payable within one year | 42/48 | €1,801,441 | €757,795 | -€1.0m | -57.9% |
| Trade debts | 44 | €1,301,441 | €740,702 | -€560,739 | -43.1% |
| Suppliers | 440/4 | €1,301,441 | €740,702 | -€560,739 | -43.1% |
| Taxes, remuneration and social security | 45 | - | €17,093 | +€17,093 | |
| Taxes | 450/3 | - | €17,093 | +€17,093 | |
| Other amounts payable | 47/48 | €500,000 | - | -€500,000 | |
| Operating income | 70/76A | €731,813 | €413,578 | -€318,235 | -43.5% |
| Turnover | 70 | - | €160,700 | +€160,700 | |
| Other operating income | 74 | €729,904 | €252,878 | -€477,026 | -65.4% |
| Non-recurring operating income | 76A | €1,909 | - | -€1,909 | |
| Operating charges | 60/66A | €766,344 | €408,195 | -€358,149 | -46.7% |
| Goods for resale, raw materials and consumables | 60 | €125,000 | €76,967 | -€48,033 | -38.4% |
| Purchases | 600/8 | €125,000 | - | -€125,000 | |
| Change in stocks: decrease (increase) | 609 | - | €76,967 | +€76,967 | |
| Services and other goods | 61 | €13,080 | €14,750 | +€1,670 | +12.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €626,516 | €313,000 | -€313,516 | -50.0% |
| Other operating charges | 640/8 | €1,748 | €3,478 | +€1,730 | +99.0% |
| Operating profit (loss) | 9901 | -€34,531 | €5,383 | +€39,914 | |
| Financial income | 75/76B | - | €888 | +€888 | |
| Recurring financial income | 75 | - | €888 | +€888 | |
| Income from current assets | 751 | - | €888 | +€888 | |
| Financial charges | 65/66B | €17,923 | €1,223 | -€16,700 | -93.2% |
| Recurring financial charges | 65 | €17,923 | €1,223 | -€16,700 | -93.2% |
| Debt charges | 650 | €16,634 | - | -€16,634 | |
| Other financial charges | 652/9 | €1,289 | €1,223 | -€66 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€52,454 | €5,048 | +€57,502 | |
| Profit (loss) for the period | 9904 | -€52,454 | €5,048 | +€57,502 | |
| Profit (loss) for the period to be appropriated | 9905 | -€52,454 | €5,048 | +€57,502 |
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 22 October 2026 via checked.be.