Financials · financial year 2025, micro format
Annual accounts 2025 filed on 19-06-2026 at the NBB all 14 filings
Amounts without an identifiable currency are taken as euros.
Equity
€81,086▼ 29.2%
2024 · €114,455
Net result
-€33,369▼ 845%
2024 · -€3,529
Total assets
€83,200▼ 28.4%
2024 · €116,250
Solvency
97.5%▼ 1.0pp
2024 · 98.5%
Trend over the years
2021 to 2025, 5 financial years 2018 to 2025, 8 financial years
The operating result for 2025 is a loss of €33,150, larger than the loss of €3,339 in 2024. It is the lowest result since 2021.
Operating result-€33,150
2025
Net result-€33,369
2025
Total assets€83,200
2025
Equity€81,086
2025
Debt€2,114
2025
Working capital€68,702
2025
Return on assets (ROA)-40.1%
2025
Solvency97.5%
2025
Current ratio33.50
2025
Turnover is what the company sold, the result is what was left of it. A loss stands below the zero line.
Assets, equity and debt per financial year.
Above zero, the company can pay its short-term debts with what it holds in the short term.
The EBIT margin is the share of each euro of turnover left from operations. The return on assets is what the assets earn.
The higher the solvency, the better the company absorbs a setback.
A ratio above 1 means the short-term assets cover the short-term debts.
Use the arrow keys on the chart for the figures per year.
The sector band is the middle half of the companies in Financial service activities, except insurance and pension funding (NACE 64). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30. The dashed line is the median. There is a sector band for net result, equity, total assets, working capital, solvency, current ratio and return on assets (ROA).
Every figure with its change against the financial year before
favourable
unfavourable
Line20182019202020212022202320242025
Operating result€46,373-€69,365▲ 49.6%€21,882▼ 68.5%-€22,432-€9,682▲ 56.8%€13,687-€3,339-€33,150▼ 893%
Net result€33,974-€49,586▲ 46.0%€13,621within the sector's middle half▼ 72.5%-€26,405below the sector's middle half-€10,456below the sector's middle half▲ 60.4%€12,097within the sector's middle half-€3,529below the sector's middle half-€33,369below the sector's middle half▼ 845%
Equity€75,042-€124,628▲ 66.1%€142,749within the sector's middle half▲ 14.5%€116,344within the sector's middle half▼ 18.5%€105,888within the sector's middle half▼ 9.0%€117,985within the sector's middle half▲ 11.4%€114,455within the sector's middle half▼ 3.0%€81,086within the sector's middle half▼ 29.2%
Total assets€294,431-€231,138▼ 21.5%€222,708within the sector's middle half▼ 3.6%€121,420below the sector's middle half▼ 45.5%€108,650below the sector's middle half▼ 10.5%€121,220below the sector's middle half▲ 11.6%€116,250below the sector's middle half▼ 4.1%€83,200below the sector's middle half▼ 28.4%
Debt€219,389-€106,511▼ 51.5%€79,959▼ 24.9%€5,076▼ 93.7%€2,762▼ 45.6%€3,235▲ 17.1%€1,794▼ 44.5%€2,114▲ 17.8%
Working capital€52,447-€99,053▲ 88.9%€105,084within the sector's middle half▲ 6.1%€102,683within the sector's middle half▼ 2.3%€92,946within the sector's middle half▼ 9.5%€105,232within the sector's middle half▲ 13.2%€101,887within the sector's middle half▼ 3.2%€68,702within the sector's middle half▼ 32.6%
Solvency25.5%-53.9%▲ 28.4pp64.1%within the sector's middle half▲ 10.2pp95.8%above the sector's middle half▲ 31.7pp97.5%above the sector's middle half▲ 1.6pp97.3%above the sector's middle half▼ 0.1pp98.5%above the sector's middle half▲ 1.1pp97.5%above the sector's middle half▼ 1.0pp
Current ratio1.77-3.74▲ 1.975.30above the sector's middle half▲ 1.5521.23above the sector's middle half▲ 15.9334.66above the sector's middle half▲ 13.4333.53above the sector's middle half▼ 1.1357.78above the sector's middle half▲ 24.2533.50above the sector's middle half▼ 24.28
Return on assets (ROA)11.5%-21.5%▲ 9.9pp6.1%within the sector's middle half▼ 15.3pp-21.7%below the sector's middle half▼ 27.9pp-9.6%below the sector's middle half▲ 12.1pp10.0%within the sector's middle half▲ 19.6pp-3.0%below the sector's middle half▼ 13.0pp-40.1%below the sector's middle half▼ 37.1pp
above
within
below
The sector band is the middle half of the companies in Financial service activities, except insurance and pension funding (NACE 64). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30.
Turnover and EBIT margin are not published. The micro format does not require them.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €83,200
Fixed assets
€12,384 ▼ 1.5%
Current assets
€70,816 ▼ 31.7%
Equity and liabilities €83,200
Equity
€81,086 ▼ 29.2%
Debt
€2,114 ▲ 17.8%
Debt's share of the balance-sheet total rises from 1.5% to 2.5%. Equity is lower and debt is higher.
Key figures and ratios
ROE
-41.2%▼
2024 · -3.1%
Debt ≤ 1 year
€2,114▲
2024 · €1,794
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Investments
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Tangible fixed assets | €3,678 | - | - | - | - |
| Depreciation and write-downs of the year | €687 | €719 | €190 | €184 | €184 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
Comparable companies
These companies have the same main activity as PER: activities of holding companies (NACE 64210). They are comparable in size and age: total assets between €71,100 and €90,100, founded between 2008 and 2010.
| Company | Founded | Total assets | Equity | Gross margin | Net result | Financial year |
|---|---|---|---|---|---|---|
| PER Tienen | 2009 | €83,200 | €81,086 | -€32,519 | -€33,369 | 2025 |
| COMMON GROUND CORPORATE FINANCE Leuven | 2009 | €71,114 | €16,744 | -€984 | -€2,101 | 2025 |
| Growth Financial Marche-en-Famenne | 2009 | €81,260 | -€48,913 | -€9,520 | -€28,326 | 2025 |
| TOPLA Messancy | 2009 | €87,948 | €33,252 | -€1,425 | -€1,540 | 2025 |
| FIDOCON Tongeren-Borgloon | 2009 | €90,102 | €86,268 | -€8,280 | -€12,687 | 2025 |
| ClinResearch Consulting Oostende | 2010 | €81,274 | €79,632 | -€1,669 | -€8,175 | 2025 |
| FMS - Facility Management Services Schilde | 2008 | €76,077 | -€31,791 | -€1,233 | -€2,763 | 2025 |
They were chosen from the 20,097 other active companies with that main activity and annual accounts from the past two years. All companies with this main activity
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €16,814 | €8,599 | €9,250 | €687 | €719 | €190 | €184 | €184 | ▲ 0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | - | - | - | €248 | - | - | - | - | - |
| Other operating charges640/8 | - | - | - | €1,952 | €1,347 | €449 | €433 | €447 | ▲ 3.2% |
| Gross operating margin9900 | €65,919 | €81,166 | €33,715 | -€19,546 | -€7,617 | €14,326 | -€2,723 | -€32,519 | ▼ 1,094% |
| Operating profit (loss)9901 | €46,373 | €69,365 | €21,882 | -€22,432 | -€9,682 | €13,687 | -€3,339 | -€33,150 | ▼ 893% |
| Recurring financial income75 | €400 | €0 | €0 | - | - | - | - | - | - |
| Financial charges65/66B | - | - | - | €3,382 | €184 | €196 | €190 | €219 | ▲ 15.2% |
| Recurring financial charges65 | €7,605 | €4,204 | €2,644 | €3,382 | €184 | €196 | €190 | €219 | ▲ 15.2% |
| Profit (loss) for the period before taxes9903 | €39,168 | €65,161 | €19,239 | -€25,815 | -€9,866 | €13,491 | -€3,529 | -€33,369 | ▼ 845% |
| Income taxes67/77 | €5,195 | €15,575 | €5,617 | €590 | €590 | €1,394 | - | - | - |
| Profit (loss) for the period9904 | €33,974 | €49,586 | €13,621 | -€26,405 | -€10,456 | €12,097 | -€3,529 | -€33,369 | ▼ 845% |
| Profit (loss) for the period to be appropriated9905 | €33,974 | €49,586 | €13,621 | -€26,405 | -€10,456 | €12,097 | -€3,529 | -€33,369 | ▼ 845% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €294,431 | €231,138 | €222,708 | €121,420 | €108,650 | €121,220 | €116,250 | €83,200 | ▼ 28.4% |
| Formation expenses20 | €0 | €0 | €0 | - | - | - | - | - | - |
| Fixed assets21/28 | €174,080 | €95,976 | €93,173 | €13,661 | €12,942 | €12,752 | €12,568 | €12,384 | ▼ 1.5% |
| Intangible fixed assets21 | €0 | €0 | €0 | - | - | - | - | - | - |
| Tangible fixed assets22/27 | €173,880 | €95,776 | €92,973 | €13,461 | €12,742 | €12,552 | €12,368 | €12,184 | ▼ 1.5% |
| Land and buildings22 | - | - | - | €12,920 | €12,736 | €12,552 | €12,368 | €12,184 | ▼ 1.5% |
| Plant, machinery and equipment23 | - | - | - | €541 | €6 | - | - | - | - |
| Financial fixed assets28 | €200 | €200 | €200 | €200 | €200 | €200 | €200 | €200 | = |
| Current assets29/58 | €120,351 | €135,162 | €129,535 | €107,759 | €95,707 | €108,467 | €103,681 | €70,816 | ▼ 31.7% |
| Stocks and contracts in progress3 | €0 | €0 | €0 | - | - | - | - | - | - |
| Amounts receivable within one year40/41 | €113,527 | €131,787 | €24,496 | €15,502 | €15,576 | €25,225 | €17,285 | €9,307 | ▼ 46.2% |
| Trade receivables40 | - | - | - | €15,044 | €15,576 | €20,119 | €15,285 | €9,245 | ▼ 39.5% |
| Other amounts receivable41 | - | - | - | €458 | - | €5,106 | €2,000 | €62 | ▼ 96.9% |
| Current investments50/53 | €92 | €92 | €92 | €92 | €92 | €92 | €92 | €92 | = |
| Cash at bank and in hand54/58 | €6,201 | €1,354 | €103,465 | €90,925 | €78,837 | €82,264 | €85,254 | €60,384 | ▼ 29.2% |
| Deferred charges and accrued income490/1 | - | - | - | €1,241 | €1,202 | €886 | €1,050 | €1,032 | ▼ 1.7% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €294,431 | €231,138 | €222,708 | €121,420 | €108,650 | €121,220 | €116,250 | €83,200 | ▼ 28.4% |
| Equity10/15 | €75,042 | €124,628 | €142,749 | €116,344 | €105,888 | €117,985 | €114,455 | €81,086 | ▼ 29.2% |
| Contributions10/11 | €55,500 | €55,500 | - | €60,000 | €60,000 | €60,000 | €60,000 | €60,000 | = |
| Reserves13 | - | - | - | - | - | €12,097 | €12,097 | €12,097 | = |
| Distributable reserves133 | - | - | - | - | - | €12,097 | €12,097 | €12,097 | = |
| Profit (loss) carried forward14 | €19,542 | €69,128 | €82,749 | €56,344 | €45,888 | €45,888 | €42,359 | €8,989 | ▼ 78.8% |
| Amounts payable17/49 | €219,389 | €106,511 | €79,959 | €5,076 | €2,762 | €3,235 | €1,794 | €2,114 | ▲ 17.8% |
| Amounts payable after more than one year17 | €151,485 | €70,402 | €55,508 | - | - | - | - | - | - |
| Amounts payable within one year42/48 | €67,904 | €36,109 | €24,451 | €5,076 | €2,762 | €3,235 | €1,794 | €2,114 | ▲ 17.8% |
| Trade debts44 | €2,458 | €5,523 | €3,992 | €3,732 | €343 | €837 | €153 | €646 | ▲ 322% |
| Suppliers440/4 | - | - | - | €3,732 | €343 | €837 | €153 | €646 | ▲ 322% |
| Taxes, remuneration and social security45 | - | - | - | €590 | €1,664 | €1,644 | €670 | €496 | ▼ 26.0% |
| Taxes450/3 | - | - | - | €590 | €1,664 | €1,644 | €670 | €496 | ▼ 26.0% |
| Other amounts payable47/48 | - | - | - | €754 | €754 | €754 | €971 | €971 | = |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €33,974 | €49,586 | €13,621 | -€26,405 | -€10,456 | €12,097 | -€3,529 | -€33,369 | ▼ 845% |
| + Depreciation and write-downs630 | €16,814 | €8,599 | €9,250 | €687 | €719 | €190 | €184 | €184 | ▲ 0.3% |
| Operating cash flow (approximation) | €50,787 | €58,185 | €22,871 | -€25,718 | -€9,737 | €12,287 | -€3,346 | -€33,185 | ▼ 892% |
| Investment in fixed assets (approximation) | - | €69,505 | -€6,447 | €78,825 | €0 | €0 | €0 | €0 | - |
| Change in cash | - | -€4,847 | €102,111 | -€12,540 | -€12,087 | €3,427 | €2,990 | -€24,870 | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Latest 10 of 14 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 19-06-2026 | 2026-00192898 | NBB |
| 31-12-2024 | micro format | 12-06-2025 | 2025-00138985 | |
| 31-12-2023 | micro format | 11-06-2024 | 2024-00125210 | |
| 31-12-2022 | micro format | 01-07-2023 | 2023-00187385 | |
| 31-12-2021 | micro format | 29-06-2022 | 2022-20131974 | |
| 31-12-2020 | micro format | 31-08-2021 | 2021-64300115 | |
| 31-12-2019 | micro format | 08-10-2020 | 2020-60400129 | |
| 31-12-2018 | micro format | 24-09-2019 | 2019-65500562 | |
| 31-12-2017 | micro format | 15-11-2018 | 2018-72200066 | |
| 31-12-2016 | micro format | 30-08-2017 | 2017-53800023 |