Be.P.E.R.F.: 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.
Be.P.E.R.F.
Largest movements
- Tangible fixed assets +€35,006
up €35,006 (+150%), from €23,302 to €58,308
of which Furniture and vehicles: +€37,790
- Intangible fixed assets -€14,873
down €14,873 (-19.1%), from €78,063 to €63,190
- Cash +€10,605
up €10,605 (+81.8%), from €12,965 to €23,570
mainly Other debts (+€58,542) and Net result for the year (+€43,183)
- Deferred charges and accrued income +€10,473
up €10,473 (+3,617%), from €290 to €10,762
- Receivables within one year +€2,048
up €2,048 (+120%), from €1,713 to €3,762
of which Trade receivables: +€2,048
- Other debts +€58,542
up €58,542 (+90.5%), from €64,678 to €123,220
- Profit (loss) carried forward -€32,028
down €32,028 (-100.0%), from €32,028 to €0
- Debts after one year +€30,092
new in 2025: €30,092
- Current portion of long-term debt -€12,084
down €12,084 (-53.9%), from €22,420 to €10,336
- Gross operating margin +€20,142
up €20,142 (+32.2%), from €62,599 to €82,741
- Depreciation +€4,453
up €4,453 (+21.1%), from €21,116 to €25,569
- Taxes +€3,104
up €3,104 (+36.4%), from €8,537 to €11,641
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 | €126,833 | €170,093 | +€43,259 | +34.1% |
| Fixed assets | 21/28 | €111,865 | €131,998 | +€20,133 | +18.0% |
| Intangible fixed assets | 21 | €78,063 | €63,190 | -€14,873 | -19.1% |
| Tangible fixed assets | 22/27 | €23,302 | €58,308 | +€35,006 | +150% |
| Furniture and vehicles | 24 | €3,350 | €41,141 | +€37,790 | +1,128% |
| Other tangible fixed assets | 26 | €19,952 | €17,168 | -€2,784 | -14.0% |
| Financial fixed assets | 28 | €10,500 | €10,500 | = | 0.0% |
| Current assets | 29/58 | €14,968 | €38,094 | +€23,126 | +155% |
| Amounts receivable within one year | 40/41 | €1,713 | €3,762 | +€2,048 | +120% |
| Trade receivables | 40 | €751 | €2,799 | +€2,048 | +273% |
| Other amounts receivable | 41 | €963 | €963 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,965 | €23,570 | +€10,605 | +81.8% |
| Deferred charges and accrued income | 490/1 | €290 | €10,762 | +€10,473 | +3,617% |
| Total equity and liabilities | 10/49 | €126,833 | €170,093 | +€43,259 | +34.1% |
| Equity | 10/15 | €34,028 | €2,000 | -€32,028 | -94.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,028 | €0 | -€32,028 | -100.0% |
| Amounts payable | 17/49 | €92,806 | €168,093 | +€75,287 | +81.1% |
| Amounts payable after more than one year | 17 | - | €30,092 | +€30,092 | |
| Financial debts | 170/4 | - | €30,092 | +€30,092 | |
| Amounts payable within one year | 42/48 | €90,564 | €137,201 | +€46,637 | +51.5% |
| Current portion of amounts payable after more than one year | 42 | €22,420 | €10,336 | -€12,084 | -53.9% |
| Trade debts | 44 | €1,167 | €904 | -€263 | -22.5% |
| Suppliers | 440/4 | €1,167 | €904 | -€263 | -22.5% |
| Taxes, remuneration and social security | 45 | €2,300 | €2,741 | +€441 | +19.2% |
| Taxes | 450/3 | €2,300 | €2,741 | +€441 | +19.2% |
| Other amounts payable | 47/48 | €64,678 | €123,220 | +€58,542 | +90.5% |
| Accrued charges and deferred income | 492/3 | €2,241 | €800 | -€1,441 | -64.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,116 | €25,569 | +€4,453 | +21.1% |
| Other operating charges | 640/8 | €720 | €913 | +€192 | +26.7% |
| Gross operating margin | 9900 | €62,599 | €82,741 | +€20,142 | +32.2% |
| Operating profit (loss) | 9901 | €40,763 | €56,259 | +€15,496 | +38.0% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €978 | €1,434 | +€457 | +46.7% |
| Recurring financial charges | 65 | €978 | €1,434 | +€457 | +46.7% |
| Profit (loss) for the period before taxes | 9903 | €39,790 | €54,825 | +€15,034 | +37.8% |
| Income taxes | 67/77 | €8,537 | €11,641 | +€3,104 | +36.4% |
| Profit (loss) for the period | 9904 | €31,253 | €43,183 | +€11,931 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,253 | €43,183 | +€11,931 | +38.2% |
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 20 October 2026 via checked.be.