IPERFORM: 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.
What changed
IPERFORM
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€221,599
2024 · €294,304-€72,705
Equity
€1.3m
2024 · €1.1m+€221,599
Cash
€9,176
2024 · €27,200-€18,024
Balance sheet total
€2.1m
2024 · €2.0m+€63,978
Largest movements
Assets
- Receivables within one year +€80,317
up €80,317 (+4.1%), from €2.0m to €2.0m
of which Other amounts receivable: +€332,819
Equity and liabilities
- Reserves +€222,000
up €222,000 (+21.3%), from €1.0m to €1.3m
of which Distributable reserves: +€222,000
- Trade debts -€115,093
down €115,093 (-15.5%), from €743,110 to €628,017
- Other debts -€50,590
no longer reported in 2025 (was €50,590)
Income statement
- Turnover -€534,471
down €534,471 (-8.2%), from €6.5m to €6.0m
- Purchases and services -€429,366
down €429,366 (-7.6%), from €5.6m to €5.2m
- Gross operating margin -€107,655
down €107,655 (-10.9%), from €985,327 to €877,672
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.
Result 2024
€294,304
Gross operating margin
-€107,655
Staff costs
+€11,381
Depreciation
+€27
Write-downs
+€303
Other operating charges
+€238
Other operating items
+€30,554
Financial income
-€918
Financial charges
-€1,592
Taxes
-€5,043
Result 2025
€221,599
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€16,735
Investment
-€1,288
Financing
€0
Cash 2024
€27,200
From operations (derived)
-€16,735
Net result for the year
+€221,599
Depreciation
+€3,475
Receivables within one year
-€80,317
Deferred charges and accrued income
-€3,872
Provisions
+€1,119
Trade debts
-€115,093
Tax, wage and social debts
+€6,942
Other debts
-€50,590
Investment (derived)
-€1,288
Investment in fixed assets (net)
-€1,288
Cash 2025
€9,176
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,991,076 | €2,055,054 | +€63,978 | +3.2% |
| Fixed assets | 21/28 | €7,167 | €4,981 | -€2,187 | -30.5% |
| Tangible fixed assets | 22/27 | €7,167 | €4,981 | -€2,187 | -30.5% |
| Plant, machinery and equipment | 23 | €7,167 | €4,981 | -€2,187 | -30.5% |
| Current assets | 29/58 | €1,983,908 | €2,050,073 | +€66,165 | +3.3% |
| Amounts receivable within one year | 40/41 | €1,953,129 | €2,033,445 | +€80,317 | +4.1% |
| Trade receivables | 40 | €1,198,624 | €946,122 | -€252,502 | -21.1% |
| Other amounts receivable | 41 | €754,504 | €1,087,323 | +€332,819 | +44.1% |
| Cash at bank and in hand | 54/58 | €27,200 | €9,176 | -€18,024 | -66.3% |
| Deferred charges and accrued income | 490/1 | €3,580 | €7,452 | +€3,872 | +108% |
| Total equity and liabilities | 10/49 | €1,991,076 | €2,055,054 | +€63,978 | +3.2% |
| Equity | 10/15 | €1,106,577 | €1,328,176 | +€221,599 | +20.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,043,550 | €1,265,550 | +€222,000 | +21.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €147,350 | €147,350 | = | 0.0% |
| Distributable reserves | 133 | €890,000 | €1,112,000 | +€222,000 | +24.9% |
| Profit (loss) carried forward | 14 | €1,027 | €626 | -€401 | -39.0% |
| Provisions and deferred taxes | 16 | €7,427 | €8,547 | +€1,119 | +15.1% |
| Provisions for liabilities and charges | 160/5 | €7,427 | €8,547 | +€1,119 | +15.1% |
| Pensions and similar obligations | 160 | €7,427 | €8,547 | +€1,119 | +15.1% |
| Amounts payable | 17/49 | €877,072 | €718,331 | -€158,741 | -18.1% |
| Amounts payable within one year | 42/48 | €877,072 | €718,331 | -€158,741 | -18.1% |
| Trade debts | 44 | €743,110 | €628,017 | -€115,093 | -15.5% |
| Suppliers | 440/4 | €743,110 | €628,017 | -€115,093 | -15.5% |
| Taxes, remuneration and social security | 45 | €83,372 | €90,314 | +€6,942 | +8.3% |
| Taxes | 450/3 | €262 | €21,780 | +€21,517 | +8,203% |
| Remuneration and social security | 454/9 | €83,110 | €68,535 | -€14,575 | -17.5% |
| Other amounts payable | 47/48 | €50,590 | - | -€50,590 | |
| Turnover | 70 | €6,545,326 | €6,010,855 | -€534,471 | -8.2% |
| Non-recurring operating income | 76A | €41 | - | -€41 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,633,310 | €5,203,944 | -€429,366 | -7.6% |
| Remuneration, social security and pensions | 62 | €580,616 | €569,235 | -€11,381 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,502 | €3,475 | -€27 | -0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,423 | €1,119 | -€303 | -21.3% |
| Other operating charges | 640/8 | €3,555 | €3,317 | -€238 | -6.7% |
| Non-recurring operating charges | 66A | €30,590 | €36 | -€30,554 | -99.9% |
| Gross operating margin | 9900 | €985,327 | €877,672 | -€107,655 | -10.9% |
| Operating profit (loss) | 9901 | €365,640 | €300,488 | -€65,152 | -17.8% |
| Financial income | 75/76B | €15,700 | €14,782 | -€918 | -5.8% |
| Recurring financial income | 75 | €15,700 | €14,782 | -€918 | -5.8% |
| Financial charges | 65/66B | €15,198 | €16,789 | +€1,592 | +10.5% |
| Recurring financial charges | 65 | €15,198 | €16,789 | +€1,592 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €366,143 | €298,481 | -€67,662 | -18.5% |
| Income taxes | 67/77 | €71,838 | €76,882 | +€5,043 | +7.0% |
| Profit (loss) for the period | 9904 | €294,304 | €221,599 | -€72,705 | -24.7% |
| Transfer to tax-exempt reserves | 689 | €84,200 | - | -€84,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €210,104 | €221,599 | +€11,495 | +5.5% |
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 30 October 2026 via checked.be.