P3RFORM: 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.
P3RFORM
Largest movements
- Cash +€34,021
up €34,021 (+68.4%), from €49,743 to €83,763
mainly Net result for the year (+€34,064) and Investment in fixed assets (net) (+€4,442)
- Tangible fixed assets -€6,096
down €6,096 (-60.6%), from €10,060 to €3,965
of which Furniture and vehicles: -€7,562
- Receivables within one year -€4,364
down €4,364 (-15.7%), from €27,860 to €23,496
of which Trade receivables: -€3,617
- Deferred charges and accrued income +€1,143
up €1,143 (+260.8%), from €438 to €1,581
- Reserves +€34,064
up €34,064 (+65.5%), from €52,010 to €86,074
- Tax, wage and social debts -€7,649
down €7,649 (-43.1%), from €17,742 to €10,093
of which Taxes: -€5,832
- Accrued charges and deferred income -€1,999
down €1,999 (-94.2%), from €2,122 to €123
- Other debts +€1,407
up €1,407 (+85.5%), from €1,646 to €3,052
- Gross operating margin +€22,171
up €22,171 (+25.2%), from €87,912 to €110,084
- Staff costs +€10,786
up €10,786 (+23.0%), from €46,941 to €57,726
- Taxes +€3,314
up €3,314 (+28.9%), from €11,458 to €14,772
- Financial charges +€1,300
up €1,300 (+444.1%), from €293 to €1,593
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 | €88,101 | €112,805 | +€24,704 | +28.0% |
| Fixed assets | 21/28 | €10,060 | €3,965 | -€6,096 | -60.6% |
| Tangible fixed assets | 22/27 | €10,060 | €3,965 | -€6,096 | -60.6% |
| Plant, machinery and equipment | 23 | €2,060 | €3,526 | +€1,466 | +71.2% |
| Furniture and vehicles | 24 | €8,000 | €438 | -€7,562 | -94.5% |
| Current assets | 29/58 | €78,041 | €108,841 | +€30,799 | +39.5% |
| Amounts receivable within one year | 40/41 | €27,860 | €23,496 | -€4,364 | -15.7% |
| Trade receivables | 40 | €26,502 | €22,885 | -€3,617 | -13.6% |
| Other amounts receivable | 41 | €1,359 | €612 | -€747 | -55.0% |
| Cash at bank and in hand | 54/58 | €49,743 | €83,763 | +€34,021 | +68.4% |
| Deferred charges and accrued income | 490/1 | €438 | €1,581 | +€1,143 | +260.8% |
| Total equity and liabilities | 10/49 | €88,101 | €112,805 | +€24,704 | +28.0% |
| Equity | 10/15 | €64,410 | €98,474 | +€34,064 | +52.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €52,010 | €86,074 | +€34,064 | +65.5% |
| Distributable reserves | 133 | €52,010 | €86,074 | +€34,064 | +65.5% |
| Amounts payable | 17/49 | €23,691 | €14,331 | -€9,360 | -39.5% |
| Amounts payable within one year | 42/48 | €21,569 | €14,208 | -€7,361 | -34.1% |
| Trade debts | 44 | €2,181 | €1,062 | -€1,119 | -51.3% |
| Suppliers | 440/4 | €2,181 | €1,062 | -€1,119 | -51.3% |
| Taxes, remuneration and social security | 45 | €17,742 | €10,093 | -€7,649 | -43.1% |
| Taxes | 450/3 | €9,289 | €3,458 | -€5,832 | -62.8% |
| Remuneration and social security | 454/9 | €8,453 | €6,636 | -€1,817 | -21.5% |
| Other amounts payable | 47/48 | €1,646 | €3,052 | +€1,407 | +85.5% |
| Accrued charges and deferred income | 492/3 | €2,122 | €123 | -€1,999 | -94.2% |
| Remuneration, social security and pensions | 62 | €46,941 | €57,726 | +€10,786 | +23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,469 | €1,654 | -€815 | -33.0% |
| Other operating charges | 640/8 | €493 | €559 | +€66 | +13.4% |
| Gross operating margin | 9900 | €87,912 | €110,084 | +€22,171 | +25.2% |
| Operating profit (loss) | 9901 | €38,010 | €50,145 | +€12,135 | +31.9% |
| Financial income | 75/76B | €0 | €284 | +€284 | |
| Recurring financial income | 75 | €0 | €284 | +€284 | |
| Financial charges | 65/66B | €293 | €1,593 | +€1,300 | +444.1% |
| Recurring financial charges | 65 | €293 | €1,593 | +€1,300 | +444.1% |
| Profit (loss) for the period before taxes | 9903 | €37,717 | €48,836 | +€11,119 | +29.5% |
| Income taxes | 67/77 | €11,458 | €14,772 | +€3,314 | +28.9% |
| Profit (loss) for the period | 9904 | €26,259 | €34,064 | +€7,804 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,259 | €34,064 | +€7,804 | +29.7% |
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 6 October 2026 via checked.be.