PEARL IT TECHNOLOGY: 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.
PEARL IT TECHNOLOGY
Largest movements
- Cash -€93,678
down €93,678 (-89.9%), from €104,201 to €10,522
mainly Contributions, distributions and other (-€105,000) and Investment in fixed assets (net) (-€27,605)
- Tangible fixed assets +€21,861
up €21,861 (+234%), from €9,324 to €31,184
of which Furniture and vehicles: +€22,767
- Receivables within one year -€1,765
down €1,765 (-9.4%), from €18,785 to €17,020
of which Trade receivables: -€4,476
- Profit (loss) carried forward -€76,828
down €76,828 (-72.6%), from €105,858 to €29,030
- Tax, wage and social debts +€3,265
up €3,265 (+44.4%), from €7,357 to €10,622
of which Taxes: +€3,265
- Other operating charges -€7,225
down €7,225 (-79.8%), from €9,054 to €1,829
- Taxes +€3,444
up €3,444 (+40.1%), from €8,598 to €12,042
- Depreciation +€2,424
up €2,424 (+73.0%), from €3,320 to €5,744
- Gross operating margin +€2,049
up €2,049 (+4.1%), from €49,467 to €51,516
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 | €134,464 | €60,621 | -€73,843 | -54.9% |
| Fixed assets | 21/28 | €9,324 | €31,184 | +€21,861 | +234% |
| Tangible fixed assets | 22/27 | €9,324 | €31,184 | +€21,861 | +234% |
| Plant, machinery and equipment | 23 | €1,818 | €911 | -€906 | -49.9% |
| Furniture and vehicles | 24 | €7,506 | €30,273 | +€22,767 | +303% |
| Current assets | 29/58 | €125,140 | €29,437 | -€95,703 | -76.5% |
| Amounts receivable within one year | 40/41 | €18,785 | €17,020 | -€1,765 | -9.4% |
| Trade receivables | 40 | €18,785 | €14,309 | -€4,476 | -23.8% |
| Other amounts receivable | 41 | - | €2,711 | +€2,711 | |
| Cash at bank and in hand | 54/58 | €104,201 | €10,522 | -€93,678 | -89.9% |
| Deferred charges and accrued income | 490/1 | €2,154 | €1,894 | -€260 | -12.1% |
| Total equity and liabilities | 10/49 | €134,464 | €60,621 | -€73,843 | -54.9% |
| Equity | 10/15 | €126,318 | €49,490 | -€76,828 | -60.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,858 | €29,030 | -€76,828 | -72.6% |
| Amounts payable | 17/49 | €8,146 | €11,131 | +€2,985 | +36.6% |
| Amounts payable within one year | 42/48 | €8,146 | €11,131 | +€2,985 | +36.6% |
| Trade debts | 44 | €337 | €509 | +€172 | +51.1% |
| Suppliers | 440/4 | €337 | €509 | +€172 | +51.1% |
| Taxes, remuneration and social security | 45 | €7,357 | €10,622 | +€3,265 | +44.4% |
| Taxes | 450/3 | €5,417 | €8,682 | +€3,265 | +60.3% |
| Remuneration and social security | 454/9 | €1,940 | €1,940 | = | 0.0% |
| Other amounts payable | 47/48 | €452 | - | -€452 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,320 | €5,744 | +€2,424 | +73.0% |
| Other operating charges | 640/8 | €9,054 | €1,829 | -€7,225 | -79.8% |
| Gross operating margin | 9900 | €49,467 | €51,516 | +€2,049 | +4.1% |
| Operating profit (loss) | 9901 | €37,093 | €43,943 | +€6,850 | +18.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +167% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +167% |
| Financial charges | 65/66B | €4,217 | €3,728 | -€489 | -11.6% |
| Recurring financial charges | 65 | €4,217 | €3,728 | -€489 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €32,876 | €40,214 | +€7,338 | +22.3% |
| Income taxes | 67/77 | €8,598 | €12,042 | +€3,444 | +40.1% |
| Profit (loss) for the period | 9904 | €24,278 | €28,172 | +€3,894 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,278 | €28,172 | +€3,894 | +16.0% |
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 26 October 2026 via checked.be.