PEIRSO: 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.
PEIRSO
Largest movements
- Cash +€50,100
up €50,100 (+260.2%), from €19,252 to €69,352
mainly Net result for the year (+€45,684) and Tax, wage and social debts (+€5,014)
- Profit (loss) carried forward +€45,684
up €45,684 (+409.6%), from €11,154 to €56,838
- Tax, wage and social debts +€5,014
up €5,014 (+45.9%), from €10,928 to €15,942
of which Taxes: +€5,014
- Gross operating margin +€43,577
up €43,577 (+304.1%), from €14,332 to €57,908
- Taxes +€8,645
up €8,645 (+303.2%), from €2,851 to €11,496
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 | €28,327 | €78,660 | +€50,333 | +177.7% |
| Current assets | 29/58 | €28,327 | €78,660 | +€50,333 | +177.7% |
| Amounts receivable within one year | 40/41 | €9,075 | €9,075 | = | 0.0% |
| Trade receivables | 40 | €9,075 | €9,075 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,252 | €69,352 | +€50,100 | +260.2% |
| Deferred charges and accrued income | 490/1 | - | €233 | +€233 | |
| Total equity and liabilities | 10/49 | €28,327 | €78,660 | +€50,333 | +177.7% |
| Equity | 10/15 | €15,954 | €61,638 | +€45,684 | +286.4% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,154 | €56,838 | +€45,684 | +409.6% |
| Amounts payable | 17/49 | €12,373 | €17,022 | +€4,649 | +37.6% |
| Amounts payable within one year | 42/48 | €12,373 | €17,022 | +€4,649 | +37.6% |
| Trade debts | 44 | €1,445 | €1,080 | -€365 | -25.3% |
| Suppliers | 440/4 | €1,445 | €1,080 | -€365 | -25.3% |
| Taxes, remuneration and social security | 45 | €10,928 | €15,942 | +€5,014 | +45.9% |
| Taxes | 450/3 | €7,578 | €12,592 | +€5,014 | +66.2% |
| Remuneration and social security | 454/9 | €3,350 | €3,350 | = | 0.0% |
| Other operating charges | 640/8 | €250 | €428 | +€178 | +71.2% |
| Gross operating margin | 9900 | €14,332 | €57,908 | +€43,577 | +304.1% |
| Operating profit (loss) | 9901 | €14,082 | €57,480 | +€43,399 | +308.2% |
| Financial charges | 65/66B | €77 | €300 | +€223 | +289.7% |
| Recurring financial charges | 65 | €77 | €300 | +€223 | +289.7% |
| Profit (loss) for the period before taxes | 9903 | €14,005 | €57,180 | +€43,176 | +308.3% |
| Income taxes | 67/77 | €2,851 | €11,496 | +€8,645 | +303.2% |
| Profit (loss) for the period | 9904 | €11,154 | €45,684 | +€34,531 | +309.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,154 | €45,684 | +€34,531 | +309.6% |
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 4 October 2026 via checked.be.