PEORMA CONSULT: 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.
PEORMA CONSULT
Largest movements
- Tangible fixed assets -€12,737
down €12,737 (-27.0%), from €47,118 to €34,382
- Current investments -€12,393
down €12,393 (-21.6%), from €57,297 to €44,904
- Cash -€9,739
down €9,739 (-95.6%), from €10,190 to €451
mainly Net result for the year (-€18,624) and Accrued charges and deferred income (-€12,298)
- Receivables within one year -€6,843
down €6,843 (-15.6%), from €43,895 to €37,052
- Profit (loss) carried forward -€18,624
down €18,624 (-147.6%), from -€12,616 to -€31,241
- Accrued charges and deferred income -€12,298
no longer reported in 2025 (was €12,298)
- Debts after one year -€10,640
no longer reported in 2025 (was €10,640)
- Gross operating margin -€4,277
down €4,277, from €1,470 to -€2,807
- Financial charges +€2,164
up €2,164 (+187.1%), from €1,156 to €3,321
- Taxes -€1,615
down €1,615 (-76.9%), from €2,101 to €486
- Other operating charges +€643
up €643 (+37.5%), from €1,713 to €2,357
- Financial income -€602
down €602 (-16.4%), from €3,685 to €3,082
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 | €158,799 | €117,087 | -€41,712 | -26.3% |
| Fixed assets | 21/28 | €47,417 | €34,681 | -€12,737 | -26.9% |
| Tangible fixed assets | 22/27 | €47,118 | €34,382 | -€12,737 | -27.0% |
| Furniture and vehicles | 24 | €47,118 | €34,382 | -€12,737 | -27.0% |
| Financial fixed assets | 28 | €299 | €299 | = | 0.0% |
| Current assets | 29/58 | €111,381 | €82,406 | -€28,975 | -26.0% |
| Amounts receivable within one year | 40/41 | €43,895 | €37,052 | -€6,843 | -15.6% |
| Other amounts receivable | 41 | €43,895 | €37,052 | -€6,843 | -15.6% |
| Current investments | 50/53 | €57,297 | €44,904 | -€12,393 | -21.6% |
| Cash at bank and in hand | 54/58 | €10,190 | €451 | -€9,739 | -95.6% |
| Total equity and liabilities | 10/49 | €158,799 | €117,087 | -€41,712 | -26.3% |
| Equity | 10/15 | €127,588 | €108,963 | -€18,624 | -14.6% |
| Contributions | 10/11 | €13,320 | €13,320 | = | 0.0% |
| Reserves | 13 | €126,884 | €126,884 | = | 0.0% |
| Distributable reserves | 133 | €126,884 | €126,884 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,616 | -€31,241 | -€18,624 | -147.6% |
| Amounts payable | 17/49 | €31,211 | €8,124 | -€23,087 | -74.0% |
| Amounts payable after more than one year | 17 | €10,640 | - | -€10,640 | |
| Financial debts | 170/4 | €10,640 | - | -€10,640 | |
| Amounts payable within one year | 42/48 | €8,273 | €8,124 | -€150 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €4,821 | €4,864 | +€43 | +0.9% |
| Trade debts | 44 | €2,956 | €2,763 | -€192 | -6.5% |
| Suppliers | 440/4 | €2,956 | €2,763 | -€192 | -6.5% |
| Taxes, remuneration and social security | 45 | €496 | €496 | = | 0.0% |
| Taxes | 450/3 | €496 | €496 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €12,298 | - | -€12,298 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,801 | €12,737 | -€64 | -0.5% |
| Other operating charges | 640/8 | €1,713 | €2,357 | +€643 | +37.5% |
| Gross operating margin | 9900 | €1,470 | -€2,807 | -€4,277 | |
| Operating profit (loss) | 9901 | -€13,044 | -€17,900 | -€4,856 | -37.2% |
| Financial income | 75/76B | €3,685 | €3,082 | -€602 | -16.4% |
| Recurring financial income | 75 | €3,685 | €3,082 | -€602 | -16.4% |
| Financial charges | 65/66B | €1,156 | €3,321 | +€2,164 | +187.1% |
| Recurring financial charges | 65 | €1,156 | €3,321 | +€2,164 | +187.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,516 | -€18,138 | -€7,623 | -72.5% |
| Income taxes | 67/77 | €2,101 | €486 | -€1,615 | -76.9% |
| Profit (loss) for the period | 9904 | -€12,616 | -€18,624 | -€6,008 | -47.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,616 | -€18,624 | -€6,008 | -47.6% |
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 7 October 2026 via checked.be.