Per Sempre: 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.
Per Sempre
Largest movements
- Tangible fixed assets +€79,644
up €79,644 (+182%), from €43,784 to €123,427
of which Leasing and similar rights: +€64,521
- Deferred charges and accrued income +€15,025
up €15,025 (+28.9%), from €52,066 to €67,091
- Cash +€12,640
up €12,640 (+71.6%), from €17,648 to €30,289
mainly Debts after one year (+€61,524) and Depreciation (+€30,981)
- Receivables within one year +€7,021
up €7,021 (+16.2%), from €43,464 to €50,486
of which Other amounts receivable: +€6,552
- Intangible fixed assets -€3,500
down €3,500 (-26.0%), from €13,453 to €9,953
- Debts after one year +€61,524
up €61,524, from €0 to €61,524
- Reserves +€22,147
up €22,147 (+18.2%), from €121,458 to €143,605
- Current portion of long-term debt +€15,852
up €15,852 (+345%), from €4,601 to €20,453
- Tax, wage and social debts +€7,936
up €7,936 (+22.0%), from €36,149 to €44,085
of which Taxes: +€4,153
- Depreciation +€12,344
up €12,344 (+66.2%), from €18,637 to €30,981
- Staff costs +€9,396
up €9,396 (+23.5%), from €39,905 to €49,301
- Taxes -€5,546
down €5,546 (-35.3%), from €15,732 to €10,186
- Gross operating margin +€4,394
up €4,394 (+3.7%), from €118,145 to €122,539
- Other operating charges -€2,600
down €2,600 (-30.5%), from €8,515 to €5,915
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 | €183,723 | €295,703 | +€111,979 | +60.9% |
| Fixed assets | 21/28 | €57,437 | €133,581 | +€76,144 | +133% |
| Intangible fixed assets | 21 | €13,453 | €9,953 | -€3,500 | -26.0% |
| Tangible fixed assets | 22/27 | €43,784 | €123,427 | +€79,644 | +182% |
| Plant, machinery and equipment | 23 | €21,711 | €17,207 | -€4,504 | -20.7% |
| Furniture and vehicles | 24 | €14,319 | €34,018 | +€19,700 | +138% |
| Leasing and similar rights | 25 | - | €64,521 | +€64,521 | |
| Other tangible fixed assets | 26 | €7,754 | €7,681 | -€73 | -0.9% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €126,286 | €162,122 | +€35,836 | +28.4% |
| Stocks and contracts in progress | 3 | €13,108 | €14,257 | +€1,149 | +8.8% |
| Stocks | 30/36 | €13,108 | €14,257 | +€1,149 | +8.8% |
| Amounts receivable within one year | 40/41 | €43,464 | €50,486 | +€7,021 | +16.2% |
| Trade receivables | 40 | €0 | €469 | +€469 | |
| Other amounts receivable | 41 | €43,464 | €50,017 | +€6,552 | +15.1% |
| Cash at bank and in hand | 54/58 | €17,648 | €30,289 | +€12,640 | +71.6% |
| Deferred charges and accrued income | 490/1 | €52,066 | €67,091 | +€15,025 | +28.9% |
| Total equity and liabilities | 10/49 | €183,723 | €295,703 | +€111,979 | +60.9% |
| Equity | 10/15 | €127,758 | €149,905 | +€22,147 | +17.3% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €121,458 | €143,605 | +€22,147 | +18.2% |
| Distributable reserves | 133 | €121,458 | €143,605 | +€22,147 | +18.2% |
| Amounts payable | 17/49 | €55,966 | €145,798 | +€89,832 | +161% |
| Amounts payable after more than one year | 17 | €0 | €61,524 | +€61,524 | |
| Financial debts | 170/4 | €0 | €61,524 | +€61,524 | |
| Amounts payable within one year | 42/48 | €55,966 | €84,274 | +€28,308 | +50.6% |
| Current portion of amounts payable after more than one year | 42 | €4,601 | €20,453 | +€15,852 | +345% |
| Financial debts | 43 | €968 | €2,584 | +€1,616 | +167% |
| Credit institutions | 430/8 | €968 | €2,584 | +€1,616 | +167% |
| Trade debts | 44 | €14,248 | €16,979 | +€2,731 | +19.2% |
| Suppliers | 440/4 | €14,248 | €16,979 | +€2,731 | +19.2% |
| Taxes, remuneration and social security | 45 | €36,149 | €44,085 | +€7,936 | +22.0% |
| Taxes | 450/3 | €33,662 | €37,814 | +€4,153 | +12.3% |
| Remuneration and social security | 454/9 | €2,487 | €6,271 | +€3,784 | +152% |
| Other amounts payable | 47/48 | €0 | €173 | +€173 | |
| Non-recurring operating income | 76A | - | €3,205 | +€3,205 | |
| Remuneration, social security and pensions | 62 | €39,905 | €49,301 | +€9,396 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,637 | €30,981 | +€12,344 | +66.2% |
| Other operating charges | 640/8 | €8,515 | €5,915 | -€2,600 | -30.5% |
| Gross operating margin | 9900 | €118,145 | €122,539 | +€4,394 | +3.7% |
| Operating profit (loss) | 9901 | €51,088 | €36,341 | -€14,746 | -28.9% |
| Financial income | 75/76B | €2,599 | €2,600 | +€1 | 0.0% |
| Recurring financial income | 75 | €2,599 | €2,600 | +€1 | 0.0% |
| Financial charges | 65/66B | €6,481 | €6,609 | +€127 | +2.0% |
| Recurring financial charges | 65 | €6,481 | €6,609 | +€127 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €47,206 | €32,333 | -€14,873 | -31.5% |
| Income taxes | 67/77 | €15,732 | €10,186 | -€5,546 | -35.3% |
| Profit (loss) for the period | 9904 | €31,474 | €22,147 | -€9,327 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,474 | €22,147 | -€9,327 | -29.6% |
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 14 October 2026 via checked.be.