PER TE: 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.
PER TE
Largest movements
- Receivables within one year -€128
down €128 (-1.8%), from €7,069 to €6,941
- Profit (loss) carried forward -€11,642
down €11,642 (-5.9%), from -€198,842 to -€210,485
- Debts after one year +€11,580
up €11,580 (+5.6%), from €207,494 to €219,075
- Depreciation -€4,067
no longer reported in 2025 (was €4,067)
- Gross operating margin +€1,564
up €1,564 (+12.5%), from -€12,468 to -€10,904
- Other operating charges -€1,194
down €1,194 (-63.3%), from €1,887 to €693
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 | €9,402 | €9,340 | -€62 | -0.7% |
| Fixed assets | 21/28 | €2,190 | €2,190 | = | 0.0% |
| Financial fixed assets | 28 | €2,190 | €2,190 | = | 0.0% |
| Current assets | 29/58 | €7,212 | €7,150 | -€62 | -0.9% |
| Amounts receivable within one year | 40/41 | €7,069 | €6,941 | -€128 | -1.8% |
| Other amounts receivable | 41 | €7,069 | €6,941 | -€128 | -1.8% |
| Cash at bank and in hand | 54/58 | €143 | €209 | +€66 | +46.2% |
| Total equity and liabilities | 10/49 | €9,402 | €9,340 | -€62 | -0.7% |
| Equity | 10/15 | -€198,092 | -€209,735 | -€11,642 | -5.9% |
| Contributions | 10/11 | €750 | €750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€198,842 | -€210,485 | -€11,642 | -5.9% |
| Amounts payable | 17/49 | €207,494 | €219,075 | +€11,580 | +5.6% |
| Amounts payable after more than one year | 17 | €207,494 | €219,075 | +€11,580 | +5.6% |
| Financial debts | 170/4 | €207,494 | €219,075 | +€11,580 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,067 | - | -€4,067 | |
| Other operating charges | 640/8 | €1,887 | €693 | -€1,194 | -63.3% |
| Gross operating margin | 9900 | -€12,468 | -€10,904 | +€1,564 | +12.5% |
| Operating profit (loss) | 9901 | -€18,423 | -€11,597 | +€6,825 | +37.0% |
| Financial charges | 65/66B | €147 | €45 | -€102 | -69.4% |
| Recurring financial charges | 65 | €147 | €45 | -€102 | -69.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,570 | -€11,642 | +€6,928 | +37.3% |
| Profit (loss) for the period | 9904 | -€18,570 | -€11,642 | +€6,928 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,570 | -€11,642 | +€6,928 | +37.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.