PERA: 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.
PERA
Largest movements
- Receivables within one year +€18,978
up €18,978 (+150.6%), from €12,605 to €31,583
of which Other amounts receivable: +€24,323
- Tangible fixed assets -€12,585
down €12,585 (-23.1%), from €54,414 to €41,829
of which Furniture and vehicles: -€12,312
- Cash +€9,472
up €9,472 (+12.9%), from €73,640 to €83,112
mainly Net result for the year (+€36,879) and Depreciation (+€12,585)
- Deferred charges and accrued income -€1,996
down €1,996 (-32.1%), from €6,216 to €4,220
- Reserves +€36,879
up €36,879 (+66.7%), from €55,282 to €92,161
- Debts after one year -€12,549
down €12,549 (-29.3%), from €42,874 to €30,326
- Other debts -€7,661
down €7,661 (-75.1%), from €10,207 to €2,546
- Tax, wage and social debts -€3,140
down €3,140 (-12.6%), from €24,915 to €21,775
of which Taxes: -€2,098
- Gross operating margin -€9,081
down €9,081 (-12.8%), from €70,875 to €61,794
- Depreciation +€4,346
up €4,346 (+52.7%), from €8,239 to €12,585
- Taxes -€1,871
down €1,871 (-15.7%), from €11,941 to €10,069
- Financial charges +€878
up €878 (+50.8%), from €1,727 to €2,605
- Financial income +€822
up €822 (+8224900.0%), from €0 to €823
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 | €146,875 | €160,743 | +€13,868 | +9.4% |
| Fixed assets | 21/28 | €54,414 | €41,829 | -€12,585 | -23.1% |
| Tangible fixed assets | 22/27 | €54,414 | €41,829 | -€12,585 | -23.1% |
| Plant, machinery and equipment | 23 | €861 | €587 | -€274 | -31.8% |
| Furniture and vehicles | 24 | €53,553 | €41,242 | -€12,312 | -23.0% |
| Current assets | 29/58 | €92,461 | €118,915 | +€26,454 | +28.6% |
| Amounts receivable within one year | 40/41 | €12,605 | €31,583 | +€18,978 | +150.6% |
| Trade receivables | 40 | €12,605 | €7,260 | -€5,345 | -42.4% |
| Other amounts receivable | 41 | - | €24,323 | +€24,323 | |
| Cash at bank and in hand | 54/58 | €73,640 | €83,112 | +€9,472 | +12.9% |
| Deferred charges and accrued income | 490/1 | €6,216 | €4,220 | -€1,996 | -32.1% |
| Total equity and liabilities | 10/49 | €146,875 | €160,743 | +€13,868 | +9.4% |
| Equity | 10/15 | €56,282 | €93,161 | +€36,879 | +65.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €55,282 | €92,161 | +€36,879 | +66.7% |
| Distributable reserves | 133 | €55,282 | €92,161 | +€36,879 | +66.7% |
| Amounts payable | 17/49 | €90,593 | €67,582 | -€23,011 | -25.4% |
| Amounts payable after more than one year | 17 | €42,874 | €30,326 | -€12,549 | -29.3% |
| Financial debts | 170/4 | €42,874 | €30,326 | -€12,549 | -29.3% |
| Amounts payable within one year | 42/48 | €47,719 | €37,257 | -€10,462 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | €12,549 | €12,549 | = | 0.0% |
| Trade debts | 44 | €48 | €387 | +€339 | +700.4% |
| Suppliers | 440/4 | €48 | €387 | +€339 | +700.4% |
| Taxes, remuneration and social security | 45 | €24,915 | €21,775 | -€3,140 | -12.6% |
| Taxes | 450/3 | €21,019 | €18,921 | -€2,098 | -10.0% |
| Remuneration and social security | 454/9 | €3,895 | €2,854 | -€1,042 | -26.7% |
| Other amounts payable | 47/48 | €10,207 | €2,546 | -€7,661 | -75.1% |
| Non-recurring operating income | 76A | €6,161 | - | -€6,161 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,239 | €12,585 | +€4,346 | +52.7% |
| Other operating charges | 640/8 | €1,130 | €478 | -€653 | -57.7% |
| Gross operating margin | 9900 | €70,875 | €61,794 | -€9,081 | -12.8% |
| Operating profit (loss) | 9901 | €61,505 | €48,731 | -€12,774 | -20.8% |
| Financial income | 75/76B | €0 | €823 | +€822 | +8224900.0% |
| Recurring financial income | 75 | €0 | €823 | +€822 | +8224900.0% |
| Financial charges | 65/66B | €1,727 | €2,605 | +€878 | +50.8% |
| Recurring financial charges | 65 | €1,727 | €2,605 | +€878 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | €59,778 | €46,948 | -€12,830 | -21.5% |
| Income taxes | 67/77 | €11,941 | €10,069 | -€1,871 | -15.7% |
| Profit (loss) for the period | 9904 | €47,838 | €36,879 | -€10,959 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,838 | €36,879 | -€10,959 | -22.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.