PERA EVENT: 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 EVENT
Largest movements
- Receivables within one year +€93,871
up €93,871 (+153.1%), from €61,297 to €155,169
of which Other amounts receivable: +€90,451
- Cash +€2,847
new in 2025: €2,847
mainly Accrued charges and deferred income (+€111,467) and Depreciation (+€829)
- Accrued charges and deferred income +€111,467
up €111,467 (+294.6%), from €37,836 to €149,303
- Trade debts -€10,271
down €10,271 (-32.1%), from €32,013 to €21,742
- Profit (loss) carried forward -€4,766
down €4,766 (-66.5%), from -€7,166 to -€11,932
- Gross operating margin -€10,915
down €10,915, from €9,505 to -€1,409
- Other operating charges -€4,292
down €4,292 (-76.2%), from €5,631 to €1,338
- Financial charges +€1,013
up €1,013 (+505.1%), from €201 to €1,213
- Depreciation +€131
up €131 (+18.8%), from €698 to €829
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 | €69,520 | €165,409 | +€95,889 | +137.9% |
| Fixed assets | 21/28 | €8,223 | €7,393 | -€829 | -10.1% |
| Tangible fixed assets | 22/27 | €8,223 | €7,393 | -€829 | -10.1% |
| Plant, machinery and equipment | 23 | €8,223 | €7,393 | -€829 | -10.1% |
| Current assets | 29/58 | €61,297 | €158,016 | +€96,718 | +157.8% |
| Amounts receivable within one year | 40/41 | €61,297 | €155,169 | +€93,871 | +153.1% |
| Trade receivables | 40 | - | €3,420 | +€3,420 | |
| Other amounts receivable | 41 | €61,297 | €151,749 | +€90,451 | +147.6% |
| Cash at bank and in hand | 54/58 | - | €2,847 | +€2,847 | |
| Total equity and liabilities | 10/49 | €69,520 | €165,409 | +€95,889 | +137.9% |
| Equity | 10/15 | -€966 | -€5,732 | -€4,766 | -493.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,166 | -€11,932 | -€4,766 | -66.5% |
| Amounts payable | 17/49 | €70,486 | €171,141 | +€100,655 | +142.8% |
| Amounts payable within one year | 42/48 | €32,650 | €21,838 | -€10,812 | -33.1% |
| Trade debts | 44 | €32,013 | €21,742 | -€10,271 | -32.1% |
| Suppliers | 440/4 | €32,013 | €21,742 | -€10,271 | -32.1% |
| Taxes, remuneration and social security | 45 | €637 | €96 | -€541 | -84.9% |
| Taxes | 450/3 | €637 | €96 | -€541 | -84.9% |
| Accrued charges and deferred income | 492/3 | €37,836 | €149,303 | +€111,467 | +294.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €698 | €829 | +€131 | +18.8% |
| Other operating charges | 640/8 | €5,631 | €1,338 | -€4,292 | -76.2% |
| Gross operating margin | 9900 | €9,505 | -€1,409 | -€10,915 | |
| Operating profit (loss) | 9901 | €3,177 | -€3,577 | -€6,754 | |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €201 | €1,213 | +€1,013 | +505.1% |
| Recurring financial charges | 65 | €201 | €1,213 | +€1,013 | +505.1% |
| Profit (loss) for the period before taxes | 9903 | €2,976 | -€4,766 | -€7,742 | |
| Profit (loss) for the period | 9904 | €2,976 | -€4,766 | -€7,742 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,976 | -€4,766 | -€7,742 |
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 2 October 2026 via checked.be.