PERA PR AND COMMUNICATION: 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.
PERA PR AND COMMUNICATION
Largest movements
- Receivables within one year +€5,846
up €5,846 (+32.0%), from €18,269 to €24,114
of which Other amounts receivable: +€6,174
- Tangible fixed assets +€4,221
up €4,221 (+169%), from €2,499 to €6,720
of which Furniture and vehicles: +€4,592
- Deferred charges and accrued income +€1,782
new in 2025: €1,782
- Profit (loss) carried forward +€29,017
up €29,017, from -€23,166 to €5,850
- Trade debts -€15,502
down €15,502 (-98.9%), from €15,681 to €179
- Reserves -€4,235
down €4,235 (-28.2%), from €15,000 to €10,765
- Tax, wage and social debts +€2,175
up €2,175 (+61.4%), from €3,544 to €5,720
- Accrued charges and deferred income +€401
new in 2025: €401
- Gross operating margin +€53,583
up €53,583, from -€18,556 to €35,027
- Staff costs -€4,093
no longer reported in 2025 (was €4,093)
- Taxes +€3,179
new in 2025: €3,179
- Financial charges +€834
up €834 (+285%), from €292 to €1,126
- Financial income -€467
down €467 (-99.2%), from €471 to €4
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 | €26,059 | €37,914 | +€11,855 | +45.5% |
| Fixed assets | 21/28 | €2,499 | €6,720 | +€4,221 | +169% |
| Tangible fixed assets | 22/27 | €2,499 | €6,720 | +€4,221 | +169% |
| Furniture and vehicles | 24 | €2,128 | €6,720 | +€4,592 | +216% |
| Other tangible fixed assets | 26 | €371 | - | -€371 | |
| Current assets | 29/58 | €23,560 | €31,195 | +€7,635 | +32.4% |
| Amounts receivable within one year | 40/41 | €18,269 | €24,114 | +€5,846 | +32.0% |
| Trade receivables | 40 | €8,105 | €7,777 | -€328 | -4.1% |
| Other amounts receivable | 41 | €10,164 | €16,338 | +€6,174 | +60.7% |
| Cash at bank and in hand | 54/58 | €5,291 | €5,298 | +€7 | +0.1% |
| Deferred charges and accrued income | 490/1 | - | €1,782 | +€1,782 | |
| Total equity and liabilities | 10/49 | €26,059 | €37,914 | +€11,855 | +45.5% |
| Equity | 10/15 | €6,834 | €31,615 | +€24,781 | +363% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €10,765 | -€4,235 | -28.2% |
| Distributable reserves | 133 | €15,000 | €10,765 | -€4,235 | -28.2% |
| Profit (loss) carried forward | 14 | -€23,166 | €5,850 | +€29,017 | |
| Amounts payable | 17/49 | €19,225 | €6,299 | -€12,926 | -67.2% |
| Amounts payable within one year | 42/48 | €19,225 | €5,898 | -€13,327 | -69.3% |
| Trade debts | 44 | €15,681 | €179 | -€15,502 | -98.9% |
| Suppliers | 440/4 | €15,681 | €179 | -€15,502 | -98.9% |
| Taxes, remuneration and social security | 45 | €3,544 | €5,720 | +€2,175 | +61.4% |
| Taxes | 450/3 | €3,544 | €5,720 | +€2,175 | +61.4% |
| Accrued charges and deferred income | 492/3 | - | €401 | +€401 | |
| Non-recurring operating income | 76A | - | €14,838 | +€14,838 | |
| Remuneration, social security and pensions | 62 | €4,093 | - | -€4,093 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,202 | €1,327 | +€126 | +10.5% |
| Other operating charges | 640/8 | - | €382 | +€382 | |
| Gross operating margin | 9900 | -€18,556 | €35,027 | +€53,583 | |
| Operating profit (loss) | 9901 | -€23,850 | €33,318 | +€57,169 | |
| Financial income | 75/76B | €471 | €4 | -€467 | -99.2% |
| Recurring financial income | 75 | €471 | €4 | -€467 | -99.2% |
| Financial charges | 65/66B | €292 | €1,126 | +€834 | +285% |
| Recurring financial charges | 65 | €292 | €1,126 | +€834 | +285% |
| Profit (loss) for the period before taxes | 9903 | -€23,672 | €32,196 | +€55,868 | |
| Income taxes | 67/77 | - | €3,179 | +€3,179 | |
| Profit (loss) for the period | 9904 | -€23,672 | €29,017 | +€52,689 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,672 | €29,017 | +€52,689 |
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 31 October 2026 via checked.be.