PERACTIO: 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.
PERACTIO
Largest movements
- Cash +€15,025
up €15,025 (+160%), from €9,375 to €24,400
mainly Net result for the year (+€14,075) and Tax, wage and social debts (+€1,260)
- Receivables within one year +€546
up €546 (+1,464%), from €37 to €584
- Reserves +€11,683
new in 2026: €11,683
- Profit (loss) carried forward +€2,392
up €2,392, from -€2,392 to €0
- Tax, wage and social debts +€1,260
new in 2026: €1,260
- Gross operating margin +€20,042
up €20,042, from -€325 to €19,717
- Taxes +€5,416
new in 2026: €5,416
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,608 | €24,984 | +€15,376 | +160% |
| Fixed assets | 21/28 | €195 | €0 | -€195 | -100% |
| Tangible fixed assets | 22/27 | €195 | €0 | -€195 | -100% |
| Plant, machinery and equipment | 23 | €195 | €0 | -€195 | -100% |
| Current assets | 29/58 | €9,413 | €24,984 | +€15,571 | +165% |
| Amounts receivable within one year | 40/41 | €37 | €584 | +€546 | +1,464% |
| Other amounts receivable | 41 | €37 | €584 | +€546 | +1,464% |
| Cash at bank and in hand | 54/58 | €9,375 | €24,400 | +€15,025 | +160% |
| Total equity and liabilities | 10/49 | €9,608 | €24,984 | +€15,376 | +160% |
| Equity | 10/15 | €9,608 | €23,683 | +€14,075 | +146% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | - | €11,683 | +€11,683 | |
| Distributable reserves | 133 | - | €11,683 | +€11,683 | |
| Profit (loss) carried forward | 14 | -€2,392 | €0 | +€2,392 | |
| Amounts payable | 17/49 | €0 | €1,301 | +€1,301 | |
| Amounts payable within one year | 42/48 | €0 | €1,301 | +€1,301 | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | - | €1,260 | +€1,260 | |
| Taxes | 450/3 | - | €1,260 | +€1,260 | |
| Other amounts payable | 47/48 | - | €41 | +€41 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €295 | €195 | -€99 | -33.7% |
| Gross operating margin | 9900 | -€325 | €19,717 | +€20,042 | |
| Operating profit (loss) | 9901 | -€620 | €19,522 | +€20,141 | |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€650 | €19,492 | +€20,141 | |
| Income taxes | 67/77 | - | €5,416 | +€5,416 | |
| Profit (loss) for the period | 9904 | -€650 | €14,075 | +€14,725 | |
| Profit (loss) for the period to be appropriated | 9905 | -€650 | €14,075 | +€14,725 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.