Percept: 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.
Percept
Largest movements
- Cash -€23,555
down €23,555 (-85.6%), from €27,522 to €3,967
mainly Net result for the year (-€25,221) and Receivables within one year (-€3,658)
- Tangible fixed assets -€6,796
down €6,796 (-34.5%), from €19,694 to €12,898
of which Furniture and vehicles: -€5,180
- Receivables within one year +€3,658
up €3,658 (+106.5%), from €3,436 to €7,094
- Profit (loss) carried forward -€25,221
down €25,221, from €8,505 to -€16,716
- Trade debts -€2,863
down €2,863 (-19.7%), from €14,555 to €11,692
- Tax, wage and social debts +€1,391
up €1,391 (+10.5%), from €13,232 to €14,623
of which Remuneration and social security: +€14,623
- Gross operating margin +€11,540
up €11,540 (+39.3%), from -€29,338 to -€17,798
- Taxes -€5,034
down €5,034 (-91.7%), from €5,489 to €455
- Depreciation +€1,731
up €1,731 (+34.2%), from €5,064 to €6,795
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 | €50,652 | €23,959 | -€26,693 | -52.7% |
| Fixed assets | 21/28 | €19,694 | €12,898 | -€6,796 | -34.5% |
| Tangible fixed assets | 22/27 | €19,694 | €12,898 | -€6,796 | -34.5% |
| Plant, machinery and equipment | 23 | €2,266 | €650 | -€1,616 | -71.3% |
| Furniture and vehicles | 24 | €17,428 | €12,248 | -€5,180 | -29.7% |
| Current assets | 29/58 | €30,958 | €11,061 | -€19,897 | -64.3% |
| Amounts receivable within one year | 40/41 | €3,436 | €7,094 | +€3,658 | +106.5% |
| Other amounts receivable | 41 | €3,436 | €7,094 | +€3,658 | +106.5% |
| Cash at bank and in hand | 54/58 | €27,522 | €3,967 | -€23,555 | -85.6% |
| Total equity and liabilities | 10/49 | €50,652 | €23,959 | -€26,693 | -52.7% |
| Equity | 10/15 | €22,865 | -€2,356 | -€25,221 | |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,505 | -€16,716 | -€25,221 | |
| Amounts payable | 17/49 | €27,787 | €26,315 | -€1,472 | -5.3% |
| Amounts payable within one year | 42/48 | €27,787 | €26,315 | -€1,472 | -5.3% |
| Trade debts | 44 | €14,555 | €11,692 | -€2,863 | -19.7% |
| Suppliers | 440/4 | €14,555 | €11,692 | -€2,863 | -19.7% |
| Taxes, remuneration and social security | 45 | €13,232 | €14,623 | +€1,391 | +10.5% |
| Taxes | 450/3 | €13,232 | - | -€13,232 | |
| Remuneration and social security | 454/9 | - | €14,623 | +€14,623 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,064 | €6,795 | +€1,731 | +34.2% |
| Other operating charges | 640/8 | €141 | €144 | +€3 | +2.1% |
| Non-recurring operating charges | 66A | €2,472 | - | -€2,472 | |
| Gross operating margin | 9900 | -€29,338 | -€17,798 | +€11,540 | +39.3% |
| Operating profit (loss) | 9901 | -€37,015 | -€24,737 | +€12,278 | +33.2% |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €73 | €29 | -€44 | -60.3% |
| Recurring financial charges | 65 | €73 | €29 | -€44 | -60.3% |
| Profit (loss) for the period before taxes | 9903 | -€37,077 | -€24,766 | +€12,311 | +33.2% |
| Income taxes | 67/77 | €5,489 | €455 | -€5,034 | -91.7% |
| Profit (loss) for the period | 9904 | -€42,566 | -€25,221 | +€17,345 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,566 | -€25,221 | +€17,345 | +40.7% |
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 12 October 2026 via checked.be.