PERCEPTIVE: 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.
PERCEPTIVE
Largest movements
- Cash -€2,518
down €2,518 (-1.9%), from €132,870 to €130,352
mainly Other debts (-€84,723) and Trade debts (-€1,439)
- Other debts -€84,723
down €84,723 (-97.7%), from €86,727 to €2,004
- Reserves +€79,784
up €79,784 (+69.4%), from €115,000 to €194,784
- Tax, wage and social debts +€2,773
up €2,773 (+71.9%), from €3,856 to €6,629
- Financial income -€12,824
down €12,824 (-95.7%), from €13,401 to €577
- Taxes +€2,885
up €2,885 (+10.0%), from €28,886 to €31,771
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 | €209,244 | €205,639 | -€3,605 | -1.7% |
| Fixed assets | 21/28 | €1,957 | €1,273 | -€684 | -35.0% |
| Tangible fixed assets | 22/27 | €1,957 | €1,273 | -€684 | -35.0% |
| Land and buildings | 22 | €750 | €500 | -€250 | -33.3% |
| Plant, machinery and equipment | 23 | €594 | €446 | -€149 | -25.0% |
| Furniture and vehicles | 24 | €613 | €327 | -€286 | -46.6% |
| Current assets | 29/58 | €207,287 | €204,366 | -€2,921 | -1.4% |
| Amounts receivable within one year | 40/41 | €18,354 | €18,406 | +€52 | +0.3% |
| Trade receivables | 40 | €17,500 | €18,100 | +€600 | +3.4% |
| Other amounts receivable | 41 | €854 | €306 | -€548 | -64.2% |
| Current investments | 50/53 | €55,609 | €55,609 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €132,870 | €130,352 | -€2,518 | -1.9% |
| Deferred charges and accrued income | 490/1 | €455 | €0 | -€455 | -100.0% |
| Total equity and liabilities | 10/49 | €209,244 | €205,639 | -€3,605 | -1.7% |
| Equity | 10/15 | €116,000 | €195,784 | +€79,784 | +68.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €115,000 | €194,784 | +€79,784 | +69.4% |
| Distributable reserves | 133 | €115,000 | €194,784 | +€79,784 | +69.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €93,244 | €9,856 | -€83,389 | -89.4% |
| Amounts payable within one year | 42/48 | €93,244 | €9,856 | -€83,389 | -89.4% |
| Trade debts | 44 | €2,662 | €1,223 | -€1,439 | -54.1% |
| Suppliers | 440/4 | €2,662 | €1,223 | -€1,439 | -54.1% |
| Taxes, remuneration and social security | 45 | €3,856 | €6,629 | +€2,773 | +71.9% |
| Taxes | 450/3 | €3,856 | €6,629 | +€2,773 | +71.9% |
| Other amounts payable | 47/48 | €86,727 | €2,004 | -€84,723 | -97.7% |
| Remuneration, social security and pensions | 62 | €250 | €250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €643 | €684 | +€41 | +6.4% |
| Other operating charges | 640/8 | €870 | €899 | +€28 | +3.2% |
| Gross operating margin | 9900 | €113,301 | €112,919 | -€382 | -0.3% |
| Operating profit (loss) | 9901 | €111,538 | €111,086 | -€451 | -0.4% |
| Financial income | 75/76B | €13,401 | €577 | -€12,824 | -95.7% |
| Recurring financial income | 75 | €13,401 | €577 | -€12,824 | -95.7% |
| Financial charges | 65/66B | €475 | €109 | -€366 | -77.1% |
| Recurring financial charges | 65 | €475 | €109 | -€366 | -77.1% |
| Profit (loss) for the period before taxes | 9903 | €124,463 | €111,554 | -€12,909 | -10.4% |
| Income taxes | 67/77 | €28,886 | €31,771 | +€2,885 | +10.0% |
| Profit (loss) for the period | 9904 | €95,578 | €79,784 | -€15,794 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €95,578 | €79,784 | -€15,794 | -16.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.