Perceval Kevin: 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.
Perceval Kevin
Largest movements
- Tangible fixed assets -€8,843
down €8,843 (-38.5%), from €22,998 to €14,155
of which Furniture and vehicles: -€4,463
- Cash +€5,653
up €5,653 (+4,067%), from €139 to €5,792
mainly Net result for the year (+€10,036) and Depreciation (+€8,843)
- Receivables within one year -€1,224
down €1,224 (-4.6%), from €26,730 to €25,506
of which Trade receivables: -€3,698
- Profit (loss) carried forward +€10,036
up €10,036 (+75.1%), from -€13,362 to -€3,325
- Debts after one year -€9,034
down €9,034 (-34.7%), from €26,018 to €16,984
- Current portion of long-term debt -€2,890
down €2,890 (-24.3%), from €11,914 to €9,024
- Tax, wage and social debts -€1,856
down €1,856 (-54.8%), from €3,386 to €1,530
of which Taxes: -€1,404
- Gross operating margin +€10,405
up €10,405 (+82.8%), from €12,561 to €22,966
- Taxes +€2,770
up €2,770 (+2,164%), from €128 to €2,898
- Depreciation +€1,040
up €1,040 (+13.3%), from €7,803 to €8,843
- Other operating charges -€359
down €359 (-21.6%), from €1,664 to €1,305
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 | €50,586 | €46,394 | -€4,192 | -8.3% |
| Fixed assets | 21/28 | €22,998 | €14,155 | -€8,843 | -38.5% |
| Tangible fixed assets | 22/27 | €22,998 | €14,155 | -€8,843 | -38.5% |
| Land and buildings | 22 | €7,226 | €2,847 | -€4,380 | -60.6% |
| Furniture and vehicles | 24 | €15,772 | €11,308 | -€4,463 | -28.3% |
| Current assets | 29/58 | €27,587 | €32,239 | +€4,651 | +16.9% |
| Amounts receivable within one year | 40/41 | €26,730 | €25,506 | -€1,224 | -4.6% |
| Trade receivables | 40 | €5,953 | €2,255 | -€3,698 | -62.1% |
| Other amounts receivable | 41 | €20,777 | €23,251 | +€2,474 | +11.9% |
| Cash at bank and in hand | 54/58 | €139 | €5,792 | +€5,653 | +4,067% |
| Deferred charges and accrued income | 490/1 | €719 | €941 | +€222 | +30.9% |
| Total equity and liabilities | 10/49 | €50,586 | €46,394 | -€4,192 | -8.3% |
| Equity | 10/15 | €8,820 | €18,856 | +€10,036 | +114% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €17,181 | €17,181 | = | 0.0% |
| Distributable reserves | 133 | €17,181 | €17,181 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,362 | -€3,325 | +€10,036 | +75.1% |
| Amounts payable | 17/49 | €41,766 | €27,538 | -€14,228 | -34.1% |
| Amounts payable after more than one year | 17 | €26,018 | €16,984 | -€9,034 | -34.7% |
| Financial debts | 170/4 | €26,018 | €16,984 | -€9,034 | -34.7% |
| Amounts payable within one year | 42/48 | €15,628 | €10,554 | -€5,074 | -32.5% |
| Current portion of amounts payable after more than one year | 42 | €11,914 | €9,024 | -€2,890 | -24.3% |
| Trade debts | 44 | €328 | - | -€328 | |
| Suppliers | 440/4 | €328 | - | -€328 | |
| Taxes, remuneration and social security | 45 | €3,386 | €1,530 | -€1,856 | -54.8% |
| Taxes | 450/3 | €1,634 | €231 | -€1,404 | -85.9% |
| Remuneration and social security | 454/9 | €1,752 | €1,300 | -€452 | -25.8% |
| Accrued charges and deferred income | 492/3 | €120 | - | -€120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,803 | €8,843 | +€1,040 | +13.3% |
| Other operating charges | 640/8 | €1,664 | €1,305 | -€359 | -21.6% |
| Gross operating margin | 9900 | €12,561 | €22,966 | +€10,405 | +82.8% |
| Operating profit (loss) | 9901 | €3,093 | €12,817 | +€9,724 | +314% |
| Financial income | 75/76B | €1,233 | €1,091 | -€141 | -11.5% |
| Recurring financial income | 75 | €1,233 | €1,091 | -€141 | -11.5% |
| Financial charges | 65/66B | €1,104 | €974 | -€130 | -11.8% |
| Recurring financial charges | 65 | €1,104 | €974 | -€130 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €3,222 | €12,934 | +€9,713 | +301% |
| Income taxes | 67/77 | €128 | €2,898 | +€2,770 | +2,164% |
| Profit (loss) for the period | 9904 | €3,094 | €10,036 | +€6,943 | +224% |
| Profit (loss) for the period to be appropriated | 9905 | €3,094 | €10,036 | +€6,943 | +224% |
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 29 October 2026 via checked.be.