PERCEVAL TECHNOLOGIES: 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 TECHNOLOGIES
Largest movements
- Financial fixed assets -€2.0m
down €2.0m (-98.4%), from €2.0m to €31,744
- Receivables within one year +€75,644
up €75,644 (+15.5%), from €487,980 to €563,624
of which Other amounts receivable: +€57,007
- Tangible fixed assets -€49,591
down €49,591 (-58.5%), from €84,749 to €35,158
of which Plant, machinery and equipment: -€48,503
- Reserves -€1.9m
down €1.9m (-99.7%), from €1.9m to €6,197
of which Tax-exempt reserves: -€1.9m
- Profit (loss) carried forward -€1.1m
down €1.1m (-11.9%), from -€9.4m to -€10.5m
- Debts after one year +€929,650
up €929,650 (+10.7%), from €8.7m to €9.6m
of which Financial debts: +€929,650
- Accrued charges and deferred income +€145,907
up €145,907 (+23.6%), from €618,543 to €764,450
- Trade debts -€37,918
down €37,918 (-4.9%), from €768,718 to €730,800
- Gross operating margin +€95,475
up €95,475 (+21.6%), from -€441,090 to -€345,616
- Depreciation -€74,255
down €74,255 (-21.5%), from €345,857 to €271,602
- Financial charges +€24,142
up €24,142 (+19.3%), from €124,767 to €148,909
- Staff costs +€11,583
up €11,583 (+4.5%), from €256,450 to €268,034
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 | €3,610,191 | €1,631,446 | -€2.0m | -54.8% |
| Fixed assets | 21/28 | €2,716,430 | €675,051 | -€2.0m | -75.1% |
| Intangible fixed assets | 21 | €599,489 | €608,149 | +€8,661 | +1.4% |
| Tangible fixed assets | 22/27 | €84,749 | €35,158 | -€49,591 | -58.5% |
| Plant, machinery and equipment | 23 | €80,142 | €31,639 | -€48,503 | -60.5% |
| Furniture and vehicles | 24 | €4,607 | €3,519 | -€1,088 | -23.6% |
| Financial fixed assets | 28 | €2,032,192 | €31,744 | -€2.0m | -98.4% |
| Current assets | 29/58 | €893,761 | €956,394 | +€62,633 | +7.0% |
| Stocks and contracts in progress | 3 | €375,533 | €377,196 | +€1,663 | +0.4% |
| Stocks | 30/36 | €375,533 | €377,196 | +€1,663 | +0.4% |
| Amounts receivable within one year | 40/41 | €487,980 | €563,624 | +€75,644 | +15.5% |
| Trade receivables | 40 | €131,206 | €149,843 | +€18,637 | +14.2% |
| Other amounts receivable | 41 | €356,774 | €413,781 | +€57,007 | +16.0% |
| Cash at bank and in hand | 54/58 | €22,311 | €11,323 | -€10,988 | -49.2% |
| Deferred charges and accrued income | 490/1 | €7,937 | €4,251 | -€3,686 | -46.4% |
| Total equity and liabilities | 10/49 | €3,610,191 | €1,631,446 | -€2.0m | -54.8% |
| Equity | 10/15 | -€6,838,303 | -€9,873,987 | -€3.0m | -44.4% |
| Contributions | 10/11 | €652,000 | €652,000 | = | 0.0% |
| Capital | 10 | €652,000 | €652,000 | = | 0.0% |
| Issued capital | 100 | €652,000 | €652,000 | = | 0.0% |
| Reserves | 13 | €1,923,670 | €6,197 | -€1.9m | -99.7% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,917,473 | - | -€1.9m | |
| Profit (loss) carried forward | 14 | -€9,413,973 | -€10,532,185 | -€1.1m | -11.9% |
| Amounts payable | 17/49 | €10,448,494 | €11,505,433 | +€1.1m | +10.1% |
| Amounts payable after more than one year | 17 | €8,662,776 | €9,592,426 | +€929,650 | +10.7% |
| Financial debts | 170/4 | €8,512,776 | €9,442,426 | +€929,650 | +10.9% |
| Other amounts payable | 178/9 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,167,175 | €1,148,557 | -€18,618 | -1.6% |
| Financial debts | 43 | €63,279 | €63,279 | = | 0.0% |
| Credit institutions | 430/8 | €63,279 | €63,279 | = | 0.0% |
| Trade debts | 44 | €768,718 | €730,800 | -€37,918 | -4.9% |
| Suppliers | 440/4 | €768,718 | €730,800 | -€37,918 | -4.9% |
| Taxes, remuneration and social security | 45 | €295,038 | €314,368 | +€19,330 | +6.6% |
| Remuneration and social security | 454/9 | €295,038 | €314,368 | +€19,330 | +6.6% |
| Other amounts payable | 47/48 | €40,140 | €40,111 | -€29 | -0.1% |
| Accrued charges and deferred income | 492/3 | €618,543 | €764,450 | +€145,907 | +23.6% |
| Remuneration, social security and pensions | 62 | €256,450 | €268,034 | +€11,583 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €345,857 | €271,602 | -€74,255 | -21.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €700 | €301 | -€398 | -57.0% |
| Other operating charges | 640/8 | €2,287 | €2,577 | +€290 | +12.7% |
| Non-recurring operating charges | 66A | - | €2,000,505 | +€2.0m | |
| Gross operating margin | 9900 | -€441,090 | -€345,616 | +€95,475 | +21.6% |
| Operating profit (loss) | 9901 | -€1,046,384 | -€2,888,635 | -€1.8m | -176.1% |
| Financial income | 75/76B | €257 | €1,859 | +€1,602 | +624.7% |
| Recurring financial income | 75 | €257 | €1,858 | +€1,601 | +624.3% |
| Non-recurring financial income | 76B | - | €1 | +€1 | |
| Financial charges | 65/66B | €124,767 | €148,909 | +€24,142 | +19.3% |
| Recurring financial charges | 65 | €124,767 | €148,909 | +€24,142 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,170,895 | -€3,035,685 | -€1.9m | -159.3% |
| Profit (loss) for the period | 9904 | -€1,170,895 | -€3,035,685 | -€1.9m | -159.3% |
| Transfer from tax-exempt reserves | 789 | - | €1,917,473 | +€1.9m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,170,895 | -€1,118,212 | +€52,683 | +4.5% |
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 11 October 2026 via checked.be.