PERCHOIR: 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.
PERCHOIR
Largest movements
- Tangible fixed assets -€16,790
down €16,790 (-5.1%), from €332,171 to €315,381
of which Land and buildings: -€9,079
- Debts after one year -€19,164
down €19,164 (-9.9%), from €193,620 to €174,456
- Financial charges +€1,265
up €1,265 (+33.3%), from €3,796 to €5,061
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 | €346,893 | €330,756 | -€16,136 | -4.7% |
| Fixed assets | 21/28 | €332,171 | €315,381 | -€16,790 | -5.1% |
| Tangible fixed assets | 22/27 | €332,171 | €315,381 | -€16,790 | -5.1% |
| Land and buildings | 22 | €287,911 | €278,832 | -€9,079 | -3.2% |
| Other tangible fixed assets | 26 | €44,260 | €36,549 | -€7,710 | -17.4% |
| Current assets | 29/58 | €14,722 | €15,375 | +€653 | +4.4% |
| Amounts receivable within one year | 40/41 | €3,303 | €5,006 | +€1,703 | +51.6% |
| Trade receivables | 40 | €3,303 | €5,006 | +€1,703 | +51.6% |
| Cash at bank and in hand | 54/58 | €11,419 | €10,369 | -€1,050 | -9.2% |
| Total equity and liabilities | 10/49 | €346,893 | €330,756 | -€16,136 | -4.7% |
| Equity | 10/15 | -€1,332 | -€2,147 | -€815 | -61.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,832 | -€3,647 | -€815 | -28.8% |
| Amounts payable | 17/49 | €348,224 | €332,903 | -€15,321 | -4.4% |
| Amounts payable after more than one year | 17 | €193,620 | €174,456 | -€19,164 | -9.9% |
| Financial debts | 170/4 | €193,620 | €174,456 | -€19,164 | -9.9% |
| Amounts payable within one year | 42/48 | €154,300 | €158,170 | +€3,869 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €18,850 | €20,747 | +€1,896 | +10.1% |
| Trade debts | 44 | - | €1,973 | +€1,973 | |
| Suppliers | 440/4 | - | €1,973 | +€1,973 | |
| Other amounts payable | 47/48 | €135,450 | €135,450 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €304 | €277 | -€27 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,790 | €16,790 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,012 | €2,012 | -€0 | 0.0% |
| Gross operating margin | 9900 | €23,251 | €23,047 | -€204 | -0.9% |
| Operating profit (loss) | 9901 | €4,449 | €4,246 | -€203 | -4.6% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €3,796 | €5,061 | +€1,265 | +33.3% |
| Recurring financial charges | 65 | €3,796 | €5,061 | +€1,265 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | €663 | -€815 | -€1,478 | |
| Profit (loss) for the period | 9904 | €663 | -€815 | -€1,478 | |
| Profit (loss) for the period to be appropriated | 9905 | €663 | -€815 | -€1,478 |
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 9 October 2026 via checked.be.