PERCIL SOLUTIONS: 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.
PERCIL SOLUTIONS
Largest movements
- Receivables within one year +€10,053
up €10,053 (+20.2%), from €49,835 to €59,888
of which Other amounts receivable: +€13,702
- Tangible fixed assets +€3,554
up €3,554 (+4.5%), from €78,996 to €82,550
of which Other tangible fixed assets: +€11,741
- Profit (loss) carried forward +€23,266
up €23,266 (+9.0%), from €258,790 to €282,055
- Tax, wage and social debts -€8,893
down €8,893 (-30.4%), from €29,303 to €20,409
of which Taxes: -€5,893
- Trade debts +€3,545
up €3,545 (+543%), from €653 to €4,198
- Gross operating margin +€20,104
up €20,104 (+110%), from €18,254 to €38,358
- Taxes +€4,101
up €4,101 (+159%), from €2,577 to €6,678
- Depreciation +€2,902
up €2,902 (+35.0%), from €8,283 to €11,185
- Other operating charges -€2,153
down €2,153 (-84.3%), from €2,552 to €400
- Financial charges +€1,028
up €1,028 (+2,044%), from €50 to €1,079
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 | €290,945 | €308,862 | +€17,917 | +6.2% |
| Fixed assets | 21/28 | €78,996 | €82,550 | +€3,554 | +4.5% |
| Tangible fixed assets | 22/27 | €78,996 | €82,550 | +€3,554 | +4.5% |
| Land and buildings | 22 | €58,011 | €56,036 | -€1,975 | -3.4% |
| Plant, machinery and equipment | 23 | €4,947 | €2,776 | -€2,171 | -43.9% |
| Furniture and vehicles | 24 | €16,038 | €11,997 | -€4,041 | -25.2% |
| Other tangible fixed assets | 26 | - | €11,741 | +€11,741 | |
| Current assets | 29/58 | €211,949 | €226,312 | +€14,363 | +6.8% |
| Amounts receivable after more than one year | 29 | €141,000 | €141,000 | = | 0.0% |
| Other amounts receivable | 291 | €141,000 | €141,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €49,835 | €59,888 | +€10,053 | +20.2% |
| Trade receivables | 40 | €28,157 | €24,508 | -€3,649 | -13.0% |
| Other amounts receivable | 41 | €21,678 | €35,381 | +€13,702 | +63.2% |
| Cash at bank and in hand | 54/58 | €1,299 | €4,167 | +€2,868 | +221% |
| Deferred charges and accrued income | 490/1 | €19,815 | €21,256 | +€1,441 | +7.3% |
| Total equity and liabilities | 10/49 | €290,945 | €308,862 | +€17,917 | +6.2% |
| Equity | 10/15 | €260,990 | €284,255 | +€23,266 | +8.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €258,790 | €282,055 | +€23,266 | +9.0% |
| Amounts payable | 17/49 | €29,956 | €24,607 | -€5,349 | -17.9% |
| Amounts payable within one year | 42/48 | €29,956 | €24,607 | -€5,349 | -17.9% |
| Trade debts | 44 | €653 | €4,198 | +€3,545 | +543% |
| Suppliers | 440/4 | €653 | €4,198 | +€3,545 | +543% |
| Taxes, remuneration and social security | 45 | €29,303 | €20,409 | -€8,893 | -30.4% |
| Taxes | 450/3 | €26,303 | €20,409 | -€5,893 | -22.4% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,283 | €11,185 | +€2,902 | +35.0% |
| Other operating charges | 640/8 | €2,552 | €400 | -€2,153 | -84.3% |
| Gross operating margin | 9900 | €18,254 | €38,358 | +€20,104 | +110% |
| Operating profit (loss) | 9901 | €7,418 | €26,773 | +€19,355 | +261% |
| Financial income | 75/76B | €3,479 | €4,250 | +€771 | +22.2% |
| Recurring financial income | 75 | €3,479 | €4,250 | +€771 | +22.2% |
| Financial charges | 65/66B | €50 | €1,079 | +€1,028 | +2,044% |
| Recurring financial charges | 65 | €50 | €1,079 | +€1,028 | +2,044% |
| Profit (loss) for the period before taxes | 9903 | €10,847 | €29,944 | +€19,097 | +176% |
| Income taxes | 67/77 | €2,577 | €6,678 | +€4,101 | +159% |
| Profit (loss) for the period | 9904 | €8,270 | €23,266 | +€14,996 | +181% |
| Profit (loss) for the period to be appropriated | 9905 | €8,270 | €23,266 | +€14,996 | +181% |
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 14 October 2026 via checked.be.