PERCKE 106: 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.
PERCKE 106
Largest movements
- Tangible fixed assets -€25,630
down €25,630 (-8.1%), from €316,397 to €290,767
- Debts after one year -€24,637
down €24,637 (-19.3%), from €127,759 to €103,122
- Profit (loss) carried forward -€13,137
down €13,137 (-66.7%), from €19,710 to €6,573
- Accrued charges and deferred income +€4,862
up €4,862 (+103.2%), from €4,712 to €9,574
- Trade debts +€4,530
up €4,530 (+584.5%), from €775 to €5,305
- Gross operating margin -€5,139
down €5,139 (-22.2%), from €23,198 to €18,059
- Depreciation -€1,524
down €1,524 (-5.6%), from €27,154 to €25,630
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 | €318,096 | €291,013 | -€27,083 | -8.5% |
| Fixed assets | 21/28 | €316,608 | €290,978 | -€25,630 | -8.1% |
| Tangible fixed assets | 22/27 | €316,397 | €290,767 | -€25,630 | -8.1% |
| Land and buildings | 22 | €316,397 | €290,767 | -€25,630 | -8.1% |
| Financial fixed assets | 28 | €211 | €211 | = | 0.0% |
| Current assets | 29/58 | €1,488 | €35 | -€1,453 | -97.6% |
| Amounts receivable within one year | 40/41 | €617 | - | -€617 | |
| Trade receivables | 40 | €617 | - | -€617 | |
| Cash at bank and in hand | 54/58 | €870 | €35 | -€835 | -96.0% |
| Total equity and liabilities | 10/49 | €318,096 | €291,013 | -€27,083 | -8.5% |
| Equity | 10/15 | €160,567 | €147,429 | -€13,137 | -8.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €122,264 | €122,264 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €205 | €205 | = | 0.0% |
| Distributable reserves | 133 | €120,200 | €120,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,710 | €6,573 | -€13,137 | -66.7% |
| Amounts payable | 17/49 | €157,529 | €143,584 | -€13,946 | -8.9% |
| Amounts payable after more than one year | 17 | €127,759 | €103,122 | -€24,637 | -19.3% |
| Other amounts payable | 178/9 | €127,759 | €103,122 | -€24,637 | -19.3% |
| Amounts payable within one year | 42/48 | €25,058 | €30,888 | +€5,830 | +23.3% |
| Trade debts | 44 | €775 | €5,305 | +€4,530 | +584.5% |
| Suppliers | 440/4 | €775 | €5,305 | +€4,530 | +584.5% |
| Taxes, remuneration and social security | 45 | €4,090 | €4,090 | = | 0.0% |
| Taxes | 450/3 | €4,090 | €4,090 | = | 0.0% |
| Other amounts payable | 47/48 | €20,193 | €21,493 | +€1,300 | +6.4% |
| Accrued charges and deferred income | 492/3 | €4,712 | €9,574 | +€4,862 | +103.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,154 | €25,630 | -€1,524 | -5.6% |
| Other operating charges | 640/8 | €5,149 | €5,262 | +€113 | +2.2% |
| Gross operating margin | 9900 | €23,198 | €18,059 | -€5,139 | -22.2% |
| Operating profit (loss) | 9901 | -€9,105 | -€12,833 | -€3,728 | -40.9% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €94 | €315 | +€221 | +236.4% |
| Recurring financial charges | 65 | €94 | €315 | +€221 | +236.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,198 | -€13,137 | -€3,939 | -42.8% |
| Profit (loss) for the period | 9904 | -€9,198 | -€13,137 | -€3,939 | -42.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,198 | -€13,137 | -€3,939 | -42.8% |
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 12 October 2026 via checked.be.