PERCOM: 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.
PERCOM
Largest movements
- Receivables within one year +€11,304
up €11,304 (+18.1%), from €62,547 to €73,851
of which Trade receivables: +€11,419
- Cash -€1,629
down €1,629 (-91.5%), from €1,780 to €151
mainly Advances received (-€16,209) and Trade debts (-€12,438)
- Tax, wage and social debts +€30,410
up €30,410 (+99.2%), from €30,666 to €61,075
of which Taxes: +€28,899
- Advances received -€16,209
no longer reported in 2025 (was €16,209)
- Trade debts -€12,438
down €12,438 (-24.8%), from €50,076 to €37,638
- Profit (loss) carried forward +€4,402
up €4,402 (+12.8%), from -€34,346 to -€29,944
- Other debts +€3,067
up €3,067 (+177.7%), from €1,726 to €4,793
- Gross operating margin +€92,038
up €92,038 (+35.1%), from €261,946 to €353,984
- Staff costs +€51,211
up €51,211 (+17.3%), from €295,698 to €346,909
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 | €69,555 | €78,563 | +€9,008 | +13.0% |
| Fixed assets | 21/28 | €1,883 | €1,217 | -€667 | -35.4% |
| Tangible fixed assets | 22/27 | €1,883 | €1,217 | -€667 | -35.4% |
| Plant, machinery and equipment | 23 | €1,883 | €1,217 | -€667 | -35.4% |
| Current assets | 29/58 | €67,671 | €77,346 | +€9,675 | +14.3% |
| Amounts receivable within one year | 40/41 | €62,547 | €73,851 | +€11,304 | +18.1% |
| Trade receivables | 40 | €61,421 | €72,839 | +€11,419 | +18.6% |
| Other amounts receivable | 41 | €1,126 | €1,012 | -€115 | -10.2% |
| Cash at bank and in hand | 54/58 | €1,780 | €151 | -€1,629 | -91.5% |
| Deferred charges and accrued income | 490/1 | €3,344 | €3,344 | = | 0.0% |
| Total equity and liabilities | 10/49 | €69,555 | €78,563 | +€9,008 | +13.0% |
| Equity | 10/15 | -€29,346 | -€24,944 | +€4,402 | +15.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,346 | -€29,944 | +€4,402 | +12.8% |
| Amounts payable | 17/49 | €98,900 | €103,506 | +€4,606 | +4.7% |
| Amounts payable within one year | 42/48 | €98,677 | €103,506 | +€4,830 | +4.9% |
| Trade debts | 44 | €50,076 | €37,638 | -€12,438 | -24.8% |
| Suppliers | 440/4 | €50,076 | €37,638 | -€12,438 | -24.8% |
| Advances received on contracts in progress | 46 | €16,209 | - | -€16,209 | |
| Taxes, remuneration and social security | 45 | €30,666 | €61,075 | +€30,410 | +99.2% |
| Taxes | 450/3 | €3,714 | €32,613 | +€28,899 | +778.1% |
| Remuneration and social security | 454/9 | €26,952 | €28,462 | +€1,511 | +5.6% |
| Other amounts payable | 47/48 | €1,726 | €4,793 | +€3,067 | +177.7% |
| Accrued charges and deferred income | 492/3 | €224 | - | -€224 | |
| Remuneration, social security and pensions | 62 | €295,698 | €346,909 | +€51,211 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117 | €667 | +€550 | +471.9% |
| Other operating charges | 640/8 | €387 | €462 | +€74 | +19.2% |
| Gross operating margin | 9900 | €261,946 | €353,984 | +€92,038 | +35.1% |
| Operating profit (loss) | 9901 | -€34,256 | €5,947 | +€40,203 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €90 | €1,544 | +€1,454 | +1617.3% |
| Recurring financial charges | 65 | €90 | €1,544 | +€1,454 | +1617.3% |
| Profit (loss) for the period before taxes | 9903 | -€34,346 | €4,402 | +€38,748 | |
| Profit (loss) for the period | 9904 | -€34,346 | €4,402 | +€38,748 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,346 | €4,402 | +€38,748 |
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.