PERDICARIS: 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.
PERDICARIS
Largest movements
- Tangible fixed assets +€2,107
new in 2025: €2,107
- Cash +€1,718
up €1,718 (+235%), from €731 to €2,449
mainly Other debts (+€2,450) and Trade debts (+€2,172)
- Formation expenses -€361
down €361 (-33.3%), from €1,083 to €722
- Other debts +€2,450
up €2,450 (+110%), from €2,229 to €4,679
- Trade debts +€2,172
up €2,172 (+373%), from €583 to €2,755
- Profit (loss) carried forward -€1,043
down €1,043 (-8.3%), from -€12,620 to -€13,663
- Tax, wage and social debts -€115
down €115 (-12.1%), from €952 to €837
- Turnover +€1,506
up €1,506 (+6.8%), from €22,226 to €23,732
- Purchases and services +€1,324
up €1,324 (+5.8%), from €22,899 to €24,223
- Other operating charges -€551
no longer reported in 2025 (was €551)
- Depreciation +€361
new in 2025: €361
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 | €3,814 | €7,278 | +€3,464 | +90.8% |
| Formation expenses | 20 | €1,083 | €722 | -€361 | -33.3% |
| Fixed assets | 21/28 | €2,000 | €4,107 | +€2,107 | +105% |
| Tangible fixed assets | 22/27 | - | €2,107 | +€2,107 | |
| Plant, machinery and equipment | 23 | - | €2,107 | +€2,107 | |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €731 | €2,449 | +€1,718 | +235% |
| Cash at bank and in hand | 54/58 | €731 | €2,449 | +€1,718 | +235% |
| Total equity and liabilities | 10/49 | €3,814 | €7,278 | +€3,464 | +90.8% |
| Equity | 10/15 | €50 | -€993 | -€1,043 | |
| Contributions | 10/11 | €12,670 | €12,670 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,620 | -€13,663 | -€1,043 | -8.3% |
| Amounts payable | 17/49 | €3,764 | €8,271 | +€4,507 | +120% |
| Amounts payable within one year | 42/48 | €3,764 | €8,271 | +€4,507 | +120% |
| Trade debts | 44 | €583 | €2,755 | +€2,172 | +373% |
| Suppliers | 440/4 | €583 | €2,755 | +€2,172 | +373% |
| Taxes, remuneration and social security | 45 | €952 | €837 | -€115 | -12.1% |
| Taxes | 450/3 | €952 | €837 | -€115 | -12.1% |
| Other amounts payable | 47/48 | €2,229 | €4,679 | +€2,450 | +110% |
| Turnover | 70 | €22,226 | €23,732 | +€1,506 | +6.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,899 | €24,223 | +€1,324 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €361 | +€361 | |
| Other operating charges | 640/8 | €551 | - | -€551 | |
| Gross operating margin | 9900 | -€673 | -€491 | +€181 | +27.0% |
| Operating profit (loss) | 9901 | -€1,223 | -€852 | +€371 | +30.3% |
| Financial charges | 65/66B | €153 | €191 | +€37 | +24.4% |
| Recurring financial charges | 65 | €153 | €191 | +€37 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,377 | -€1,043 | +€334 | +24.3% |
| Profit (loss) for the period | 9904 | -€1,377 | -€1,043 | +€334 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,377 | -€1,043 | +€334 | +24.3% |
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 17 October 2026 via checked.be.