PERECEPTION: 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.
PERECEPTION
Largest movements
- Tangible fixed assets -€5,960
down €5,960 (-25.4%), from €23,493 to €17,533
- Cash +€5,780
up €5,780 (+22.0%), from €26,285 to €32,065
mainly Net result for the year (+€34,689) and Depreciation (+€7,281)
- Tax, wage and social debts -€4,042
down €4,042 (-69.7%), from €5,800 to €1,757
- Other debts +€3,032
up €3,032 (+21.4%), from €14,148 to €17,180
- Financial income -€112,001
down €112,001 (-77.2%), from €145,001 to €33,000
- Gross operating margin -€5,259
down €5,259 (-34.9%), from €15,086 to €9,826
- Depreciation +€304
up €304 (+4.4%), from €6,977 to €7,281
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 | €243,246 | €243,030 | -€216 | -0.1% |
| Fixed assets | 21/28 | €208,023 | €202,063 | -€5,960 | -2.9% |
| Tangible fixed assets | 22/27 | €23,493 | €17,533 | -€5,960 | -25.4% |
| Furniture and vehicles | 24 | €23,493 | €17,533 | -€5,960 | -25.4% |
| Financial fixed assets | 28 | €184,530 | €184,530 | = | 0.0% |
| Current assets | 29/58 | €35,223 | €40,967 | +€5,744 | +16.3% |
| Amounts receivable within one year | 40/41 | €8,074 | €8,111 | +€37 | +0.5% |
| Trade receivables | 40 | €7,563 | €7,563 | = | 0.0% |
| Other amounts receivable | 41 | €512 | €548 | +€37 | +7.2% |
| Cash at bank and in hand | 54/58 | €26,285 | €32,065 | +€5,780 | +22.0% |
| Deferred charges and accrued income | 490/1 | €864 | €791 | -€73 | -8.4% |
| Total equity and liabilities | 10/49 | €243,246 | €243,030 | -€216 | -0.1% |
| Equity | 10/15 | €222,252 | €223,940 | +€1,689 | +0.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €194,752 | €196,440 | +€1,689 | +0.9% |
| Amounts payable | 17/49 | €20,994 | €19,089 | -€1,905 | -9.1% |
| Amounts payable within one year | 42/48 | €20,994 | €19,089 | -€1,905 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,046 | €152 | -€894 | -85.5% |
| Suppliers | 440/4 | €1,046 | €152 | -€894 | -85.5% |
| Taxes, remuneration and social security | 45 | €5,800 | €1,757 | -€4,042 | -69.7% |
| Taxes | 450/3 | €5,800 | €1,757 | -€4,042 | -69.7% |
| Other amounts payable | 47/48 | €14,148 | €17,180 | +€3,032 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,977 | €7,281 | +€304 | +4.4% |
| Other operating charges | 640/8 | €356 | €293 | -€64 | -17.9% |
| Gross operating margin | 9900 | €15,086 | €9,826 | -€5,259 | -34.9% |
| Operating profit (loss) | 9901 | €7,752 | €2,252 | -€5,500 | -70.9% |
| Financial income | 75/76B | €145,001 | €33,000 | -€112,001 | -77.2% |
| Recurring financial income | 75 | €145,001 | €33,000 | -€112,001 | -77.2% |
| Financial charges | 65/66B | €167 | €107 | -€60 | -36.1% |
| Recurring financial charges | 65 | €167 | €107 | -€60 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €152,586 | €35,146 | -€117,440 | -77.0% |
| Income taxes | 67/77 | €463 | €457 | -€7 | -1.4% |
| Profit (loss) for the period | 9904 | €152,122 | €34,689 | -€117,434 | -77.2% |
| Profit (loss) for the period to be appropriated | 9905 | €152,122 | €34,689 | -€117,434 | -77.2% |
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 29 October 2026 via checked.be.