PEREL WEB STUDIO: what changed
Two fiscal 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.
PEREL WEB STUDIO
Largest movements
- Cash +€68,093
up €68,093 (+557.3%), from €12,218 to €80,311
mainly Other debts (+€58,000) and Net result for the year (+€53,270)
- Tangible fixed assets +€2,139
up €2,139 (+107.3%), from €1,995 to €4,134
- Receivables within one year +€1,495
up €1,495 (+60.5%), from €2,468 to €3,963
- Other debts +€58,000
new in 2025: €58,000
- Tax, wage and social debts +€19,382
up €19,382 (+590.9%), from €3,280 to €22,662
- Profit (loss) carried forward -€4,730
down €4,730 (-74.9%), from €6,318 to €1,588
- Accrued charges and deferred income -€2,775
no longer reported in 2025 (was €2,775)
- Trade debts +€2,441
up €2,441 (+186.6%), from €1,308 to €3,749
- Gross operating margin +€54,481
up €54,481 (+555.7%), from €9,804 to €64,285
- Taxes +€11,953
up €11,953 (+750.0%), from €1,594 to €13,547
- Financial income +€5,027
new in 2025: €5,027
- Financial charges +€934
up €934 (+1204.2%), from €78 to €1,012
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 | €16,681 | €88,998 | +€72,318 | +433.5% |
| Fixed assets | 21/28 | €1,995 | €4,334 | +€2,339 | +117.3% |
| Tangible fixed assets | 22/27 | €1,995 | €4,134 | +€2,139 | +107.3% |
| Furniture and vehicles | 24 | €1,995 | €4,134 | +€2,139 | +107.3% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €14,686 | €84,665 | +€69,978 | +476.5% |
| Amounts receivable within one year | 40/41 | €2,468 | €3,963 | +€1,495 | +60.5% |
| Trade receivables | 40 | €2,468 | €3,963 | +€1,495 | +60.5% |
| Cash at bank and in hand | 54/58 | €12,218 | €80,311 | +€68,093 | +557.3% |
| Deferred charges and accrued income | 490/1 | - | €391 | +€391 | |
| Total equity and liabilities | 10/49 | €16,681 | €88,998 | +€72,318 | +433.5% |
| Equity | 10/15 | €9,318 | €4,588 | -€4,730 | -50.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,318 | €1,588 | -€4,730 | -74.9% |
| Amounts payable | 17/49 | €7,363 | €84,411 | +€77,047 | +1046.4% |
| Amounts payable within one year | 42/48 | €4,588 | €84,411 | +€79,822 | +1739.8% |
| Trade debts | 44 | €1,308 | €3,749 | +€2,441 | +186.6% |
| Suppliers | 440/4 | €1,308 | €3,749 | +€2,441 | +186.6% |
| Taxes, remuneration and social security | 45 | €3,280 | €22,662 | +€19,382 | +590.9% |
| Taxes | 450/3 | €3,280 | €22,662 | +€19,382 | +590.9% |
| Other amounts payable | 47/48 | - | €58,000 | +€58,000 | |
| Accrued charges and deferred income | 492/3 | €2,775 | - | -€2,775 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,427 | €1,084 | -€343 | -24.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €9,804 | €64,285 | +€54,481 | +555.7% |
| Operating profit (loss) | 9901 | €7,989 | €62,801 | +€54,812 | +686.1% |
| Financial income | 75/76B | - | €5,027 | +€5,027 | |
| Recurring financial income | 75 | - | €5,027 | +€5,027 | |
| Financial charges | 65/66B | €78 | €1,012 | +€934 | +1204.2% |
| Recurring financial charges | 65 | €78 | €1,012 | +€934 | +1204.2% |
| Profit (loss) for the period before taxes | 9903 | €7,912 | €66,817 | +€58,905 | +744.5% |
| Income taxes | 67/77 | €1,594 | €13,547 | +€11,953 | +750.0% |
| Profit (loss) for the period | 9904 | €6,318 | €53,270 | +€46,952 | +743.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,318 | €53,270 | +€46,952 | +743.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.