Perennitas: 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.
What changed
Perennitas
NACE 70.200, Business and other management consultancy
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€7.8m
2025 · €6.4m+€1.3m
Equity
€73.5m
2025 · €73.9m-€310,014
Cash
€6,147
2025 · €72,682-€66,535
Balance sheet total
€84.6m
2025 · €84.5m+€33,874
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Financial income +€1.3m
up €1.3m (+21.1%), from €6.4m to €7.7m
- Turnover +€33,578
up €33,578 (+3.1%), from €1.1m to €1.1m
- Services and other goods +€25,347
up €25,347 (+2.5%), from €994,974 to €1.0m
From the 2025 result to the 2026 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.
Result 2025
€6.4m
Turnover
+€33,578
Services and other goods
-€25,347
Other operating charges
-€31
Financial income
+€1.3m
Financial charges
+€188
Taxes
-€2,097
Result 2026
€7.8m
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€8.0m
Investment
€0
Financing
-€8.1m
Cash 2025
€72,682
From operations (derived)
+€8.0m
Net result for the year
+€7.8m
Receivables within one year
-€100,409
Trade debts
+€88,762
Smaller working-capital items
+€5,929
Other debts
+€249,197
Financing
-€8.1m
Contributions, distributions and other
-€8.1m
Cash 2026
€6,147
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,533,717 | €84,567,590 | +€33,874 | 0.0% |
| Fixed assets | 21/28 | €84,445,451 | €84,445,451 | = | 0.0% |
| Financial fixed assets | 28 | €84,445,451 | €84,445,451 | = | 0.0% |
| Affiliated companies | 280/1 | €84,445,451 | €84,445,451 | = | 0.0% |
| Participating interests | 280 | €84,445,451 | €84,445,451 | = | 0.0% |
| Current assets | 29/58 | €88,266 | €122,139 | +€33,874 | +38.4% |
| Amounts receivable within one year | 40/41 | €15,583 | €115,992 | +€100,409 | +644% |
| Trade receivables | 40 | €15,581 | €115,992 | +€100,411 | +644% |
| Other amounts receivable | 41 | €2 | - | -€2 | |
| Cash at bank and in hand | 54/58 | €72,682 | €6,147 | -€66,535 | -91.5% |
| Total equity and liabilities | 10/49 | €84,533,717 | €84,567,590 | +€33,874 | 0.0% |
| Equity | 10/15 | €73,857,804 | €73,547,790 | -€310,014 | -0.4% |
| Contributions | 10/11 | €70,000,000 | €70,000,000 | = | 0.0% |
| Capital | 10 | €70,000,000 | €70,000,000 | = | 0.0% |
| Issued capital | 100 | €70,000,000 | €70,000,000 | = | 0.0% |
| Reserves | 13 | €3,857,804 | €3,547,790 | -€310,014 | -8.0% |
| Non-distributable reserves | 130/1 | €1,591,819 | €1,981,018 | +€389,199 | +24.4% |
| Legal reserve | 130 | €1,591,819 | €1,981,018 | +€389,199 | +24.4% |
| Distributable reserves | 133 | €2,265,986 | €1,566,773 | -€699,213 | -30.9% |
| Amounts payable | 17/49 | €10,675,912 | €11,019,800 | +€343,888 | +3.2% |
| Amounts payable within one year | 42/48 | €10,675,507 | €11,019,412 | +€343,905 | +3.2% |
| Trade debts | 44 | €14,740 | €103,502 | +€88,762 | +602% |
| Suppliers | 440/4 | €14,740 | €103,502 | +€88,762 | +602% |
| Taxes, remuneration and social security | 45 | €4,743 | €10,690 | +€5,947 | +125% |
| Taxes | 450/3 | €4,743 | €10,690 | +€5,947 | +125% |
| Other amounts payable | 47/48 | €10,656,023 | €10,905,220 | +€249,197 | +2.3% |
| Accrued charges and deferred income | 492/3 | €406 | €388 | -€18 | -4.3% |
| Operating income | 70/76A | €1,095,479 | €1,129,057 | +€33,578 | +3.1% |
| Turnover | 70 | €1,095,479 | €1,129,057 | +€33,578 | +3.1% |
| Operating charges | 60/66A | €995,942 | €1,021,320 | +€25,378 | +2.5% |
| Services and other goods | 61 | €994,974 | €1,020,322 | +€25,347 | +2.5% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Operating profit (loss) | 9901 | €99,537 | €107,737 | +€8,200 | +8.2% |
| Financial income | 75/76B | €6,362,329 | €7,704,201 | +€1.3m | +21.1% |
| Recurring financial income | 75 | €6,362,329 | €7,704,201 | +€1.3m | +21.1% |
| Income from financial fixed assets | 750 | €6,362,329 | €7,704,201 | +€1.3m | +21.1% |
| Financial charges | 65/66B | €1,546 | €1,357 | -€188 | -12.2% |
| Recurring financial charges | 65 | €1,546 | €1,357 | -€188 | -12.2% |
| Other financial charges | 652/9 | €1,546 | €1,357 | -€188 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €6,460,320 | €7,810,581 | +€1.4m | +20.9% |
| Income taxes | 67/77 | €24,498 | €26,595 | +€2,097 | +8.6% |
| Taxes | 670/3 | €24,498 | €26,595 | +€2,097 | +8.6% |
| Profit (loss) for the period | 9904 | €6,435,822 | €7,783,986 | +€1.3m | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,435,822 | €7,783,986 | +€1.3m | +20.9% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.