Perennity: 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.
Perennity
Largest movements
- Tangible fixed assets -€7,807
down €7,807 (-47.3%), from €16,507 to €8,700
of which Other tangible fixed assets: -€5,929
- Cash -€7,419
down €7,419 (-96.6%), from €7,683 to €265
mainly Net result for the year (-€22,691) and Debts after one year (-€5,191)
- Receivables within one year -€5,706
down €5,706 (-82.5%), from €6,915 to €1,209
of which Trade receivables: -€5,923
- Deferred charges and accrued income +€1,522
up €1,522 (+2,536%), from €60 to €1,582
- Profit (loss) carried forward -€22,691
down €22,691 (-119%), from -€19,028 to -€41,718
- Other debts +€10,317
up €10,317 (+324%), from €3,181 to €13,498
- Debts after one year -€5,191
no longer reported in 2025 (was €5,191)
- Trade debts -€1,090
down €1,090 (-54.6%), from €1,996 to €906
- Tax, wage and social debts -€853
down €853 (-75.7%), from €1,128 to €275
- Gross operating margin -€11,500
down €11,500, from €84 to -€11,416
- Write-downs -€2,583
no longer reported in 2025 (was €2,583)
- Other operating charges +€281
up €281 (+34.5%), from €815 to €1,096
- Financial charges -€260
down €260 (-11.0%), from €2,360 to €2,100
- Depreciation +€167
up €167 (+2.2%), from €7,641 to €7,807
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 | €31,207 | €11,796 | -€19,410 | -62.2% |
| Fixed assets | 21/28 | €16,549 | €8,742 | -€7,807 | -47.2% |
| Tangible fixed assets | 22/27 | €16,507 | €8,700 | -€7,807 | -47.3% |
| Furniture and vehicles | 24 | €4,917 | €3,039 | -€1,878 | -38.2% |
| Other tangible fixed assets | 26 | €11,590 | €5,661 | -€5,929 | -51.2% |
| Financial fixed assets | 28 | €41 | €41 | = | 0.0% |
| Current assets | 29/58 | €14,658 | €3,055 | -€11,603 | -79.2% |
| Amounts receivable within one year | 40/41 | €6,915 | €1,209 | -€5,706 | -82.5% |
| Trade receivables | 40 | €6,915 | €991 | -€5,923 | -85.7% |
| Other amounts receivable | 41 | - | €217 | +€217 | |
| Cash at bank and in hand | 54/58 | €7,683 | €265 | -€7,419 | -96.6% |
| Deferred charges and accrued income | 490/1 | €60 | €1,582 | +€1,522 | +2,536% |
| Total equity and liabilities | 10/49 | €31,207 | €11,796 | -€19,410 | -62.2% |
| Equity | 10/15 | €14,618 | -€8,072 | -€22,691 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,446 | €27,446 | = | 0.0% |
| Non-distributable reserves | 130/1 | €446 | €446 | = | 0.0% |
| Reserves not available under the articles | 1311 | €446 | €446 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,500 | €3,500 | = | 0.0% |
| Distributable reserves | 133 | €23,500 | €23,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,028 | -€41,718 | -€22,691 | -119% |
| Amounts payable | 17/49 | €16,589 | €19,869 | +€3,280 | +19.8% |
| Amounts payable after more than one year | 17 | €5,191 | - | -€5,191 | |
| Financial debts | 170/4 | €5,191 | - | -€5,191 | |
| Amounts payable within one year | 42/48 | €11,398 | €19,869 | +€8,471 | +74.3% |
| Current portion of amounts payable after more than one year | 42 | €5,093 | €5,191 | +€97 | +1.9% |
| Trade debts | 44 | €1,996 | €906 | -€1,090 | -54.6% |
| Suppliers | 440/4 | €1,996 | €906 | -€1,090 | -54.6% |
| Taxes, remuneration and social security | 45 | €1,128 | €275 | -€853 | -75.7% |
| Taxes | 450/3 | €1,128 | €275 | -€853 | -75.7% |
| Other amounts payable | 47/48 | €3,181 | €13,498 | +€10,317 | +324% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,641 | €7,807 | +€167 | +2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,583 | - | -€2,583 | |
| Other operating charges | 640/8 | €815 | €1,096 | +€281 | +34.5% |
| Gross operating margin | 9900 | €84 | -€11,416 | -€11,500 | |
| Operating profit (loss) | 9901 | -€10,955 | -€20,319 | -€9,364 | -85.5% |
| Financial income | 75/76B | €52 | €3 | -€49 | -94.2% |
| Recurring financial income | 75 | €52 | €3 | -€49 | -94.2% |
| Financial charges | 65/66B | €2,360 | €2,100 | -€260 | -11.0% |
| Recurring financial charges | 65 | €2,360 | €2,100 | -€260 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,263 | -€22,416 | -€9,153 | -69.0% |
| Income taxes | 67/77 | €277 | €275 | -€2 | -0.8% |
| Profit (loss) for the period | 9904 | -€13,540 | -€22,691 | -€9,151 | -67.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,540 | -€22,691 | -€9,151 | -67.6% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.