Perez Content Hub: 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.
Perez Content Hub
Largest movements
- Cash +€11,787
up €11,787 (+30.1%), from €39,134 to €50,921
mainly Net result for the year (+€15,239) and Other debts (+€9,041)
- Tangible fixed assets -€4,587
down €4,587 (-44.6%), from €10,277 to €5,690
- Receivables within one year +€4,500
up €4,500 (+26.8%), from €16,773 to €21,273
of which Other amounts receivable: +€2,716
- Other debts +€9,041
up €9,041 (+36.3%), from €24,939 to €33,981
- Tax, wage and social debts +€2,884
up €2,884 (+19.9%), from €14,464 to €17,348
of which Remuneration and social security: +€4,820
- Gross operating margin +€20,732
up €20,732 (+37.4%), from €55,375 to €76,108
- Write-downs +€6,991
new in 2025: €6,991
- Staff costs +€6,820
up €6,820 (+19.0%), from €35,897 to €42,717
- Financial income +€1,805
up €1,805 (+255%), from €707 to €2,512
- Depreciation +€1,771
up €1,771 (+62.9%), from €2,816 to €4,587
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 | €76,184 | €87,884 | +€11,700 | +15.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €20,277 | €15,690 | -€4,587 | -22.6% |
| Tangible fixed assets | 22/27 | €10,277 | €5,690 | -€4,587 | -44.6% |
| Furniture and vehicles | 24 | €10,277 | €5,690 | -€4,587 | -44.6% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €55,907 | €72,194 | +€16,287 | +29.1% |
| Amounts receivable within one year | 40/41 | €16,773 | €21,273 | +€4,500 | +26.8% |
| Trade receivables | 40 | €16,773 | €18,557 | +€1,784 | +10.6% |
| Other amounts receivable | 41 | - | €2,716 | +€2,716 | |
| Cash at bank and in hand | 54/58 | €39,134 | €50,921 | +€11,787 | +30.1% |
| Total equity and liabilities | 10/49 | €76,184 | €87,884 | +€11,700 | +15.4% |
| Equity | 10/15 | €30,234 | €30,234 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €20,234 | €20,234 | = | 0.0% |
| Distributable reserves | 133 | €20,234 | €20,234 | = | 0.0% |
| Amounts payable | 17/49 | €45,951 | €57,650 | +€11,700 | +25.5% |
| Amounts payable within one year | 42/48 | €45,951 | €57,650 | +€11,700 | +25.5% |
| Trade debts | 44 | €6,547 | €6,321 | -€226 | -3.5% |
| Suppliers | 440/4 | €6,547 | €6,321 | -€226 | -3.5% |
| Taxes, remuneration and social security | 45 | €14,464 | €17,348 | +€2,884 | +19.9% |
| Taxes | 450/3 | €8,287 | €6,351 | -€1,936 | -23.4% |
| Remuneration and social security | 454/9 | €6,177 | €10,998 | +€4,820 | +78.0% |
| Other amounts payable | 47/48 | €24,939 | €33,981 | +€9,041 | +36.3% |
| Remuneration, social security and pensions | 62 | €35,897 | €42,717 | +€6,820 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,816 | €4,587 | +€1,771 | +62.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,991 | +€6,991 | |
| Other operating charges | 640/8 | €1,479 | €1,022 | -€457 | -30.9% |
| Non-recurring operating charges | 66A | - | €3,025 | +€3,025 | |
| Gross operating margin | 9900 | €55,375 | €76,108 | +€20,732 | +37.4% |
| Operating profit (loss) | 9901 | €15,184 | €17,765 | +€2,582 | +17.0% |
| Financial income | 75/76B | €707 | €2,512 | +€1,805 | +255% |
| Recurring financial income | 75 | €707 | €2,512 | +€1,805 | +255% |
| Financial charges | 65/66B | €1,516 | €254 | -€1,262 | -83.2% |
| Recurring financial charges | 65 | €1,516 | €254 | -€1,262 | -83.2% |
| Profit (loss) for the period before taxes | 9903 | €14,374 | €20,023 | +€5,649 | +39.3% |
| Income taxes | 67/77 | €4,685 | €4,784 | +€99 | +2.1% |
| Profit (loss) for the period | 9904 | €9,689 | €15,239 | +€5,550 | +57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,689 | €15,239 | +€5,550 | +57.3% |
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 30 October 2026 via checked.be.