Perf.Analytics: 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.
Perf.Analytics
Largest movements
- Cash -€31,346
down €31,346 (-40.8%), from €76,857 to €45,512
mainly Contributions, distributions and other (-€114,657) and Debts after one year (-€7,297)
- Tangible fixed assets -€10,739
down €10,739 (-31.5%), from €34,143 to €23,403
of which Furniture and vehicles: -€10,739
- Receivables within one year -€8,300
down €8,300 (-35.8%), from €23,159 to €14,859
of which Trade receivables: -€10,908
- Profit (loss) carried forward -€79,887
no longer reported in 2025 (was €79,887)
- Other debts +€32,431
up €32,431 (+1,033%), from €3,140 to €35,571
- Debts after one year -€7,297
down €7,297 (-48.9%), from €14,917 to €7,621
- Tax, wage and social debts +€3,454
up €3,454 (+15.6%), from €22,114 to €25,568
- Gross operating margin +€13,350
up €13,350 (+28.9%), from €46,164 to €59,513
- Taxes +€2,739
up €2,739 (+34.7%), from €7,894 to €10,633
- Other operating charges +€769
up €769 (+135%), from €571 to €1,340
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 | €134,159 | €83,774 | -€50,385 | -37.6% |
| Fixed assets | 21/28 | €34,143 | €23,403 | -€10,739 | -31.5% |
| Tangible fixed assets | 22/27 | €34,143 | €23,403 | -€10,739 | -31.5% |
| Furniture and vehicles | 24 | €33,326 | €22,587 | -€10,739 | -32.2% |
| Other tangible fixed assets | 26 | €817 | €817 | = | 0.0% |
| Current assets | 29/58 | €100,017 | €60,371 | -€39,646 | -39.6% |
| Amounts receivable within one year | 40/41 | €23,159 | €14,859 | -€8,300 | -35.8% |
| Trade receivables | 40 | €23,159 | €12,251 | -€10,908 | -47.1% |
| Other amounts receivable | 41 | - | €2,608 | +€2,608 | |
| Cash at bank and in hand | 54/58 | €76,857 | €45,512 | -€31,346 | -40.8% |
| Total equity and liabilities | 10/49 | €134,159 | €83,774 | -€50,385 | -37.6% |
| Equity | 10/15 | €84,887 | €5,000 | -€79,887 | -94.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,887 | - | -€79,887 | |
| Amounts payable | 17/49 | €49,273 | €78,774 | +€29,501 | +59.9% |
| Amounts payable after more than one year | 17 | €14,917 | €7,621 | -€7,297 | -48.9% |
| Financial debts | 170/4 | €14,917 | €7,621 | -€7,297 | -48.9% |
| Amounts payable within one year | 42/48 | €34,355 | €71,153 | +€36,798 | +107% |
| Current portion of amounts payable after more than one year | 42 | €6,987 | €7,297 | +€310 | +4.4% |
| Trade debts | 44 | €2,115 | €2,718 | +€603 | +28.5% |
| Suppliers | 440/4 | €2,115 | €2,718 | +€603 | +28.5% |
| Taxes, remuneration and social security | 45 | €22,114 | €25,568 | +€3,454 | +15.6% |
| Taxes | 450/3 | €22,114 | €25,568 | +€3,454 | +15.6% |
| Other amounts payable | 47/48 | €3,140 | €35,571 | +€32,431 | +1,033% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,756 | €11,560 | -€196 | -1.7% |
| Other operating charges | 640/8 | €571 | €1,340 | +€769 | +135% |
| Gross operating margin | 9900 | €46,164 | €59,513 | +€13,350 | +28.9% |
| Operating profit (loss) | 9901 | €33,836 | €46,613 | +€12,777 | +37.8% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €1,262 | €1,215 | -€46 | -3.7% |
| Recurring financial charges | 65 | €1,262 | €1,215 | -€46 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €32,574 | €45,404 | +€12,830 | +39.4% |
| Income taxes | 67/77 | €7,894 | €10,633 | +€2,739 | +34.7% |
| Profit (loss) for the period | 9904 | €24,680 | €34,771 | +€10,091 | +40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,680 | €34,771 | +€10,091 | +40.9% |
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 16 October 2026 via checked.be.