PERF IT: 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 IT
Largest movements
- Receivables within one year +€55,694
up €55,694 (+103%), from €54,299 to €109,993
of which Trade receivables: +€41,272
- Cash -€20,289
down €20,289 (-35.5%), from €57,129 to €36,840
mainly Contributions, distributions and other (-€105,500) and Receivables within one year (-€55,694)
- Deferred charges and accrued income +€14,287
up €14,287 (+244%), from €5,865 to €20,153
- Tangible fixed assets -€9,953
down €9,953 (-3.7%), from €267,433 to €257,480
of which Land and buildings: -€8,070
- Other debts +€98,500
up €98,500 (+1,407%), from €7,000 to €105,500
- Reserves -€61,500
down €61,500 (-30.0%), from €204,860 to €143,360
of which Distributable reserves: -€61,500
- Trade debts +€5,771
up €5,771 (+104%), from €5,565 to €11,336
- Taxes -€14,847
down €14,847 (-48.3%), from €30,737 to €15,890
- Gross operating margin -€9,970
down €9,970 (-11.0%), from €91,028 to €81,058
- Financial income +€1,318
up €1,318 (+52,505%), from €3 to €1,320
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 | €384,850 | €424,589 | +€39,739 | +10.3% |
| Fixed assets | 21/28 | €267,556 | €257,603 | -€9,953 | -3.7% |
| Tangible fixed assets | 22/27 | €267,433 | €257,480 | -€9,953 | -3.7% |
| Land and buildings | 22 | €247,705 | €239,635 | -€8,070 | -3.3% |
| Plant, machinery and equipment | 23 | €13,547 | €9,394 | -€4,153 | -30.7% |
| Furniture and vehicles | 24 | €6,181 | €8,451 | +€2,270 | +36.7% |
| Financial fixed assets | 28 | €123 | €123 | = | 0.0% |
| Current assets | 29/58 | €117,294 | €166,986 | +€49,692 | +42.4% |
| Amounts receivable within one year | 40/41 | €54,299 | €109,993 | +€55,694 | +103% |
| Trade receivables | 40 | €39,724 | €80,996 | +€41,272 | +104% |
| Other amounts receivable | 41 | €14,575 | €28,998 | +€14,422 | +98.9% |
| Cash at bank and in hand | 54/58 | €57,129 | €36,840 | -€20,289 | -35.5% |
| Deferred charges and accrued income | 490/1 | €5,865 | €20,153 | +€14,287 | +244% |
| Total equity and liabilities | 10/49 | €384,850 | €424,589 | +€39,739 | +10.3% |
| Equity | 10/15 | €311,175 | €250,843 | -€60,332 | -19.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €204,860 | €143,360 | -€61,500 | -30.0% |
| Non-distributable reserves | 130/1 | €10,860 | €10,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,860 | €10,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €186,500 | €125,000 | -€61,500 | -33.0% |
| Profit (loss) carried forward | 14 | €100,115 | €101,283 | +€1,168 | +1.2% |
| Provisions and deferred taxes | 16 | €47,600 | €47,600 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €47,600 | €47,600 | = | 0.0% |
| Pensions and similar obligations | 160 | €47,600 | €47,600 | = | 0.0% |
| Amounts payable | 17/49 | €26,075 | €126,146 | +€100,071 | +384% |
| Amounts payable within one year | 42/48 | €26,075 | €126,146 | +€100,071 | +384% |
| Trade debts | 44 | €5,565 | €11,336 | +€5,771 | +104% |
| Suppliers | 440/4 | €5,565 | €11,336 | +€5,771 | +104% |
| Taxes, remuneration and social security | 45 | €13,510 | €9,310 | -€4,200 | -31.1% |
| Taxes | 450/3 | €11,077 | €6,863 | -€4,214 | -38.0% |
| Remuneration and social security | 454/9 | €2,433 | €2,446 | +€14 | +0.6% |
| Other amounts payable | 47/48 | €7,000 | €105,500 | +€98,500 | +1,407% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,110 | €17,482 | -€628 | -3.5% |
| Other operating charges | 640/8 | €1,307 | €2,214 | +€907 | +69.4% |
| Gross operating margin | 9900 | €91,028 | €81,058 | -€9,970 | -11.0% |
| Operating profit (loss) | 9901 | €71,611 | €61,361 | -€10,250 | -14.3% |
| Financial income | 75/76B | €3 | €1,320 | +€1,318 | +52,505% |
| Recurring financial income | 75 | €3 | €1,320 | +€1,318 | +52,505% |
| Financial charges | 65/66B | €1,206 | €1,623 | +€417 | +34.6% |
| Recurring financial charges | 65 | €1,206 | €1,623 | +€417 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | €70,408 | €61,059 | -€9,349 | -13.3% |
| Income taxes | 67/77 | €30,737 | €15,890 | -€14,847 | -48.3% |
| Profit (loss) for the period | 9904 | €39,671 | €45,168 | +€5,498 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,671 | €45,168 | +€5,498 | +13.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.