PerFiction: 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.
PerFiction
Largest movements
- Cash -€68,235
down €68,235 (-34.2%), from €199,575 to €131,340
mainly Contributions, distributions and other (-€84,000) and Current investments (-€50,000)
- Current investments +€50,000
up €50,000 (+16.7%), from €300,000 to €350,000
- Tangible fixed assets -€11,993
down €11,993 (-28.6%), from €41,916 to €29,924
of which Furniture and vehicles: -€10,653
- Reserves -€51,000
down €51,000 (-19.0%), from €267,855 to €216,855
- Other debts +€15,312
up €15,312 (+21.0%), from €72,810 to €88,122
- Tax, wage and social debts +€7,724
up €7,724 (+47.0%), from €16,451 to €24,175
of which Taxes: +€7,724
- Gross operating margin -€17,442
down €17,442 (-25.0%), from €69,896 to €52,454
- Financial income +€5,412
up €5,412 (+94.8%), from €5,708 to €11,120
- Taxes -€3,278
down €3,278 (-16.3%), from €20,163 to €16,884
- Depreciation -€973
down €973 (-7.5%), from €12,966 to €11,993
- Other operating charges -€950
down €950 (-47.4%), from €2,007 to €1,056
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 | €561,271 | €531,327 | -€29,944 | -5.3% |
| Fixed assets | 21/28 | €41,989 | €29,996 | -€11,993 | -28.6% |
| Tangible fixed assets | 22/27 | €41,916 | €29,924 | -€11,993 | -28.6% |
| Plant, machinery and equipment | 23 | €13 | - | -€13 | |
| Furniture and vehicles | 24 | €30,944 | €20,291 | -€10,653 | -34.4% |
| Other tangible fixed assets | 26 | €10,959 | €9,633 | -€1,327 | -12.1% |
| Financial fixed assets | 28 | €72 | €72 | = | 0.0% |
| Current assets | 29/58 | €519,282 | €501,331 | -€17,951 | -3.5% |
| Amounts receivable within one year | 40/41 | €18,150 | €18,150 | = | 0.0% |
| Trade receivables | 40 | €18,150 | €18,150 | = | 0.0% |
| Current investments | 50/53 | €300,000 | €350,000 | +€50,000 | +16.7% |
| Cash at bank and in hand | 54/58 | €199,575 | €131,340 | -€68,235 | -34.2% |
| Deferred charges and accrued income | 490/1 | €1,557 | €1,841 | +€283 | +18.2% |
| Total equity and liabilities | 10/49 | €561,271 | €531,327 | -€29,944 | -5.3% |
| Equity | 10/15 | €467,752 | €417,081 | -€50,671 | -10.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €267,855 | €216,855 | -€51,000 | -19.0% |
| Distributable reserves | 133 | €267,855 | €216,855 | -€51,000 | -19.0% |
| Profit (loss) carried forward | 14 | €181,347 | €181,676 | +€329 | +0.2% |
| Amounts payable | 17/49 | €93,519 | €114,246 | +€20,727 | +22.2% |
| Amounts payable within one year | 42/48 | €93,519 | €114,246 | +€20,727 | +22.2% |
| Trade debts | 44 | €4,259 | €1,949 | -€2,310 | -54.2% |
| Suppliers | 440/4 | €4,259 | €1,949 | -€2,310 | -54.2% |
| Taxes, remuneration and social security | 45 | €16,451 | €24,175 | +€7,724 | +47.0% |
| Taxes | 450/3 | €14,251 | €21,975 | +€7,724 | +54.2% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €72,810 | €88,122 | +€15,312 | +21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,966 | €11,993 | -€973 | -7.5% |
| Other operating charges | 640/8 | €2,007 | €1,056 | -€950 | -47.4% |
| Gross operating margin | 9900 | €69,896 | €52,454 | -€17,442 | -25.0% |
| Operating profit (loss) | 9901 | €54,924 | €39,405 | -€15,519 | -28.3% |
| Financial income | 75/76B | €5,708 | €11,120 | +€5,412 | +94.8% |
| Recurring financial income | 75 | €5,708 | €11,120 | +€5,412 | +94.8% |
| Financial charges | 65/66B | €401 | €311 | -€90 | -22.5% |
| Recurring financial charges | 65 | €401 | €311 | -€90 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €60,231 | €50,214 | -€10,017 | -16.6% |
| Income taxes | 67/77 | €20,163 | €16,884 | -€3,278 | -16.3% |
| Profit (loss) for the period | 9904 | €40,068 | €33,329 | -€6,739 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,068 | €33,329 | -€6,739 | -16.8% |
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 19 October 2026 via checked.be.