Perform and Go: 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.
What changed
Perform and Go
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,588
2024 · €139,964-€137,376
Equity
€300,179
2024 · €299,591+€588
Cash
€235,814
2024 · €238,131-€2,317
Balance sheet total
€393,498
2024 · €403,342-€9,844
Largest movements
Assets
- Tangible fixed assets -€16,678
down €16,678 (-10.3%), from €161,835 to €145,157
of which Furniture and vehicles: -€9,966
- Receivables within one year +€8,101
new in 2025: €8,101
Equity and liabilities
- Trade debts -€6,444
down €6,444 (-45.0%), from €14,310 to €7,866
- Debts after one year -€6,238
down €6,238 (-20.5%), from €30,359 to €24,121
Income statement
- Gross operating margin -€130,766
down €130,766 (-60.9%), from €214,866 to €84,100
- Other operating charges +€56,947
up €56,947 (+751%), from €7,579 to €64,526
- Taxes -€3,597
down €3,597 (-55.0%), from €6,543 to €2,946
- Financial income +€3,100
new in 2025: €3,100
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.
Result 2024
€139,964
Gross operating margin
-€130,766
Depreciation
+€433
Other operating charges
-€56,947
Financial income
+€3,100
Financial charges
+€1,633
Taxes
+€3,597
Deferred taxes and other
+€41,574
Result 2025
€2,588
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€6,338
Investment
€0
Financing
-€8,655
Cash 2024
€238,131
From operations (derived)
+€6,338
Net result for the year
+€2,588
Depreciation
+€16,678
Receivables within one year
-€8,101
Deferred charges and accrued income
-€1,050
Trade debts
-€6,444
Tax, wage and social debts
+€3,683
Other debts
+€2,000
Accrued charges and deferred income
-€3,016
Financing
-€8,655
Debts after one year
-€6,238
Current portion of long-term debt
-€417
Contributions, distributions and other
-€2,000
Cash 2025
€235,814
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €403,342 | €393,498 | -€9,844 | -2.4% |
| Fixed assets | 21/28 | €161,835 | €145,157 | -€16,678 | -10.3% |
| Tangible fixed assets | 22/27 | €161,835 | €145,157 | -€16,678 | -10.3% |
| Furniture and vehicles | 24 | €29,458 | €19,492 | -€9,966 | -33.8% |
| Assets under construction and advance payments | 27 | €132,377 | €125,665 | -€6,712 | -5.1% |
| Current assets | 29/58 | €241,507 | €248,341 | +€6,834 | +2.8% |
| Amounts receivable within one year | 40/41 | - | €8,101 | +€8,101 | |
| Trade receivables | 40 | - | €8,101 | +€8,101 | |
| Cash at bank and in hand | 54/58 | €238,131 | €235,814 | -€2,317 | -1.0% |
| Deferred charges and accrued income | 490/1 | €3,376 | €4,426 | +€1,050 | +31.1% |
| Total equity and liabilities | 10/49 | €403,342 | €393,498 | -€9,844 | -2.4% |
| Equity | 10/15 | €299,591 | €300,179 | +€588 | +0.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €125,490 | €125,490 | = | 0.0% |
| Tax-exempt reserves | 132 | €124,720 | €124,720 | = | 0.0% |
| Distributable reserves | 133 | €770 | €770 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,101 | €112,689 | +€588 | +0.5% |
| Provisions and deferred taxes | 16 | €41,574 | €41,574 | = | 0.0% |
| Deferred taxes | 168 | €41,574 | €41,574 | = | 0.0% |
| Amounts payable | 17/49 | €62,177 | €51,745 | -€10,432 | -16.8% |
| Amounts payable after more than one year | 17 | €30,359 | €24,121 | -€6,238 | -20.5% |
| Financial debts | 170/4 | €30,359 | €24,121 | -€6,238 | -20.5% |
| Amounts payable within one year | 42/48 | €26,691 | €25,513 | -€1,178 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €6,555 | €6,138 | -€417 | -6.4% |
| Trade debts | 44 | €14,310 | €7,866 | -€6,444 | -45.0% |
| Suppliers | 440/4 | €14,310 | €7,866 | -€6,444 | -45.0% |
| Taxes, remuneration and social security | 45 | €5,826 | €9,509 | +€3,683 | +63.2% |
| Taxes | 450/3 | €5,826 | €9,509 | +€3,683 | +63.2% |
| Other amounts payable | 47/48 | - | €2,000 | +€2,000 | |
| Accrued charges and deferred income | 492/3 | €5,127 | €2,111 | -€3,016 | -58.8% |
| Non-recurring operating income | 76A | €166,294 | - | -€166,294 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,111 | €16,678 | -€433 | -2.5% |
| Other operating charges | 640/8 | €7,579 | €64,526 | +€56,947 | +751% |
| Gross operating margin | 9900 | €214,866 | €84,100 | -€130,766 | -60.9% |
| Operating profit (loss) | 9901 | €190,176 | €2,896 | -€187,280 | -98.5% |
| Financial income | 75/76B | - | €3,100 | +€3,100 | |
| Recurring financial income | 75 | - | €3,100 | +€3,100 | |
| Financial charges | 65/66B | €2,095 | €462 | -€1,633 | -77.9% |
| Recurring financial charges | 65 | €2,095 | €462 | -€1,633 | -77.9% |
| Profit (loss) for the period before taxes | 9903 | €188,081 | €5,534 | -€182,547 | -97.1% |
| Transfer to deferred taxes | 680 | €41,574 | - | -€41,574 | |
| Income taxes | 67/77 | €6,543 | €2,946 | -€3,597 | -55.0% |
| Profit (loss) for the period | 9904 | €139,964 | €2,588 | -€137,376 | -98.2% |
| Transfer to tax-exempt reserves | 689 | €124,720 | - | -€124,720 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,244 | €2,588 | -€12,656 | -83.0% |
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.