PerformaH: what changed
Two fiscal 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.
PerformaH
Largest movements
- Receivables within one year -€25,245
down €25,245 (-88.0%), from €28,673 to €3,428
of which Trade receivables: -€26,598
- Cash -€2,547
down €2,547 (-14.3%), from €17,811 to €15,264
mainly Other debts (-€14,618) and Accrued charges and deferred income (-€13,000)
- Tangible fixed assets +€2,281
up €2,281 (+47.4%), from €4,814 to €7,095
of which Furniture and vehicles: +€2,568
- Other debts -€14,618
down €14,618 (-54.2%), from €26,984 to €12,366
- Accrued charges and deferred income -€13,000
down €13,000 (-52.0%), from €25,000 to €12,000
- Tax, wage and social debts +€4,310
new in 2025: €4,310
- Profit (loss) carried forward -€2,202
down €2,202 (-38.7%), from -€5,686 to -€7,888
- Taxes +€2,690
up €2,690 (+295.7%), from €910 to €3,600
- Depreciation +€1,794
up €1,794 (+134.7%), from €1,332 to €3,126
- Gross operating margin +€1,468
up €1,468 (+44.6%), from €3,291 to €4,759
- Financial charges +€206
up €206 (+573.4%), from €36 to €242
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.
Cash bridge derived
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 | €51,298 | €25,788 | -€25,510 | -49.7% |
| Fixed assets | 21/28 | €4,814 | €7,095 | +€2,281 | +47.4% |
| Tangible fixed assets | 22/27 | €4,814 | €7,095 | +€2,281 | +47.4% |
| Furniture and vehicles | 24 | €3,549 | €6,117 | +€2,568 | +72.3% |
| Other tangible fixed assets | 26 | €1,265 | €979 | -€286 | -22.6% |
| Current assets | 29/58 | €46,484 | €18,692 | -€27,792 | -59.8% |
| Amounts receivable within one year | 40/41 | €28,673 | €3,428 | -€25,245 | -88.0% |
| Trade receivables | 40 | €28,413 | €1,815 | -€26,598 | -93.6% |
| Other amounts receivable | 41 | €260 | €1,613 | +€1,353 | +520.3% |
| Cash at bank and in hand | 54/58 | €17,811 | €15,264 | -€2,547 | -14.3% |
| Total equity and liabilities | 10/49 | €51,298 | €25,788 | -€25,510 | -49.7% |
| Equity | 10/15 | -€686 | -€2,888 | -€2,202 | -321.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,686 | -€7,888 | -€2,202 | -38.7% |
| Amounts payable | 17/49 | €51,984 | €28,676 | -€23,308 | -44.8% |
| Amounts payable within one year | 42/48 | €26,984 | €16,676 | -€10,308 | -38.2% |
| Taxes, remuneration and social security | 45 | - | €4,310 | +€4,310 | |
| Taxes | 450/3 | - | €4,310 | +€4,310 | |
| Other amounts payable | 47/48 | €26,984 | €12,366 | -€14,618 | -54.2% |
| Accrued charges and deferred income | 492/3 | €25,000 | €12,000 | -€13,000 | -52.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,332 | €3,126 | +€1,794 | +134.7% |
| Gross operating margin | 9900 | €3,291 | €4,759 | +€1,468 | +44.6% |
| Operating profit (loss) | 9901 | €1,959 | €1,633 | -€326 | -16.6% |
| Financial income | 75/76B | €6 | €8 | +€2 | +34.3% |
| Recurring financial income | 75 | €6 | €8 | +€2 | +34.3% |
| Financial charges | 65/66B | €36 | €242 | +€206 | +573.4% |
| Recurring financial charges | 65 | €36 | €242 | +€206 | +573.4% |
| Profit (loss) for the period before taxes | 9903 | €1,929 | €1,399 | -€530 | -27.5% |
| Income taxes | 67/77 | €910 | €3,600 | +€2,690 | +295.7% |
| Profit (loss) for the period | 9904 | €1,019 | -€2,202 | -€3,221 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,019 | -€2,202 | -€3,221 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.