PERFORMANCE BUREAU & DESIGN: 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.
PERFORMANCE BUREAU & DESIGN
Largest movements
- Cash -€129,177
down €129,177 (-66.5%), from €194,193 to €65,016
mainly Receivables within one year (-€63,362) and Tax, wage and social debts (-€28,998)
- Receivables within one year +€63,362
up €63,362 (+128.1%), from €49,482 to €112,844
of which Trade receivables: +€71,887
- Tangible fixed assets -€11,792
down €11,792 (-17.6%), from €66,819 to €55,027
- Financial fixed assets +€4,480
up €4,480 (+69.7%), from €6,430 to €10,910
- Tax, wage and social debts -€28,998
down €28,998 (-61.3%), from €47,269 to €18,271
of which Taxes: -€14,957
- Profit (loss) carried forward -€20,828
down €20,828 (-33.6%), from €61,985 to €41,157
- Debts after one year -€15,659
no longer reported in 2025 (was €15,659)
- Trade debts -€9,939
down €9,939 (-26.5%), from €37,560 to €27,620
- Turnover -€706,838
down €706,838 (-51.6%), from €1.4m to €664,057
- Purchases and services -€579,930
down €579,930 (-49.1%), from €1.2m to €601,193
- Gross operating margin -€126,908
down €126,908 (-66.9%), from €189,772 to €62,864
- Taxes -€27,654
down €27,654 (-96.5%), from €28,666 to €1,013
- Write-downs -€16,439
down €16,439, from €15,727 to -€713
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 | €414,884 | €339,692 | -€75,192 | -18.1% |
| Fixed assets | 21/28 | €73,249 | €65,937 | -€7,312 | -10.0% |
| Tangible fixed assets | 22/27 | €66,819 | €55,027 | -€11,792 | -17.6% |
| Other tangible fixed assets | 26 | €66,819 | €55,027 | -€11,792 | -17.6% |
| Financial fixed assets | 28 | €6,430 | €10,910 | +€4,480 | +69.7% |
| Current assets | 29/58 | €341,635 | €273,754 | -€67,881 | -19.9% |
| Stocks and contracts in progress | 3 | €97,960 | €95,894 | -€2,066 | -2.1% |
| Stocks | 30/36 | €97,960 | €95,894 | -€2,066 | -2.1% |
| Amounts receivable within one year | 40/41 | €49,482 | €112,844 | +€63,362 | +128.1% |
| Trade receivables | 40 | €40,957 | €112,844 | +€71,887 | +175.5% |
| Other amounts receivable | 41 | €8,524 | - | -€8,524 | |
| Cash at bank and in hand | 54/58 | €194,193 | €65,016 | -€129,177 | -66.5% |
| Total equity and liabilities | 10/49 | €414,884 | €339,692 | -€75,192 | -18.1% |
| Equity | 10/15 | €173,970 | €153,142 | -€20,828 | -12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €93,385 | €93,385 | = | 0.0% |
| Distributable reserves | 133 | €93,385 | €93,385 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,985 | €41,157 | -€20,828 | -33.6% |
| Amounts payable | 17/49 | €240,914 | €186,550 | -€54,364 | -22.6% |
| Amounts payable after more than one year | 17 | €15,659 | - | -€15,659 | |
| Financial debts | 170/4 | €15,659 | - | -€15,659 | |
| Amounts payable within one year | 42/48 | €225,255 | €186,550 | -€38,705 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €15,426 | €15,659 | +€233 | +1.5% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €37,560 | €27,620 | -€9,939 | -26.5% |
| Suppliers | 440/4 | €37,560 | €27,620 | -€9,939 | -26.5% |
| Taxes, remuneration and social security | 45 | €47,269 | €18,271 | -€28,998 | -61.3% |
| Taxes | 450/3 | €29,397 | €14,440 | -€14,957 | -50.9% |
| Remuneration and social security | 454/9 | €17,872 | €3,831 | -€14,041 | -78.6% |
| Turnover | 70 | €1,370,896 | €664,057 | -€706,838 | -51.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,181,123 | €601,193 | -€579,930 | -49.1% |
| Remuneration, social security and pensions | 62 | €55,690 | €58,285 | +€2,596 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,792 | €11,792 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,727 | -€713 | -€16,439 | |
| Other operating charges | 640/8 | €7,177 | €7,421 | +€245 | +3.4% |
| Gross operating margin | 9900 | €189,772 | €62,864 | -€126,908 | -66.9% |
| Operating profit (loss) | 9901 | €99,388 | -€13,922 | -€113,310 | |
| Financial income | 75/76B | €433 | €941 | +€509 | +117.6% |
| Recurring financial income | 75 | €433 | €941 | +€509 | +117.6% |
| Financial charges | 65/66B | €19,353 | €6,835 | -€12,517 | -64.7% |
| Recurring financial charges | 65 | €19,353 | €6,835 | -€12,517 | -64.7% |
| Profit (loss) for the period before taxes | 9903 | €80,468 | -€19,816 | -€100,284 | |
| Income taxes | 67/77 | €28,666 | €1,013 | -€27,654 | -96.5% |
| Profit (loss) for the period | 9904 | €51,802 | -€20,828 | -€72,630 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,802 | -€20,828 | -€72,630 |
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 30 September 2026 via checked.be.