PERFORMANCE Bureau et Design: 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
PERFORMANCE Bureau et Design
NACE 46.500, Wholesale of information and communication equipment
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€7,884
2024 · €52,939-€60,823
Equity
€412,609
2024 · €420,494-€7,884
Cash
€6,340
2024 · €1,829+€4,511
Balance sheet total
€1.2m
2024 · €1.3m-€72,766
Largest movements
Assets
- Tangible fixed assets -€75,897
down €75,897 (-5.8%), from €1.3m to €1.2m
Equity and liabilities
- Debts after one year -€82,693
down €82,693 (-12.1%), from €683,669 to €600,976
- Other debts +€27,913
up €27,913 (+75.6%), from €36,906 to €64,818
Income statement
- Gross operating margin -€86,460
down €86,460 (-46.2%), from €186,993 to €100,533
- Turnover -€85,321
down €85,321 (-26.4%), from €323,069 to €237,748
- Taxes -€24,109
down €24,109 (-92.7%), from €25,998 to €1,889
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
€52,939
Gross operating margin
-€86,460
Other operating charges
-€499
Financial income
+€58
Financial charges
+€1,969
Taxes
+€24,109
Result 2025
-€7,884
raises the resultlowers the result
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
+€83,910
Investment
+€1,380
Financing
-€80,778
Cash 2024
€1,829
From operations (derived)
+€83,910
Net result for the year
-€7,884
Depreciation
+€75,897
Provisions
-€3,927
Trade debts
-€9,256
Tax, wage and social debts
+€1,167
Other debts
+€27,913
Investment (derived)
+€1,380
Investment in fixed assets (net)
+€1,380
Financing
-€80,778
Debts after one year
-€82,693
Current portion of long-term debt
+€1,915
Cash 2025
€6,340
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,319,702 | €1,246,936 | -€72,766 | -5.5% |
| Fixed assets | 21/28 | €1,317,873 | €1,240,596 | -€77,277 | -5.9% |
| Tangible fixed assets | 22/27 | €1,316,399 | €1,240,502 | -€75,897 | -5.8% |
| Land and buildings | 22 | €1,316,399 | €1,240,502 | -€75,897 | -5.8% |
| Financial fixed assets | 28 | €1,474 | €94 | -€1,380 | -93.7% |
| Current assets | 29/58 | €1,829 | €6,340 | +€4,511 | +247% |
| Cash at bank and in hand | 54/58 | €1,829 | €6,340 | +€4,511 | +247% |
| Total equity and liabilities | 10/49 | €1,319,702 | €1,246,936 | -€72,766 | -5.5% |
| Equity | 10/15 | €420,494 | €412,609 | -€7,884 | -1.9% |
| Contributions | 10/11 | €163,450 | €163,450 | = | 0.0% |
| Capital | 10 | €163,450 | €163,450 | = | 0.0% |
| Issued capital | 100 | €163,450 | €163,450 | = | 0.0% |
| Reserves | 13 | €221,096 | €213,469 | -€7,627 | -3.4% |
| Non-distributable reserves | 130/1 | €16,345 | €16,345 | = | 0.0% |
| Legal reserve | 130 | €16,345 | €16,345 | = | 0.0% |
| Tax-exempt reserves | 132 | €116,341 | €108,714 | -€7,627 | -6.6% |
| Distributable reserves | 133 | €88,410 | €88,410 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,947 | €35,690 | -€257 | -0.7% |
| Provisions and deferred taxes | 16 | €59,885 | €55,957 | -€3,927 | -6.6% |
| Deferred taxes | 168 | €59,885 | €55,957 | -€3,927 | -6.6% |
| Amounts payable | 17/49 | €839,323 | €778,369 | -€60,954 | -7.3% |
| Amounts payable after more than one year | 17 | €683,669 | €600,976 | -€82,693 | -12.1% |
| Financial debts | 170/4 | €683,669 | €600,976 | -€82,693 | -12.1% |
| Amounts payable within one year | 42/48 | €155,654 | €177,393 | +€21,739 | +14.0% |
| Current portion of amounts payable after more than one year | 42 | €80,778 | €82,693 | +€1,915 | +2.4% |
| Trade debts | 44 | €10,684 | €1,428 | -€9,256 | -86.6% |
| Suppliers | 440/4 | €10,684 | €1,428 | -€9,256 | -86.6% |
| Taxes, remuneration and social security | 45 | €27,286 | €28,453 | +€1,167 | +4.3% |
| Taxes | 450/3 | €27,286 | €28,453 | +€1,167 | +4.3% |
| Other amounts payable | 47/48 | €36,906 | €64,818 | +€27,913 | +75.6% |
| Turnover | 70 | €323,069 | €237,748 | -€85,321 | -26.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €136,076 | €137,215 | +€1,139 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,897 | €75,897 | = | 0.0% |
| Other operating charges | 640/8 | €16,285 | €16,784 | +€499 | +3.1% |
| Gross operating margin | 9900 | €186,993 | €100,533 | -€86,460 | -46.2% |
| Operating profit (loss) | 9901 | €94,811 | €7,852 | -€86,959 | -91.7% |
| Financial income | 75/76B | - | €58 | +€58 | |
| Recurring financial income | 75 | - | €58 | +€58 | |
| Financial charges | 65/66B | €19,802 | €17,832 | -€1,969 | -9.9% |
| Recurring financial charges | 65 | €19,802 | €17,832 | -€1,969 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €75,009 | -€9,923 | -€84,932 | |
| Transfer from deferred taxes | 780 | €3,927 | €3,927 | = | 0.0% |
| Income taxes | 67/77 | €25,998 | €1,889 | -€24,109 | -92.7% |
| Profit (loss) for the period | 9904 | €52,939 | -€7,884 | -€60,823 | |
| Transfer from tax-exempt reserves | 789 | €7,627 | €7,627 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,566 | -€257 | -€60,823 |
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 15 October 2026 via checked.be.