Performant: what changed
What changed
Performant
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€140,130
2024 · €67,719+€72,410
Equity
€308,390
2024 · €168,260+€140,130
Cash
€324,158
2024 · €72,554+€251,604
Balance sheet total
€505,679
2024 · €220,352+€285,327
Largest movements
Assets
- Cash +€251,604
up €251,604 (+347%), from €72,554 to €324,158
mainly Net result for the year (+€140,130) and Accrued charges and deferred income (+€120,000)
- Receivables after one year +€65,000
new in 2025: €65,000
- Tangible fixed assets -€35,548
down €35,548 (-36.8%), from €96,614 to €61,066
of which Furniture and vehicles: -€34,960
Equity and liabilities
- Profit (loss) carried forward +€140,130
up €140,130 (+84.3%), from €166,260 to €306,390
- Accrued charges and deferred income +€120,000
new in 2025: €120,000
- Tax, wage and social debts +€39,640
up €39,640 (+164%), from €24,157 to €63,797
- Debts after one year -€7,682
down €7,682 (-56.9%), from €13,492 to €5,810
- Trade debts -€6,495
no longer reported in 2025 (was €6,495)
Income statement
- Gross operating margin +€123,937
up €123,937 (+112%), from €110,718 to €234,656
- Taxes +€28,616
up €28,616 (+139%), from €20,592 to €49,208
- Depreciation +€18,515
up €18,515 (+89.7%), from €20,645 to €39,160
- Other operating charges +€4,841
up €4,841 (+388%), from €1,249 to €6,090
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€67,719
Gross operating margin
+€123,937
Staff costs
-€50
Depreciation
-€18,515
Other operating charges
-€4,841
Financial income
+€359
Financial charges
+€136
Taxes
-€28,616
Result 2025
€140,130
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€262,823
Investment
-€3,611
Financing
-€7,608
Cash 2024
€72,554
From operations (derived)
+€262,823
Net result for the year
+€140,130
Depreciation
+€39,160
Receivables after one year
-€65,000
Receivables within one year
-€4,156
Smaller working-capital items
-€455
Trade debts
-€6,495
Tax, wage and social debts
+€39,640
Accrued charges and deferred income
+€120,000
Investment (derived)
-€3,611
Investment in fixed assets (net)
-€3,611
Financing
-€7,608
Debts after one year
-€7,682
Current portion of long-term debt
+€74
Cash 2025
€324,158
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €220,352 | €505,679 | +€285,327 | +129% |
| Fixed assets | 21/28 | €96,864 | €61,316 | -€35,548 | -36.7% |
| Tangible fixed assets | 22/27 | €96,614 | €61,066 | -€35,548 | -36.8% |
| Plant, machinery and equipment | 23 | €11,626 | €11,038 | -€588 | -5.1% |
| Furniture and vehicles | 24 | €84,987 | €50,028 | -€34,960 | -41.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €123,488 | €444,363 | +€320,875 | +260% |
| Amounts receivable after more than one year | 29 | - | €65,000 | +€65,000 | |
| Other amounts receivable | 291 | - | €65,000 | +€65,000 | |
| Amounts receivable within one year | 40/41 | €50,763 | €54,919 | +€4,156 | +8.2% |
| Trade receivables | 40 | €50,763 | €48,432 | -€2,331 | -4.6% |
| Other amounts receivable | 41 | - | €6,487 | +€6,487 | |
| Cash at bank and in hand | 54/58 | €72,554 | €324,158 | +€251,604 | +347% |
| Deferred charges and accrued income | 490/1 | €171 | €286 | +€115 | +67.6% |
| Total equity and liabilities | 10/49 | €220,352 | €505,679 | +€285,327 | +129% |
| Equity | 10/15 | €168,260 | €308,390 | +€140,130 | +83.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,260 | €306,390 | +€140,130 | +84.3% |
| Amounts payable | 17/49 | €52,092 | €197,289 | +€145,197 | +279% |
| Amounts payable after more than one year | 17 | €13,492 | €5,810 | -€7,682 | -56.9% |
| Financial debts | 170/4 | €13,492 | €5,810 | -€7,682 | -56.9% |
| Amounts payable within one year | 42/48 | €38,599 | €71,479 | +€32,879 | +85.2% |
| Current portion of amounts payable after more than one year | 42 | €7,608 | €7,682 | +€74 | +1.0% |
| Trade debts | 44 | €6,495 | - | -€6,495 | |
| Suppliers | 440/4 | €6,495 | - | -€6,495 | |
| Taxes, remuneration and social security | 45 | €24,157 | €63,797 | +€39,640 | +164% |
| Taxes | 450/3 | €24,157 | €63,797 | +€39,640 | +164% |
| Other amounts payable | 47/48 | €340 | - | -€340 | |
| Accrued charges and deferred income | 492/3 | - | €120,000 | +€120,000 | |
| Remuneration, social security and pensions | 62 | - | €50 | +€50 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,645 | €39,160 | +€18,515 | +89.7% |
| Other operating charges | 640/8 | €1,249 | €6,090 | +€4,841 | +388% |
| Gross operating margin | 9900 | €110,718 | €234,656 | +€123,937 | +112% |
| Operating profit (loss) | 9901 | €88,825 | €189,357 | +€100,532 | +113% |
| Financial income | 75/76B | €1 | €359 | +€359 | +56,916% |
| Recurring financial income | 75 | €1 | €359 | +€359 | +56,916% |
| Financial charges | 65/66B | €514 | €378 | -€136 | -26.4% |
| Recurring financial charges | 65 | €514 | €378 | -€136 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €88,312 | €189,338 | +€101,026 | +114% |
| Income taxes | 67/77 | €20,592 | €49,208 | +€28,616 | +139% |
| Profit (loss) for the period | 9904 | €67,719 | €140,130 | +€72,410 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €67,719 | €140,130 | +€72,410 | +107% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.