PERFORMANT: 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.
PERFORMANT
Largest movements
- Cash +€67,078
up €67,078 (+190.3%), from €35,251 to €102,329
mainly Tax, wage and social debts (+€92,179) and Trade debts (+€7,119)
- Deferred charges and accrued income +€17,159
up €17,159 (+47.0%), from €36,522 to €53,681
- Receivables within one year -€4,280
down €4,280 (-65.7%), from €6,518 to €2,238
of which Other amounts receivable: -€3,635
- Tax, wage and social debts +€92,179
up €92,179 (+126.1%), from €73,121 to €165,301
of which Remuneration and social security: +€89,667
- Profit (loss) carried forward -€20,306
down €20,306, from €6,778 to -€13,528
- Trade debts +€7,119
up €7,119 (+502.8%), from €1,416 to €8,535
- Gross operating margin +€98,069
up €98,069 (+10.2%), from €961,226 to €1.1m
- Staff costs +€78,898
up €78,898 (+7.9%), from €999,715 to €1.1m
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 | €81,318 | €160,308 | +€78,990 | +97.1% |
| Fixed assets | 21/28 | €3,028 | €2,060 | -€967 | -31.9% |
| Tangible fixed assets | 22/27 | €1,630 | €862 | -€767 | -47.1% |
| Furniture and vehicles | 24 | €1,630 | €862 | -€767 | -47.1% |
| Financial fixed assets | 28 | €1,398 | €1,198 | -€200 | -14.3% |
| Current assets | 29/58 | €78,290 | €158,247 | +€79,957 | +102.1% |
| Amounts receivable within one year | 40/41 | €6,518 | €2,238 | -€4,280 | -65.7% |
| Trade receivables | 40 | €2,115 | €1,470 | -€645 | -30.5% |
| Other amounts receivable | 41 | €4,403 | €768 | -€3,635 | -82.6% |
| Cash at bank and in hand | 54/58 | €35,251 | €102,329 | +€67,078 | +190.3% |
| Deferred charges and accrued income | 490/1 | €36,522 | €53,681 | +€17,159 | +47.0% |
| Total equity and liabilities | 10/49 | €81,318 | €160,308 | +€78,990 | +97.1% |
| Equity | 10/15 | €6,778 | -€13,528 | -€20,306 | |
| Profit (loss) carried forward | 14 | €6,778 | -€13,528 | -€20,306 | |
| Amounts payable | 17/49 | €74,540 | €173,836 | +€99,296 | +133.2% |
| Amounts payable within one year | 42/48 | €74,537 | €173,835 | +€99,298 | +133.2% |
| Trade debts | 44 | €1,416 | €8,535 | +€7,119 | +502.8% |
| Suppliers | 440/4 | €1,416 | €8,535 | +€7,119 | +502.8% |
| Taxes, remuneration and social security | 45 | €73,121 | €165,301 | +€92,179 | +126.1% |
| Taxes | 450/3 | - | €2,512 | +€2,512 | |
| Remuneration and social security | 454/9 | €73,121 | €162,789 | +€89,667 | +122.6% |
| Accrued charges and deferred income | 492/3 | €3 | €1 | -€2 | -69.3% |
| Remuneration, social security and pensions | 62 | €999,715 | €1,078,612 | +€78,898 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,170 | €767 | -€402 | -34.4% |
| Other operating charges | 640/8 | €527 | €538 | +€11 | +2.0% |
| Gross operating margin | 9900 | €961,226 | €1,059,295 | +€98,069 | +10.2% |
| Operating profit (loss) | 9901 | -€40,186 | -€20,623 | +€19,563 | +48.7% |
| Financial income | 75/76B | €110 | €614 | +€505 | +460.7% |
| Recurring financial income | 75 | €110 | €614 | +€505 | +460.7% |
| Financial charges | 65/66B | €184 | €298 | +€114 | +62.2% |
| Recurring financial charges | 65 | €184 | €298 | +€114 | +62.2% |
| Profit (loss) for the period before taxes | 9903 | -€40,260 | -€20,306 | +€19,954 | +49.6% |
| Profit (loss) for the period | 9904 | -€40,260 | -€20,306 | +€19,954 | +49.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,260 | -€20,306 | +€19,954 | +49.6% |
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 12 October 2026 via checked.be.