PerformIT: 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.
PerformIT
Largest movements
- Tangible fixed assets -€20,256
down €20,256 (-21.2%), from €95,503 to €75,247
of which Furniture and vehicles: -€17,648
- Deferred charges and accrued income -€8,367
down €8,367 (-22.8%), from €36,622 to €28,255
- Receivables within one year -€5,707
down €5,707 (-22.6%), from €25,203 to €19,496
of which Trade receivables: -€8,194
- Debts after one year -€15,026
down €15,026 (-33.0%), from €45,470 to €30,444
- Reserves -€10,910
down €10,910 (-10.0%), from €109,401 to €98,491
- Current portion of long-term debt -€9,440
down €9,440 (-38.6%), from €24,466 to €15,026
- Tax, wage and social debts +€2,192
up €2,192 (+30.1%), from €7,294 to €9,486
- Gross operating margin +€3,045
up €3,045 (+7.8%), from €39,289 to €42,335
- Taxes +€1,162
up €1,162 (+23.2%), from €5,011 to €6,173
- Depreciation +€727
up €727 (+3.3%), from €21,865 to €22,592
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 | €199,196 | €165,989 | -€33,207 | -16.7% |
| Fixed assets | 21/28 | €95,503 | €75,247 | -€20,256 | -21.2% |
| Tangible fixed assets | 22/27 | €95,503 | €75,247 | -€20,256 | -21.2% |
| Plant, machinery and equipment | 23 | €13,401 | €11,262 | -€2,140 | -16.0% |
| Furniture and vehicles | 24 | €80,518 | €62,870 | -€17,648 | -21.9% |
| Other tangible fixed assets | 26 | €1,584 | €1,115 | -€469 | -29.6% |
| Current assets | 29/58 | €103,693 | €90,743 | -€12,951 | -12.5% |
| Amounts receivable after more than one year | 29 | €3,100 | €3,100 | = | 0.0% |
| Other amounts receivable | 291 | €3,100 | €3,100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,203 | €19,496 | -€5,707 | -22.6% |
| Trade receivables | 40 | €17,279 | €9,085 | -€8,194 | -47.4% |
| Other amounts receivable | 41 | €7,924 | €10,411 | +€2,487 | +31.4% |
| Cash at bank and in hand | 54/58 | €38,769 | €39,892 | +€1,123 | +2.9% |
| Deferred charges and accrued income | 490/1 | €36,622 | €28,255 | -€8,367 | -22.8% |
| Total equity and liabilities | 10/49 | €199,196 | €165,989 | -€33,207 | -16.7% |
| Equity | 10/15 | €119,986 | €109,076 | -€10,910 | -9.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €109,401 | €98,491 | -€10,910 | -10.0% |
| Distributable reserves | 133 | €109,401 | €98,491 | -€10,910 | -10.0% |
| Profit (loss) carried forward | 14 | €4,384 | €4,384 | = | 0.0% |
| Amounts payable | 17/49 | €79,211 | €56,914 | -€22,297 | -28.1% |
| Amounts payable after more than one year | 17 | €45,470 | €30,444 | -€15,026 | -33.0% |
| Financial debts | 170/4 | €45,470 | €30,444 | -€15,026 | -33.0% |
| Amounts payable within one year | 42/48 | €33,741 | €26,470 | -€7,271 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | €24,466 | €15,026 | -€9,440 | -38.6% |
| Trade debts | 44 | €1,981 | €1,958 | -€23 | -1.2% |
| Suppliers | 440/4 | €1,981 | €1,958 | -€23 | -1.2% |
| Taxes, remuneration and social security | 45 | €7,294 | €9,486 | +€2,192 | +30.1% |
| Taxes | 450/3 | €7,294 | €9,486 | +€2,192 | +30.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,865 | €22,592 | +€727 | +3.3% |
| Other operating charges | 640/8 | €1,189 | €1,130 | -€59 | -5.0% |
| Non-recurring operating charges | 66A | - | €222 | +€222 | |
| Gross operating margin | 9900 | €39,289 | €42,335 | +€3,045 | +7.8% |
| Operating profit (loss) | 9901 | €16,236 | €18,391 | +€2,155 | +13.3% |
| Financial income | 75/76B | €554 | €699 | +€145 | +26.2% |
| Recurring financial income | 75 | €554 | €699 | +€145 | +26.2% |
| Financial charges | 65/66B | €2,858 | €2,656 | -€201 | -7.0% |
| Recurring financial charges | 65 | €2,858 | €2,656 | -€201 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €13,932 | €16,434 | +€2,501 | +18.0% |
| Income taxes | 67/77 | €5,011 | €6,173 | +€1,162 | +23.2% |
| Profit (loss) for the period | 9904 | €8,921 | €10,260 | +€1,339 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,921 | €10,260 | +€1,339 | +15.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.