PERGAL: 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.
PERGAL
Largest movements
- Cash -€2,016
down €2,016 (-3.4%), from €58,525 to €56,509
mainly Net result for the year (-€2,073) and Receivables within one year (-€1,258)
- Receivables within one year +€1,258
up €1,258 (+110.0%), from €1,144 to €2,402
of which Trade receivables: +€1,162
- Tangible fixed assets -€1,234
down €1,234 (-10.0%), from €12,370 to €11,136
- Reserves -€2,073
down €2,073 (-12.8%), from €16,178 to €14,105
- Gross operating margin +€2,344
up €2,344 (+75.6%), from -€3,099 to -€755
- Financial income -€79
down €79 (-18.0%), from €440 to €360
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,178 | €76,186 | -€1,992 | -2.5% |
| Fixed assets | 21/28 | €18,509 | €17,275 | -€1,234 | -6.7% |
| Tangible fixed assets | 22/27 | €12,370 | €11,136 | -€1,234 | -10.0% |
| Land and buildings | 22 | €12,370 | €11,136 | -€1,234 | -10.0% |
| Financial fixed assets | 28 | €6,139 | €6,139 | = | 0.0% |
| Current assets | 29/58 | €59,669 | €58,911 | -€758 | -1.3% |
| Amounts receivable within one year | 40/41 | €1,144 | €2,402 | +€1,258 | +110.0% |
| Trade receivables | 40 | €1,000 | €2,162 | +€1,162 | +116.2% |
| Other amounts receivable | 41 | €144 | €240 | +€96 | +66.8% |
| Cash at bank and in hand | 54/58 | €58,525 | €56,509 | -€2,016 | -3.4% |
| Total equity and liabilities | 10/49 | €78,178 | €76,186 | -€1,992 | -2.5% |
| Equity | 10/15 | €78,178 | €76,105 | -€2,073 | -2.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €16,178 | €14,105 | -€2,073 | -12.8% |
| Distributable reserves | 133 | €16,178 | €14,105 | -€2,073 | -12.8% |
| Amounts payable | 17/49 | - | €81 | +€81 | |
| Amounts payable within one year | 42/48 | - | €81 | +€81 | |
| Trade debts | 44 | - | €21 | +€21 | |
| Suppliers | 440/4 | - | €21 | +€21 | |
| Other amounts payable | 47/48 | - | €60 | +€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,234 | €1,234 | = | 0.0% |
| Gross operating margin | 9900 | -€3,099 | -€755 | +€2,344 | +75.6% |
| Operating profit (loss) | 9901 | -€4,333 | -€1,989 | +€2,344 | +54.1% |
| Financial income | 75/76B | €440 | €360 | -€79 | -18.0% |
| Recurring financial income | 75 | €440 | €360 | -€79 | -18.0% |
| Financial charges | 65/66B | €433 | €444 | +€11 | +2.6% |
| Recurring financial charges | 65 | €433 | €444 | +€11 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,327 | -€2,073 | +€2,253 | +52.1% |
| Profit (loss) for the period | 9904 | -€4,327 | -€2,073 | +€2,253 | +52.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,327 | -€2,073 | +€2,253 | +52.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.