PERGAMINO: 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.
PERGAMINO
Largest movements
- Tangible fixed assets -€11,667
down €11,667 (-27.7%), from €42,132 to €30,466
- Cash +€4,134
up €4,134 (+1,132%), from €365 to €4,499
mainly Depreciation (+€12,348) and Net result for the year (+€11,051)
- Receivables within one year -€1,979
down €1,979 (-7.6%), from €26,122 to €24,143
of which Trade receivables: -€1,102
- Short-term financial debts -€21,000
down €21,000 (-77.8%), from €27,000 to €6,000
- Profit (loss) carried forward +€11,051
up €11,051 (+21.2%), from -€52,092 to -€41,041
- Tax, wage and social debts +€1,788
up €1,788 (+22.5%), from €7,937 to €9,725
of which Taxes: +€1,788
- Trade debts -€1,656
down €1,656 (-40.5%), from €4,088 to €2,432
- Depreciation -€3,210
down €3,210 (-20.6%), from €15,558 to €12,348
- Gross operating margin +€3,162
up €3,162 (+12.5%), from €25,376 to €28,538
- Financial charges -€1,726
down €1,726 (-45.2%), from €3,818 to €2,091
- Taxes +€1,016
up €1,016 (+825%), from €123 to €1,140
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,077 | €62,899 | -€9,178 | -12.7% |
| Fixed assets | 21/28 | €43,382 | €31,716 | -€11,667 | -26.9% |
| Tangible fixed assets | 22/27 | €42,132 | €30,466 | -€11,667 | -27.7% |
| Land and buildings | 22 | €29,925 | €24,331 | -€5,594 | -18.7% |
| Plant, machinery and equipment | 23 | €2,148 | €1,227 | -€922 | -42.9% |
| Furniture and vehicles | 24 | €10,059 | €4,908 | -€5,151 | -51.2% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €28,694 | €31,183 | +€2,488 | +8.7% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,122 | €24,143 | -€1,979 | -7.6% |
| Trade receivables | 40 | €25,245 | €24,143 | -€1,102 | -4.4% |
| Other amounts receivable | 41 | €877 | €0 | -€877 | -100% |
| Cash at bank and in hand | 54/58 | €365 | €4,499 | +€4,134 | +1,132% |
| Deferred charges and accrued income | 490/1 | €707 | €1,041 | +€334 | +47.2% |
| Total equity and liabilities | 10/49 | €72,077 | €62,899 | -€9,178 | -12.7% |
| Equity | 10/15 | €7,908 | €18,959 | +€11,051 | +140% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,092 | -€41,041 | +€11,051 | +21.2% |
| Amounts payable | 17/49 | €64,169 | €43,940 | -€20,230 | -31.5% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €44,169 | €23,940 | -€20,230 | -45.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €27,000 | €6,000 | -€21,000 | -77.8% |
| Credit institutions | 430/8 | €27,000 | €6,000 | -€21,000 | -77.8% |
| Trade debts | 44 | €4,088 | €2,432 | -€1,656 | -40.5% |
| Suppliers | 440/4 | €4,088 | €2,432 | -€1,656 | -40.5% |
| Taxes, remuneration and social security | 45 | €7,937 | €9,725 | +€1,788 | +22.5% |
| Taxes | 450/3 | €6,137 | €7,925 | +€1,788 | +29.1% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €5,144 | €5,783 | +€639 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,558 | €12,348 | -€3,210 | -20.6% |
| Other operating charges | 640/8 | €1,702 | €1,929 | +€227 | +13.3% |
| Gross operating margin | 9900 | €25,376 | €28,538 | +€3,162 | +12.5% |
| Operating profit (loss) | 9901 | €8,116 | €14,262 | +€6,146 | +75.7% |
| Financial income | 75/76B | €0 | €21 | +€21 | |
| Recurring financial income | 75 | €0 | €21 | +€21 | |
| Financial charges | 65/66B | €3,818 | €2,091 | -€1,726 | -45.2% |
| Recurring financial charges | 65 | €3,818 | €2,091 | -€1,726 | -45.2% |
| Profit (loss) for the period before taxes | 9903 | €4,298 | €12,191 | +€7,893 | +184% |
| Income taxes | 67/77 | €123 | €1,140 | +€1,016 | +825% |
| Profit (loss) for the period | 9904 | €4,175 | €11,051 | +€6,876 | +165% |
| Profit (loss) for the period to be appropriated | 9905 | €4,175 | €11,051 | +€6,876 | +165% |
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 18 October 2026 via checked.be.