PERGOLA: 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.
PERGOLA
Largest movements
- Tangible fixed assets -€6,261
down €6,261 (-45.9%), from €13,634 to €7,372
of which Furniture and vehicles: -€5,185
- Cash -€2,941
down €2,941 (-53.8%), from €5,471 to €2,530
mainly Other debts (-€7,254) and Trade debts (-€5,838)
- Deferred charges and accrued income -€1,934
down €1,934 (-69.7%), from €2,776 to €842
- Other debts -€7,254
down €7,254 (-9.1%), from €79,407 to €72,154
- Trade debts -€5,838
down €5,838 (-8.6%), from €67,947 to €62,109
- Accrued charges and deferred income +€5,323
new in 2025: €5,323
- Profit (loss) carried forward -€4,541
down €4,541 (-6.7%), from -€67,928 to -€72,470
- Tax, wage and social debts +€2,345
up €2,345 (+29.6%), from €7,927 to €10,272
of which Remuneration and social security: +€1,211
- Staff costs +€28,166
up €28,166 (+61.1%), from €46,067 to €74,232
- Gross operating margin +€23,021
up €23,021 (+38.0%), from €60,507 to €83,527
- Other operating charges -€4,756
down €4,756 (-52.1%), from €9,123 to €4,367
- Financial charges +€920
up €920 (+40.2%), from €2,288 to €3,208
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 | €158,560 | €148,597 | -€9,964 | -6.3% |
| Fixed assets | 21/28 | €32,334 | €26,072 | -€6,261 | -19.4% |
| Tangible fixed assets | 22/27 | €13,634 | €7,372 | -€6,261 | -45.9% |
| Plant, machinery and equipment | 23 | €2,571 | €1,494 | -€1,076 | -41.9% |
| Furniture and vehicles | 24 | €11,063 | €5,878 | -€5,185 | -46.9% |
| Financial fixed assets | 28 | €18,700 | €18,700 | = | 0.0% |
| Current assets | 29/58 | €126,227 | €122,524 | -€3,702 | -2.9% |
| Stocks and contracts in progress | 3 | €18,566 | €18,566 | = | 0.0% |
| Stocks | 30/36 | €18,566 | €18,566 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €99,413 | €100,586 | +€1,173 | +1.2% |
| Trade receivables | 40 | €94,761 | €96,655 | +€1,894 | +2.0% |
| Other amounts receivable | 41 | €4,652 | €3,931 | -€721 | -15.5% |
| Cash at bank and in hand | 54/58 | €5,471 | €2,530 | -€2,941 | -53.8% |
| Deferred charges and accrued income | 490/1 | €2,776 | €842 | -€1,934 | -69.7% |
| Total equity and liabilities | 10/49 | €158,560 | €148,597 | -€9,964 | -6.3% |
| Equity | 10/15 | -€46,721 | -€51,262 | -€4,541 | -9.7% |
| Contributions | 10/11 | €19,349 | €19,349 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,928 | -€72,470 | -€4,541 | -6.7% |
| Amounts payable | 17/49 | €205,281 | €199,858 | -€5,423 | -2.6% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €155,281 | €144,535 | -€10,746 | -6.9% |
| Trade debts | 44 | €67,947 | €62,109 | -€5,838 | -8.6% |
| Suppliers | 440/4 | €67,947 | €62,109 | -€5,838 | -8.6% |
| Taxes, remuneration and social security | 45 | €7,927 | €10,272 | +€2,345 | +29.6% |
| Taxes | 450/3 | - | €1,134 | +€1,134 | |
| Remuneration and social security | 454/9 | €7,927 | €9,138 | +€1,211 | +15.3% |
| Other amounts payable | 47/48 | €79,407 | €72,154 | -€7,254 | -9.1% |
| Accrued charges and deferred income | 492/3 | - | €5,323 | +€5,323 | |
| Remuneration, social security and pensions | 62 | €46,067 | €74,232 | +€28,166 | +61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,261 | €6,261 | = | 0.0% |
| Other operating charges | 640/8 | €9,123 | €4,367 | -€4,756 | -52.1% |
| Gross operating margin | 9900 | €60,507 | €83,527 | +€23,021 | +38.0% |
| Operating profit (loss) | 9901 | -€944 | -€1,333 | -€389 | -41.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,288 | €3,208 | +€920 | +40.2% |
| Recurring financial charges | 65 | €2,288 | €3,208 | +€920 | +40.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,232 | -€4,541 | -€1,310 | -40.5% |
| Profit (loss) for the period | 9904 | -€3,232 | -€4,541 | -€1,310 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,232 | -€4,541 | -€1,310 | -40.5% |
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 16 October 2026 via checked.be.