PERIACTES: 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.
PERIACTES
Largest movements
- Deferred charges and accrued income -€123,178
down €123,178 (-91.4%), from €134,741 to €11,563
- Cash +€36,399
up €36,399 (+442%), from €8,236 to €44,636
mainly Deferred charges and accrued income (+€123,178) and Stocks and contracts (+€14,124)
- Receivables within one year +€26,116
up €26,116 (+20.4%), from €128,108 to €154,224
of which Trade receivables: +€25,630
- Stocks and contracts -€14,124
down €14,124 (-12.0%), from €117,668 to €103,544
- Tangible fixed assets +€4,341
up €4,341 (+190%), from €2,289 to €6,630
of which Other tangible fixed assets: +€4,889
- Trade debts -€56,081
down €56,081 (-43.3%), from €129,391 to €73,310
- Profit (loss) carried forward -€24,234
down €24,234 (-8.5%), from -€284,239 to -€308,473
- Tax, wage and social debts +€7,876
up €7,876 (+66.2%), from €11,901 to €19,777
of which Taxes: +€11,594
- Gross operating margin -€27,251
down €27,251 (-38.7%), from €70,371 to €43,120
- Staff costs -€22,246
down €22,246 (-31.6%), from €70,436 to €48,190
- Taxes +€14,131
up €14,131 (+3,594%), from €393 to €14,524
- Financial charges -€8,812
down €8,812 (-50.2%), from €17,551 to €8,740
- Financial income +€6,390
up €6,390 (+87,532%), from €7 to €6,397
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 | €391,042 | €320,597 | -€70,445 | -18.0% |
| Fixed assets | 21/28 | €2,289 | €6,630 | +€4,341 | +190% |
| Tangible fixed assets | 22/27 | €2,289 | €6,630 | +€4,341 | +190% |
| Plant, machinery and equipment | 23 | €1,450 | €1,250 | -€200 | -13.8% |
| Furniture and vehicles | 24 | €839 | €492 | -€347 | -41.4% |
| Other tangible fixed assets | 26 | - | €4,889 | +€4,889 | |
| Current assets | 29/58 | €388,753 | €313,966 | -€74,787 | -19.2% |
| Stocks and contracts in progress | 3 | €117,668 | €103,544 | -€14,124 | -12.0% |
| Stocks | 30/36 | €117,668 | €103,544 | -€14,124 | -12.0% |
| Amounts receivable within one year | 40/41 | €128,108 | €154,224 | +€26,116 | +20.4% |
| Trade receivables | 40 | €115,704 | €141,334 | +€25,630 | +22.2% |
| Other amounts receivable | 41 | €12,404 | €12,890 | +€486 | +3.9% |
| Cash at bank and in hand | 54/58 | €8,236 | €44,636 | +€36,399 | +442% |
| Deferred charges and accrued income | 490/1 | €134,741 | €11,563 | -€123,178 | -91.4% |
| Total equity and liabilities | 10/49 | €391,042 | €320,597 | -€70,445 | -18.0% |
| Equity | 10/15 | -€40,851 | -€65,085 | -€24,234 | -59.3% |
| Contributions | 10/11 | €173,100 | €173,100 | = | 0.0% |
| Reserves | 13 | €70,288 | €70,288 | = | 0.0% |
| Distributable reserves | 133 | €70,288 | €70,288 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€284,239 | -€308,473 | -€24,234 | -8.5% |
| Amounts payable | 17/49 | €431,892 | €385,681 | -€46,211 | -10.7% |
| Amounts payable within one year | 42/48 | €431,892 | €385,681 | -€46,211 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €129,391 | €73,310 | -€56,081 | -43.3% |
| Suppliers | 440/4 | €129,391 | €73,310 | -€56,081 | -43.3% |
| Advances received on contracts in progress | 46 | €190,572 | €192,594 | +€2,023 | +1.1% |
| Taxes, remuneration and social security | 45 | €11,901 | €19,777 | +€7,876 | +66.2% |
| Taxes | 450/3 | €1,433 | €13,027 | +€11,594 | +809% |
| Remuneration and social security | 454/9 | €10,468 | €6,750 | -€3,718 | -35.5% |
| Other amounts payable | 47/48 | €29 | €0 | -€29 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €18 | +€18 | |
| Remuneration, social security and pensions | 62 | €70,436 | €48,190 | -€22,246 | -31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €888 | €1,376 | +€488 | +54.9% |
| Other operating charges | 640/8 | €541 | €147 | -€394 | -72.9% |
| Non-recurring operating charges | 66A | €1,788 | €775 | -€1,013 | -56.7% |
| Gross operating margin | 9900 | €70,371 | €43,120 | -€27,251 | -38.7% |
| Operating profit (loss) | 9901 | -€3,282 | -€7,367 | -€4,085 | -124% |
| Financial income | 75/76B | €7 | €6,397 | +€6,390 | +87,532% |
| Recurring financial income | 75 | €7 | €6,397 | +€6,390 | +87,532% |
| Financial charges | 65/66B | €17,551 | €8,740 | -€8,812 | -50.2% |
| Recurring financial charges | 65 | €17,551 | €8,740 | -€8,812 | -50.2% |
| Profit (loss) for the period before taxes | 9903 | -€20,826 | -€9,710 | +€11,116 | +53.4% |
| Income taxes | 67/77 | €393 | €14,524 | +€14,131 | +3,594% |
| Profit (loss) for the period | 9904 | -€21,219 | -€24,234 | -€3,015 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,219 | -€24,234 | -€3,015 | -14.2% |
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 19 October 2026 via checked.be.