PERIBATHOS: 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.
PERIBATHOS
Largest movements
- Cash -€135,796
down €135,796 (-39.0%), from €348,324 to €212,528
mainly Contributions, distributions and other (-€443,883) and Tax, wage and social debts (-€17,447)
- Reserves -€283,052
down €283,052 (-79.4%), from €356,406 to €73,354
- Other debts +€161,706
up €161,706 (+4404.4%), from €3,672 to €165,378
- Tax, wage and social debts -€17,447
down €17,447 (-97.3%), from €17,925 to €478
of which Taxes: -€17,447
- Gross operating margin +€6,028
up €6,028 (+2.9%), from €206,410 to €212,438
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 | €379,764 | €240,921 | -€138,843 | -36.6% |
| Fixed assets | 21/28 | €7,635 | €4,630 | -€3,005 | -39.4% |
| Tangible fixed assets | 22/27 | €7,371 | €4,366 | -€3,005 | -40.8% |
| Furniture and vehicles | 24 | €7,371 | €4,366 | -€3,005 | -40.8% |
| Financial fixed assets | 28 | €264 | €264 | = | 0.0% |
| Current assets | 29/58 | €372,129 | €236,291 | -€135,838 | -36.5% |
| Amounts receivable within one year | 40/41 | - | €1,215 | +€1,215 | |
| Other amounts receivable | 41 | - | €1,215 | +€1,215 | |
| Cash at bank and in hand | 54/58 | €348,324 | €212,528 | -€135,796 | -39.0% |
| Deferred charges and accrued income | 490/1 | €23,805 | €22,549 | -€1,256 | -5.3% |
| Total equity and liabilities | 10/49 | €379,764 | €240,921 | -€138,843 | -36.6% |
| Equity | 10/15 | €357,406 | €74,354 | -€283,052 | -79.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €356,406 | €73,354 | -€283,052 | -79.4% |
| Distributable reserves | 133 | €356,406 | €73,354 | -€283,052 | -79.4% |
| Amounts payable | 17/49 | €22,358 | €166,567 | +€144,209 | +645.0% |
| Amounts payable within one year | 42/48 | €22,358 | €166,567 | +€144,209 | +645.0% |
| Trade debts | 44 | €761 | €711 | -€50 | -6.5% |
| Suppliers | 440/4 | €761 | €711 | -€50 | -6.5% |
| Taxes, remuneration and social security | 45 | €17,925 | €478 | -€17,447 | -97.3% |
| Taxes | 450/3 | €17,447 | - | -€17,447 | |
| Remuneration and social security | 454/9 | €478 | €478 | = | 0.0% |
| Other amounts payable | 47/48 | €3,672 | €165,378 | +€161,706 | +4404.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,005 | €3,005 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €549 | +€21 | +3.9% |
| Gross operating margin | 9900 | €206,410 | €212,438 | +€6,028 | +2.9% |
| Operating profit (loss) | 9901 | €202,877 | €208,884 | +€6,007 | +3.0% |
| Financial income | 75/76B | €23 | €2,083 | +€2,060 | +8909.6% |
| Recurring financial income | 75 | €23 | €2,083 | +€2,060 | +8909.6% |
| Financial charges | 65/66B | €726 | €726 | +€0 | 0.0% |
| Recurring financial charges | 65 | €726 | €726 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €202,174 | €210,241 | +€8,067 | +4.0% |
| Income taxes | 67/77 | €47,454 | €49,410 | +€1,956 | +4.1% |
| Profit (loss) for the period | 9904 | €154,720 | €160,831 | +€6,111 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €154,720 | €160,831 | +€6,111 | +3.9% |
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 9 October 2026 via checked.be.