PERIFERIA: 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.
PERIFERIA
Largest movements
- Cash -€93,699
down €93,699 (-50.9%), from €183,925 to €90,226
mainly Receivables within one year (-€41,750) and Accrued charges and deferred income (-€22,471)
- Receivables within one year +€41,750
up €41,750 (+223%), from €18,690 to €60,440
of which Trade receivables: +€47,135
- Tangible fixed assets +€3,672
up €3,672 (+120%), from €3,067 to €6,739
of which Plant, machinery and equipment: +€3,727
- Accrued charges and deferred income -€22,471
down €22,471 (-58.0%), from €38,728 to €16,257
- Tax, wage and social debts -€16,960
down €16,960 (-33.8%), from €50,184 to €33,224
of which Remuneration and social security: -€9,427
- Profit (loss) carried forward +€13,381
up €13,381 (+53.7%), from €24,899 to €38,280
- Reserves -€12,500
down €12,500 (-14.7%), from €84,915 to €72,415
- Trade debts -€7,989
down €7,989 (-84.2%), from €9,488 to €1,500
- Staff costs +€7,874
up €7,874 (+2.2%), from €360,478 to €368,352
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €208,213 | €161,676 | -€46,538 | -22.4% |
| Fixed assets | 21/28 | €3,724 | €7,396 | +€3,672 | +98.6% |
| Tangible fixed assets | 22/27 | €3,067 | €6,739 | +€3,672 | +120% |
| Plant, machinery and equipment | 23 | €2,792 | €6,519 | +€3,727 | +133% |
| Furniture and vehicles | 24 | €275 | €220 | -€55 | -20.0% |
| Financial fixed assets | 28 | €656 | €656 | = | 0.0% |
| Current assets | 29/58 | €204,490 | €154,280 | -€50,210 | -24.6% |
| Amounts receivable within one year | 40/41 | €18,690 | €60,440 | +€41,750 | +223% |
| Trade receivables | 40 | €3,735 | €50,870 | +€47,135 | +1,262% |
| Other amounts receivable | 41 | €14,955 | €9,570 | -€5,386 | -36.0% |
| Current investments | 50/53 | €25 | €25 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €183,925 | €90,226 | -€93,699 | -50.9% |
| Deferred charges and accrued income | 490/1 | €1,850 | €3,589 | +€1,739 | +94.0% |
| Total equity and liabilities | 10/49 | €208,213 | €161,676 | -€46,538 | -22.4% |
| Equity | 10/15 | €109,814 | €110,695 | +€881 | +0.8% |
| Reserves | 13 | €84,915 | €72,415 | -€12,500 | -14.7% |
| Profit (loss) carried forward | 14 | €24,899 | €38,280 | +€13,381 | +53.7% |
| Amounts payable | 17/49 | €98,400 | €50,980 | -€47,419 | -48.2% |
| Amounts payable within one year | 42/48 | €59,672 | €34,723 | -€24,948 | -41.8% |
| Trade debts | 44 | €9,488 | €1,500 | -€7,989 | -84.2% |
| Suppliers | 440/4 | €9,488 | €1,500 | -€7,989 | -84.2% |
| Taxes, remuneration and social security | 45 | €50,184 | €33,224 | -€16,960 | -33.8% |
| Taxes | 450/3 | €11,752 | €4,219 | -€7,533 | -64.1% |
| Remuneration and social security | 454/9 | €38,432 | €29,004 | -€9,427 | -24.5% |
| Accrued charges and deferred income | 492/3 | €38,728 | €16,257 | -€22,471 | -58.0% |
| Non-recurring operating income | 76A | €5,063 | €810 | -€4,253 | -84.0% |
| Remuneration, social security and pensions | 62 | €360,478 | €368,352 | +€7,874 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,872 | €2,123 | +€252 | +13.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,000 | - | +€1,000 | |
| Other operating charges | 640/8 | €1,652 | €752 | -€899 | -54.4% |
| Gross operating margin | 9900 | €373,307 | €372,239 | -€1,068 | -0.3% |
| Operating profit (loss) | 9901 | €10,305 | €1,011 | -€9,294 | -90.2% |
| Financial income | 75/76B | €44 | €120 | +€76 | +173% |
| Recurring financial income | 75 | €44 | €120 | +€76 | +173% |
| Financial charges | 65/66B | €167 | €156 | -€11 | -6.3% |
| Recurring financial charges | 65 | €167 | €156 | -€11 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €10,183 | €976 | -€9,207 | -90.4% |
| Income taxes | 67/77 | €89 | €94 | +€5 | +6.1% |
| Profit (loss) for the period | 9904 | €10,094 | €881 | -€9,213 | -91.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,094 | €881 | -€9,213 | -91.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.