Perifora: what changed
Two fiscal 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.
Perifora
Largest movements
- Cash +€37,174
up €37,174 (+81.5%), from €45,606 to €82,780
mainly Receivables within one year (+€27,732) and Net result for the year (+€23,298)
- Receivables within one year -€27,732
down €27,732 (-65.5%), from €42,360 to €14,628
of which Trade receivables: -€27,732
- Deferred charges and accrued income +€11,900
up €11,900 (+46.4%), from €25,620 to €37,520
- Reserves +€23,298
up €23,298 (+32.5%), from €71,760 to €95,058
of which Distributable reserves: +€23,298
- Tax, wage and social debts -€3,542
down €3,542 (-31.0%), from €11,439 to €7,897
- Gross operating margin -€4,290
down €4,290 (-12.8%), from €33,579 to €29,289
- Financial charges -€1,126
down €1,126 (-14.8%), from €7,589 to €6,463
- Depreciation -€1,002
down €1,002 (-47.1%), from €2,127 to €1,125
- Taxes -€683
down €683 (-6.9%), from €9,904 to €9,221
- Other operating charges -€546
down €546 (-48.3%), from €1,129 to €583
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 | €285,835 | €305,553 | +€19,719 | +6.9% |
| Fixed assets | 21/28 | €2,248 | €625 | -€1,623 | -72.2% |
| Tangible fixed assets | 22/27 | €2,208 | €585 | -€1,623 | -73.5% |
| Furniture and vehicles | 24 | €2,208 | €585 | -€1,623 | -73.5% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €283,587 | €304,928 | +€21,342 | +7.5% |
| Amounts receivable after more than one year | 29 | €170,000 | €170,000 | = | 0.0% |
| Other amounts receivable | 291 | €170,000 | €170,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,360 | €14,628 | -€27,732 | -65.5% |
| Trade receivables | 40 | €39,264 | €11,532 | -€27,732 | -70.6% |
| Other amounts receivable | 41 | €3,096 | €3,096 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €45,606 | €82,780 | +€37,174 | +81.5% |
| Deferred charges and accrued income | 490/1 | €25,620 | €37,520 | +€11,900 | +46.4% |
| Total equity and liabilities | 10/49 | €285,835 | €305,553 | +€19,719 | +6.9% |
| Equity | 10/15 | €171,760 | €195,058 | +€23,298 | +13.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €71,760 | €95,058 | +€23,298 | +32.5% |
| Tax-exempt reserves | 132 | €4,588 | €4,588 | = | 0.0% |
| Distributable reserves | 133 | €67,172 | €90,470 | +€23,298 | +34.7% |
| Amounts payable | 17/49 | €114,075 | €110,496 | -€3,579 | -3.1% |
| Amounts payable within one year | 42/48 | €114,075 | €110,496 | -€3,579 | -3.1% |
| Trade debts | 44 | €1,569 | €3,963 | +€2,394 | +152.6% |
| Suppliers | 440/4 | €1,569 | €3,963 | +€2,394 | +152.6% |
| Taxes, remuneration and social security | 45 | €11,439 | €7,897 | -€3,542 | -31.0% |
| Taxes | 450/3 | €11,439 | €7,897 | -€3,542 | -31.0% |
| Other amounts payable | 47/48 | €101,067 | €98,635 | -€2,432 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,127 | €1,125 | -€1,002 | -47.1% |
| Other operating charges | 640/8 | €1,129 | €583 | -€546 | -48.3% |
| Non-recurring operating charges | 66A | - | €498 | +€498 | |
| Gross operating margin | 9900 | €33,579 | €29,289 | -€4,290 | -12.8% |
| Operating profit (loss) | 9901 | €30,323 | €27,083 | -€3,241 | -10.7% |
| Financial income | 75/76B | €11,900 | €11,900 | = | 0.0% |
| Recurring financial income | 75 | €11,900 | €11,900 | = | 0.0% |
| Financial charges | 65/66B | €7,589 | €6,463 | -€1,126 | -14.8% |
| Recurring financial charges | 65 | €7,589 | €6,463 | -€1,126 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €34,634 | €32,519 | -€2,115 | -6.1% |
| Income taxes | 67/77 | €9,904 | €9,221 | -€683 | -6.9% |
| Profit (loss) for the period | 9904 | €24,730 | €23,298 | -€1,432 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,730 | €23,298 | -€1,432 | -5.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.