PERIHELION: 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.
PERIHELION
Largest movements
- Receivables within one year -€87,893
down €87,893 (-24.3%), from €362,109 to €274,216
- Cash -€15,160
down €15,160 (-100.0%), from €15,161 to €1
mainly Tax, wage and social debts (-€96,990) and Accrued charges and deferred income (-€5,040)
- Tax, wage and social debts -€96,990
no longer reported in 2025 (was €96,990)
- Gross operating margin -€139,837
down €139,837, from €138,868 to -€969
- Taxes -€42,700
no longer reported in 2025 (was €42,700)
- Financial charges -€19,384
down €19,384 (-99.7%), from €19,438 to €54
of which Non-recurring financial charges: -€19,163
- Financial income -€4,536
no longer reported in 2025 (was €4,536)
- Other operating charges -€3,827
no longer reported in 2025 (was €3,827)
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 | €594,989 | €491,936 | -€103,053 | -17.3% |
| Current assets | 29/58 | €594,989 | €491,936 | -€103,053 | -17.3% |
| Amounts receivable after more than one year | 29 | €217,718 | €217,718 | = | 0.0% |
| Other amounts receivable | 291 | €217,718 | €217,718 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €362,109 | €274,216 | -€87,893 | -24.3% |
| Other amounts receivable | 41 | €362,109 | €274,216 | -€87,893 | -24.3% |
| Cash at bank and in hand | 54/58 | €15,161 | €1 | -€15,160 | -100.0% |
| Total equity and liabilities | 10/49 | €594,989 | €491,936 | -€103,053 | -17.3% |
| Equity | 10/15 | €492,959 | €491,936 | -€1,023 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €359,860 | €359,860 | = | 0.0% |
| Distributable reserves | 133 | €359,860 | €359,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,499 | €113,476 | -€1,023 | -0.9% |
| Amounts payable | 17/49 | €102,030 | - | -€102,030 | |
| Amounts payable within one year | 42/48 | €96,990 | - | -€96,990 | |
| Taxes, remuneration and social security | 45 | €96,990 | - | -€96,990 | |
| Taxes | 450/3 | €96,990 | - | -€96,990 | |
| Accrued charges and deferred income | 492/3 | €5,040 | - | -€5,040 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19 | - | -€19 | |
| Other operating charges | 640/8 | €3,827 | - | -€3,827 | |
| Gross operating margin | 9900 | €138,868 | -€969 | -€139,837 | |
| Operating profit (loss) | 9901 | €135,022 | -€969 | -€135,991 | |
| Financial income | 75/76B | €4,536 | - | -€4,536 | |
| Recurring financial income | 75 | €4,536 | - | -€4,536 | |
| Financial charges | 65/66B | €19,438 | €54 | -€19,384 | -99.7% |
| Recurring financial charges | 65 | €275 | €54 | -€221 | -80.3% |
| Non-recurring financial charges | 66B | €19,163 | - | -€19,163 | |
| Profit (loss) for the period before taxes | 9903 | €120,119 | -€1,023 | -€121,143 | |
| Income taxes | 67/77 | €42,700 | - | -€42,700 | |
| Profit (loss) for the period | 9904 | €77,419 | -€1,023 | -€78,443 | |
| Profit (loss) for the period to be appropriated | 9905 | €77,419 | -€1,023 | -€78,443 |
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 14 October 2026 via checked.be.