Perikles: 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.
Perikles
Largest movements
- Cash +€24,329
up €24,329 (+86.0%), from €28,297 to €52,626
mainly Net result for the year (+€35,458) and Depreciation (+€207)
- Receivables within one year +€4,797
up €4,797 (+27.1%), from €17,676 to €22,473
of which Trade receivables: +€20,757
- Profit (loss) carried forward +€35,458
up €35,458 (+84.6%), from -€41,911 to -€6,454
- Other debts -€2,915
down €2,915 (-13.2%), from €22,065 to €19,151
- Tax, wage and social debts -€2,198
down €2,198 (-25.8%), from €8,535 to €6,337
- Gross operating margin +€77,645
up €77,645, from -€39,803 to €37,842
- Other operating charges +€1,149
up €1,149 (+163%), from €704 to €1,853
- Depreciation -€838
down €838 (-80.2%), from €1,046 to €207
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 | €48,459 | €78,058 | +€29,599 | +61.1% |
| Fixed assets | 21/28 | €207 | €0 | -€207 | -100% |
| Tangible fixed assets | 22/27 | €207 | €0 | -€207 | -100% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €207 | €0 | -€207 | -100% |
| Current assets | 29/58 | €48,252 | €78,058 | +€29,806 | +61.8% |
| Stocks and contracts in progress | 3 | €1,348 | €1,986 | +€638 | +47.3% |
| Stocks | 30/36 | €1,348 | €1,986 | +€638 | +47.3% |
| Amounts receivable within one year | 40/41 | €17,676 | €22,473 | +€4,797 | +27.1% |
| Trade receivables | 40 | €1,717 | €22,473 | +€20,757 | +1,209% |
| Other amounts receivable | 41 | €15,959 | €0 | -€15,959 | -100% |
| Cash at bank and in hand | 54/58 | €28,297 | €52,626 | +€24,329 | +86.0% |
| Deferred charges and accrued income | 490/1 | €931 | €973 | +€42 | +4.5% |
| Total equity and liabilities | 10/49 | €48,459 | €78,058 | +€29,599 | +61.1% |
| Equity | 10/15 | €17,113 | €52,571 | +€35,458 | +207% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €58,524 | €58,524 | = | 0.0% |
| Distributable reserves | 133 | €58,524 | €58,524 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,911 | -€6,454 | +€35,458 | +84.6% |
| Amounts payable | 17/49 | €31,346 | €25,488 | -€5,858 | -18.7% |
| Amounts payable within one year | 42/48 | €31,346 | €25,488 | -€5,858 | -18.7% |
| Trade debts | 44 | €746 | €0 | -€746 | -100% |
| Suppliers | 440/4 | €746 | €0 | -€746 | -100% |
| Taxes, remuneration and social security | 45 | €8,535 | €6,337 | -€2,198 | -25.8% |
| Taxes | 450/3 | €8,535 | €6,337 | -€2,198 | -25.8% |
| Other amounts payable | 47/48 | €22,065 | €19,151 | -€2,915 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,046 | €207 | -€838 | -80.2% |
| Other operating charges | 640/8 | €704 | €1,853 | +€1,149 | +163% |
| Gross operating margin | 9900 | -€39,803 | €37,842 | +€77,645 | |
| Operating profit (loss) | 9901 | -€41,553 | €35,781 | +€77,334 | |
| Financial income | 75/76B | €42 | €17 | -€24 | -58.7% |
| Recurring financial income | 75 | €42 | €17 | -€24 | -58.7% |
| Financial charges | 65/66B | €195 | €136 | -€59 | -30.0% |
| Recurring financial charges | 65 | €195 | €136 | -€59 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | -€41,706 | €35,662 | +€77,369 | |
| Income taxes | 67/77 | €205 | €205 | -€0 | -0.1% |
| Profit (loss) for the period | 9904 | -€41,911 | €35,458 | +€77,369 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,911 | €35,458 | +€77,369 |
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 21 October 2026 via checked.be.