PERIMEDIA: 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.
What changed
PERIMEDIA
NACE 86.951, Physiotherapy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€2,687
2024 · €16,179-€18,866
Equity
-€77,312
2024 · -€74,625-€2,687
Cash
€4,235
2024 · €2,564+€1,671
Balance sheet total
€177,471
2024 · €181,376-€3,905
Largest movements
Assets
- Tangible fixed assets -€3,822
down €3,822 (-2.2%), from €174,817 to €170,995
of which Other tangible fixed assets: -€11,850
Equity and liabilities
- Accrued charges and deferred income -€6,894
no longer reported in 2025 (was €6,894)
- Debts after one year +€4,231
up €4,231 (+7.0%), from €60,267 to €64,498
- Profit (loss) carried forward -€2,687
down €2,687 (-1.9%), from -€138,484 to -€141,171
Income statement
- Gross operating margin -€15,945
down €15,945 (-30.3%), from €52,683 to €36,738
- Depreciation +€7,747
up €7,747 (+29.3%), from €26,467 to €34,214
- Other operating charges -€4,350
down €4,350 (-85.3%), from €5,100 to €750
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.
Result 2024
€16,179
Gross operating margin
-€15,945
Depreciation
-€7,747
Other operating charges
+€4,350
Financial charges
+€262
Taxes
+€212
Result 2025
-€2,687
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.
From operations
+€26,877
Investment
-€30,391
Financing
+€5,185
Cash 2024
€2,564
From operations (derived)
+€26,877
Net result for the year
-€2,687
Depreciation
+€34,214
Receivables within one year
+€964
Deferred charges and accrued income
+€789
Trade debts
+€282
Tax, wage and social debts
-€212
Other debts
+€421
Accrued charges and deferred income
-€6,894
Investment (derived)
-€30,391
Investment in fixed assets (net)
-€30,391
Financing
+€5,185
Debts after one year
+€4,231
Current portion of long-term debt
+€1,188
Short-term financial debts
-€233
Cash 2025
€4,235
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €181,376 | €177,471 | -€3,905 | -2.2% |
| Fixed assets | 21/28 | €175,230 | €171,407 | -€3,822 | -2.2% |
| Tangible fixed assets | 22/27 | €174,817 | €170,995 | -€3,822 | -2.2% |
| Land and buildings | 22 | €41,532 | €33,803 | -€7,729 | -18.6% |
| Plant, machinery and equipment | 23 | €15,383 | €36,012 | +€20,629 | +134.1% |
| Furniture and vehicles | 24 | €32,212 | €27,340 | -€4,872 | -15.1% |
| Other tangible fixed assets | 26 | €85,690 | €73,840 | -€11,850 | -13.8% |
| Financial fixed assets | 28 | €413 | €413 | = | 0.0% |
| Current assets | 29/58 | €6,146 | €6,063 | -€83 | -1.4% |
| Amounts receivable within one year | 40/41 | €2,147 | €1,182 | -€964 | -44.9% |
| Trade receivables | 40 | €2,121 | €1,178 | -€943 | -44.5% |
| Other amounts receivable | 41 | €26 | €4 | -€22 | -82.9% |
| Cash at bank and in hand | 54/58 | €2,564 | €4,235 | +€1,671 | +65.1% |
| Deferred charges and accrued income | 490/1 | €1,435 | €646 | -€789 | -55.0% |
| Total equity and liabilities | 10/49 | €181,376 | €177,471 | -€3,905 | -2.2% |
| Equity | 10/15 | -€74,625 | -€77,312 | -€2,687 | -3.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€138,484 | -€141,171 | -€2,687 | -1.9% |
| Amounts payable | 17/49 | €256,001 | €254,783 | -€1,218 | -0.5% |
| Amounts payable after more than one year | 17 | €60,267 | €64,498 | +€4,231 | +7.0% |
| Financial debts | 170/4 | €60,267 | €64,498 | +€4,231 | +7.0% |
| Amounts payable within one year | 42/48 | €188,840 | €190,285 | +€1,445 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €14,991 | €16,179 | +€1,188 | +7.9% |
| Financial debts | 43 | €233 | - | -€233 | |
| Credit institutions | 430/8 | €233 | - | -€233 | |
| Trade debts | 44 | €2,239 | €2,521 | +€282 | +12.6% |
| Suppliers | 440/4 | €2,239 | €2,521 | +€282 | +12.6% |
| Taxes, remuneration and social security | 45 | €381 | €168 | -€212 | -55.8% |
| Taxes | 450/3 | €381 | €168 | -€212 | -55.8% |
| Other amounts payable | 47/48 | €170,996 | €171,417 | +€421 | +0.2% |
| Accrued charges and deferred income | 492/3 | €6,894 | - | -€6,894 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,467 | €34,214 | +€7,747 | +29.3% |
| Other operating charges | 640/8 | €5,100 | €750 | -€4,350 | -85.3% |
| Gross operating margin | 9900 | €52,683 | €36,738 | -€15,945 | -30.3% |
| Operating profit (loss) | 9901 | €21,116 | €1,775 | -€19,341 | -91.6% |
| Financial charges | 65/66B | €4,556 | €4,294 | -€262 | -5.8% |
| Recurring financial charges | 65 | €4,556 | €4,294 | -€262 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €16,560 | -€2,519 | -€19,079 | |
| Income taxes | 67/77 | €381 | €168 | -€212 | -55.8% |
| Profit (loss) for the period | 9904 | €16,179 | -€2,687 | -€18,866 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,179 | -€2,687 | -€18,866 |
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 2 October 2026 via checked.be.