PERIMOVE: 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.
PERIMOVE
Largest movements
- Cash +€13,441
up €13,441 (+238.7%), from €5,631 to €19,072
mainly Net result for the year (+€7,471) and Depreciation (+€3,424)
- Tangible fixed assets -€3,321
down €3,321 (-23.8%), from €13,953 to €10,632
of which Furniture and vehicles: -€2,483
- Receivables within one year -€1,566
no longer reported in 2025 (was €1,566)
- Profit (loss) carried forward +€7,471
up €7,471 (+177.6%), from €4,206 to €11,676
- Tax, wage and social debts +€1,611
up €1,611 (+39.3%), from €4,100 to €5,711
of which Taxes: +€1,611
- Trade debts -€678
no longer reported in 2025 (was €678)
- Gross operating margin +€3,919
up €3,919 (+31.7%), from €12,365 to €16,284
- Taxes +€797
up €797 (+26.0%), from €3,065 to €3,861
- Depreciation -€547
down €547 (-13.8%), from €3,971 to €3,424
- Other operating charges +€395
up €395 (+36.4%), from €1,084 to €1,479
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 | €21,984 | €30,630 | +€8,646 | +39.3% |
| Fixed assets | 21/28 | €14,057 | €10,632 | -€3,424 | -24.4% |
| Intangible fixed assets | 21 | €103 | - | -€103 | |
| Tangible fixed assets | 22/27 | €13,953 | €10,632 | -€3,321 | -23.8% |
| Furniture and vehicles | 24 | €6,291 | €3,808 | -€2,483 | -39.5% |
| Other tangible fixed assets | 26 | €7,663 | €6,824 | -€838 | -10.9% |
| Current assets | 29/58 | €7,927 | €19,997 | +€12,071 | +152.3% |
| Amounts receivable within one year | 40/41 | €1,566 | - | -€1,566 | |
| Other amounts receivable | 41 | €1,566 | - | -€1,566 | |
| Cash at bank and in hand | 54/58 | €5,631 | €19,072 | +€13,441 | +238.7% |
| Deferred charges and accrued income | 490/1 | €729 | €926 | +€196 | +26.9% |
| Total equity and liabilities | 10/49 | €21,984 | €30,630 | +€8,646 | +39.3% |
| Equity | 10/15 | €7,206 | €14,676 | +€7,471 | +103.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,206 | €11,676 | +€7,471 | +177.6% |
| Amounts payable | 17/49 | €14,778 | €15,953 | +€1,175 | +8.0% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Other amounts payable | 178/9 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,778 | €5,953 | +€1,175 | +24.6% |
| Trade debts | 44 | €678 | - | -€678 | |
| Suppliers | 440/4 | €678 | - | -€678 | |
| Taxes, remuneration and social security | 45 | €4,100 | €5,711 | +€1,611 | +39.3% |
| Taxes | 450/3 | €2,250 | €3,861 | +€1,611 | +71.6% |
| Remuneration and social security | 454/9 | €1,850 | €1,850 | = | 0.0% |
| Other amounts payable | 47/48 | - | €242 | +€242 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,971 | €3,424 | -€547 | -13.8% |
| Other operating charges | 640/8 | €1,084 | €1,479 | +€395 | +36.4% |
| Gross operating margin | 9900 | €12,365 | €16,284 | +€3,919 | +31.7% |
| Operating profit (loss) | 9901 | €7,310 | €11,380 | +€4,071 | +55.7% |
| Financial charges | 65/66B | €40 | €48 | +€9 | +21.5% |
| Recurring financial charges | 65 | €40 | €48 | +€9 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | €7,270 | €11,332 | +€4,062 | +55.9% |
| Income taxes | 67/77 | €3,065 | €3,861 | +€797 | +26.0% |
| Profit (loss) for the period | 9904 | €4,206 | €7,471 | +€3,265 | +77.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,206 | €7,471 | +€3,265 | +77.6% |
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 11 October 2026 via checked.be.