PériNest: 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.
PériNest
Largest movements
- Tangible fixed assets -€9,781
down €9,781 (-59.9%), from €16,328 to €6,547
of which Furniture and vehicles: -€5,194
- Cash +€3,280
up €3,280 (+12.2%), from €26,993 to €30,273
mainly Other debts (+€13,634) and Depreciation (+€5,206)
- Deferred charges and accrued income -€1,623
down €1,623 (-92.0%), from €1,764 to €141
- Receivables within one year +€1,368
new in 2025: €1,368
- Other debts +€13,634
up €13,634 (+117.1%), from €11,639 to €25,273
- Profit (loss) carried forward -€13,387
no longer reported in 2025 (was €13,387)
- Tax, wage and social debts -€3,288
down €3,288 (-62.9%), from €5,231 to €1,943
of which Taxes: -€3,288
- Debts after one year -€2,987
down €2,987 (-55.1%), from €5,419 to €2,432
of which Financial debts: -€2,987
- Accrued charges and deferred income -€642
down €642 (-69.6%), from €922 to €280
- Depreciation -€3,601
down €3,601 (-40.9%), from €8,806 to €5,206
- Gross operating margin -€2,611
down €2,611 (-20.8%), from €12,528 to €9,917
- Financial charges +€763
up €763 (+222.2%), from €343 to €1,107
- Taxes -€560
down €560 (-81.0%), from €691 to €132
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 | €45,085 | €38,330 | -€6,755 | -15.0% |
| Fixed assets | 21/28 | €16,328 | €6,547 | -€9,781 | -59.9% |
| Tangible fixed assets | 22/27 | €16,328 | €6,547 | -€9,781 | -59.9% |
| Plant, machinery and equipment | 23 | €1,155 | €0 | -€1,155 | -100.0% |
| Furniture and vehicles | 24 | €6,408 | €1,214 | -€5,194 | -81.1% |
| Other tangible fixed assets | 26 | €8,765 | €5,333 | -€3,432 | -39.2% |
| Current assets | 29/58 | €28,757 | €31,783 | +€3,026 | +10.5% |
| Amounts receivable within one year | 40/41 | - | €1,368 | +€1,368 | |
| Other amounts receivable | 41 | - | €1,368 | +€1,368 | |
| Cash at bank and in hand | 54/58 | €26,993 | €30,273 | +€3,280 | +12.2% |
| Deferred charges and accrued income | 490/1 | €1,764 | €141 | -€1,623 | -92.0% |
| Total equity and liabilities | 10/49 | €45,085 | €38,330 | -€6,755 | -15.0% |
| Equity | 10/15 | €18,387 | €5,000 | -€13,387 | -72.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,387 | - | -€13,387 | |
| Amounts payable | 17/49 | €26,698 | €33,330 | +€6,632 | +24.8% |
| Amounts payable after more than one year | 17 | €5,419 | €2,432 | -€2,987 | -55.1% |
| Financial debts | 170/4 | €3,999 | €1,012 | -€2,987 | -74.7% |
| Other amounts payable | 178/9 | €1,420 | €1,420 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,358 | €30,618 | +€10,260 | +50.4% |
| Current portion of amounts payable after more than one year | 42 | €2,916 | €2,987 | +€71 | +2.4% |
| Trade debts | 44 | €571 | €415 | -€156 | -27.3% |
| Suppliers | 440/4 | €571 | €415 | -€156 | -27.3% |
| Taxes, remuneration and social security | 45 | €5,231 | €1,943 | -€3,288 | -62.9% |
| Taxes | 450/3 | €4,231 | €943 | -€3,288 | -77.7% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €11,639 | €25,273 | +€13,634 | +117.1% |
| Accrued charges and deferred income | 492/3 | €922 | €280 | -€642 | -69.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,806 | €5,206 | -€3,601 | -40.9% |
| Other operating charges | 640/8 | €1,459 | €1,500 | +€41 | +2.8% |
| Non-recurring operating charges | 66A | - | €3,058 | +€3,058 | |
| Gross operating margin | 9900 | €12,528 | €9,917 | -€2,611 | -20.8% |
| Operating profit (loss) | 9901 | €2,263 | €153 | -€2,110 | -93.2% |
| Financial charges | 65/66B | €343 | €1,107 | +€763 | +222.2% |
| Recurring financial charges | 65 | €343 | €1,107 | +€763 | +222.2% |
| Profit (loss) for the period before taxes | 9903 | €1,919 | -€953 | -€2,873 | |
| Income taxes | 67/77 | €691 | €132 | -€560 | -81.0% |
| Profit (loss) for the period | 9904 | €1,228 | -€1,085 | -€2,313 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,228 | -€1,085 | -€2,313 |
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 10 October 2026 via checked.be.