Perio: 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.
Perio
Largest movements
- Tangible fixed assets +€552,687
up €552,687 (+135.6%), from €407,706 to €960,393
of which Land and buildings: +€500,493
- Intangible fixed assets -€41,310
down €41,310 (-36.3%), from €113,760 to €72,449
- Cash -€38,518
down €38,518 (-23.4%), from €164,423 to €125,905
mainly Investment in fixed assets (net) (-€663,306) and Other debts (-€100,000)
- Debts after one year +€422,866
up €422,866 (+140.8%), from €300,320 to €723,186
- Other debts -€100,000
down €100,000 (-99.2%), from €100,764 to €764
- Accrued charges and deferred income +€76,557
new in 2025: €76,557
- Current portion of long-term debt +€58,822
up €58,822 (+44.3%), from €132,838 to €191,659
- Reserves +€26,917
up €26,917 (+9.3%), from €290,025 to €316,942
- Gross operating margin -€60,150
down €60,150 (-6.3%), from €960,990 to €900,839
- Taxes -€49,293
down €49,293, from €49,293 to -€0
- Staff costs +€46,692
up €46,692 (+7.0%), from €666,777 to €713,469
- Depreciation +€9,909
up €9,909 (+7.2%), from €136,770 to €146,679
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 | €939,637 | €1,428,972 | +€489,335 | +52.1% |
| Fixed assets | 21/28 | €540,116 | €1,056,743 | +€516,627 | +95.7% |
| Intangible fixed assets | 21 | €113,760 | €72,449 | -€41,310 | -36.3% |
| Tangible fixed assets | 22/27 | €407,706 | €960,393 | +€552,687 | +135.6% |
| Land and buildings | 22 | - | €500,493 | +€500,493 | |
| Plant, machinery and equipment | 23 | €407,123 | €459,900 | +€52,777 | +13.0% |
| Furniture and vehicles | 24 | €583 | - | -€583 | |
| Financial fixed assets | 28 | €18,650 | €23,900 | +€5,250 | +28.2% |
| Current assets | 29/58 | €399,521 | €372,229 | -€27,292 | -6.8% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €55,000 | €60,000 | +€5,000 | +9.1% |
| Stocks | 30/36 | €55,000 | €60,000 | +€5,000 | +9.1% |
| Amounts receivable within one year | 40/41 | €33,802 | €40,431 | +€6,629 | +19.6% |
| Trade receivables | 40 | €1,266 | - | -€1,266 | |
| Other amounts receivable | 41 | €32,536 | €40,431 | +€7,895 | +24.3% |
| Current investments | 50/53 | €100,106 | €100,106 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €164,423 | €125,905 | -€38,518 | -23.4% |
| Deferred charges and accrued income | 490/1 | €6,191 | €5,788 | -€403 | -6.5% |
| Total equity and liabilities | 10/49 | €939,637 | €1,428,972 | +€489,335 | +52.1% |
| Equity | 10/15 | €308,575 | €335,492 | +€26,917 | +8.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €290,025 | €316,942 | +€26,917 | +9.3% |
| Distributable reserves | 133 | €290,025 | €316,942 | +€26,917 | +9.3% |
| Amounts payable | 17/49 | €631,062 | €1,093,480 | +€462,418 | +73.3% |
| Amounts payable after more than one year | 17 | €300,320 | €723,186 | +€422,866 | +140.8% |
| Financial debts | 170/4 | €300,320 | €723,186 | +€422,866 | +140.8% |
| Amounts payable within one year | 42/48 | €330,742 | €293,738 | -€37,004 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €132,838 | €191,659 | +€58,822 | +44.3% |
| Trade debts | 44 | €18,133 | €35,796 | +€17,663 | +97.4% |
| Suppliers | 440/4 | €18,133 | €35,796 | +€17,663 | +97.4% |
| Taxes, remuneration and social security | 45 | €79,006 | €65,518 | -€13,489 | -17.1% |
| Taxes | 450/3 | €742 | - | -€742 | |
| Remuneration and social security | 454/9 | €78,264 | €65,518 | -€12,746 | -16.3% |
| Other amounts payable | 47/48 | €100,764 | €764 | -€100,000 | -99.2% |
| Accrued charges and deferred income | 492/3 | - | €76,557 | +€76,557 | |
| Remuneration, social security and pensions | 62 | €666,777 | €713,469 | +€46,692 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €136,770 | €146,679 | +€9,909 | +7.2% |
| Other operating charges | 640/8 | €2,498 | €2,615 | +€116 | +4.7% |
| Gross operating margin | 9900 | €960,990 | €900,839 | -€60,150 | -6.3% |
| Operating profit (loss) | 9901 | €154,945 | €38,077 | -€116,868 | -75.4% |
| Financial income | 75/76B | €2,254 | €993 | -€1,260 | -55.9% |
| Recurring financial income | 75 | €2,254 | €993 | -€1,260 | -55.9% |
| Financial charges | 65/66B | €8,302 | €12,154 | +€3,852 | +46.4% |
| Recurring financial charges | 65 | €8,302 | €12,154 | +€3,852 | +46.4% |
| Profit (loss) for the period before taxes | 9903 | €148,896 | €26,917 | -€121,979 | -81.9% |
| Income taxes | 67/77 | €49,293 | -€0 | -€49,293 | |
| Profit (loss) for the period | 9904 | €99,603 | €26,917 | -€72,686 | -73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €99,603 | €26,917 | -€72,686 | -73.0% |
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 7 October 2026 via checked.be.