PERIO AM: 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 AM
Largest movements
- Cash +€72,341
up €72,341 (+59.6%), from €121,317 to €193,659
mainly Net result for the year (+€94,916) and Receivables within one year (+€43,131)
- Receivables within one year -€43,131
down €43,131 (-94.4%), from €45,671 to €2,540
of which Other amounts receivable: -€45,671
- Tangible fixed assets -€4,121
down €4,121 (-37.7%), from €10,928 to €6,807
- Profit (loss) carried forward +€32,916
up €32,916 (+18.4%), from €178,483 to €211,399
- Trade debts -€3,716
down €3,716 (-97.1%), from €3,827 to €111
- Tax, wage and social debts -€2,200
down €2,200 (-35.5%), from €6,200 to €4,000
- Gross operating margin +€7,578
up €7,578 (+6.3%), from €120,726 to €128,304
- Depreciation +€2,239
up €2,239 (+123.5%), from €1,814 to €4,053
- Other operating charges +€2,129
new in 2025: €2,129
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 | €191,510 | €218,655 | +€27,146 | +14.2% |
| Fixed assets | 21/28 | €10,928 | €6,807 | -€4,121 | -37.7% |
| Tangible fixed assets | 22/27 | €10,928 | €6,807 | -€4,121 | -37.7% |
| Furniture and vehicles | 24 | €10,928 | €6,807 | -€4,121 | -37.7% |
| Current assets | 29/58 | €180,582 | €211,848 | +€31,266 | +17.3% |
| Amounts receivable within one year | 40/41 | €45,671 | €2,540 | -€43,131 | -94.4% |
| Trade receivables | 40 | - | €2,540 | +€2,540 | |
| Other amounts receivable | 41 | €45,671 | - | -€45,671 | |
| Cash at bank and in hand | 54/58 | €121,317 | €193,659 | +€72,341 | +59.6% |
| Deferred charges and accrued income | 490/1 | €13,594 | €15,650 | +€2,056 | +15.1% |
| Total equity and liabilities | 10/49 | €191,510 | €218,655 | +€27,146 | +14.2% |
| Equity | 10/15 | €181,483 | €214,399 | +€32,916 | +18.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €178,483 | €211,399 | +€32,916 | +18.4% |
| Amounts payable | 17/49 | €10,027 | €4,257 | -€5,770 | -57.5% |
| Amounts payable within one year | 42/48 | €10,027 | €4,257 | -€5,770 | -57.5% |
| Trade debts | 44 | €3,827 | €111 | -€3,716 | -97.1% |
| Suppliers | 440/4 | €3,827 | €111 | -€3,716 | -97.1% |
| Taxes, remuneration and social security | 45 | €6,200 | €4,000 | -€2,200 | -35.5% |
| Taxes | 450/3 | €6,200 | €4,000 | -€2,200 | -35.5% |
| Other amounts payable | 47/48 | - | €146 | +€146 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,814 | €4,053 | +€2,239 | +123.5% |
| Other operating charges | 640/8 | - | €2,129 | +€2,129 | |
| Non-recurring operating charges | 66A | - | €413 | +€413 | |
| Gross operating margin | 9900 | €120,726 | €128,304 | +€7,578 | +6.3% |
| Operating profit (loss) | 9901 | €118,913 | €121,709 | +€2,796 | +2.4% |
| Financial income | 75/76B | €1,262 | €325 | -€937 | -74.2% |
| Recurring financial income | 75 | €1,262 | €325 | -€937 | -74.2% |
| Financial charges | 65/66B | €127 | €154 | +€27 | +21.1% |
| Recurring financial charges | 65 | €127 | €154 | +€27 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €120,048 | €121,880 | +€1,833 | +1.5% |
| Income taxes | 67/77 | €26,200 | €26,965 | +€765 | +2.9% |
| Profit (loss) for the period | 9904 | €93,848 | €94,916 | +€1,068 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €93,848 | €94,916 | +€1,068 | +1.1% |
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 6 October 2026 via checked.be.