Perio CS: 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 CS
Largest movements
- Cash -€209,407
down €209,407 (-91.9%), from €227,762 to €18,355
mainly Contributions, distributions and other (-€406,438) and Current investments (-€90,687)
- Current investments +€90,687
new in 2025: €90,687
- Receivables after one year -€45,786
down €45,786 (-100.0%), from €45,786 to €0
- Deferred charges and accrued income -€6,929
down €6,929 (-27.3%), from €25,362 to €18,433
- Profit (loss) carried forward -€283,018
down €283,018 (-100.0%), from €283,018 to €0
- Other debts +€128,104
new in 2025: €128,104
- Tax, wage and social debts -€17,234
down €17,234 (-97.0%), from €17,766 to €532
- Gross operating margin -€4,165
down €4,165 (-2.5%), from €166,956 to €162,791
- Financial income -€1,812
down €1,812 (-68.3%), from €2,653 to €841
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 | €304,890 | €133,692 | -€171,199 | -56.2% |
| Fixed assets | 21/28 | €5,980 | €6,216 | +€236 | +3.9% |
| Tangible fixed assets | 22/27 | €5,980 | €6,216 | +€236 | +3.9% |
| Furniture and vehicles | 24 | €5,980 | €6,216 | +€236 | +3.9% |
| Current assets | 29/58 | €298,910 | €127,476 | -€171,435 | -57.4% |
| Amounts receivable after more than one year | 29 | €45,786 | €0 | -€45,786 | -100.0% |
| Other amounts receivable | 291 | €45,786 | €0 | -€45,786 | -100.0% |
| Current investments | 50/53 | - | €90,687 | +€90,687 | |
| Cash at bank and in hand | 54/58 | €227,762 | €18,355 | -€209,407 | -91.9% |
| Deferred charges and accrued income | 490/1 | €25,362 | €18,433 | -€6,929 | -27.3% |
| Total equity and liabilities | 10/49 | €304,890 | €133,692 | -€171,199 | -56.2% |
| Equity | 10/15 | €285,018 | €2,000 | -€283,018 | -99.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €283,018 | €0 | -€283,018 | -100.0% |
| Amounts payable | 17/49 | €19,872 | €131,692 | +€111,820 | +562.7% |
| Amounts payable within one year | 42/48 | €19,872 | €131,692 | +€111,820 | +562.7% |
| Financial debts | 43 | - | €104 | +€104 | |
| Credit institutions | 430/8 | - | €104 | +€104 | |
| Trade debts | 44 | €2,106 | €2,952 | +€846 | +40.2% |
| Suppliers | 440/4 | €2,106 | €2,952 | +€846 | +40.2% |
| Taxes, remuneration and social security | 45 | €17,766 | €532 | -€17,234 | -97.0% |
| Taxes | 450/3 | €17,766 | €532 | -€17,234 | -97.0% |
| Other amounts payable | 47/48 | - | €128,104 | +€128,104 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,224 | €2,743 | +€519 | +23.3% |
| Other operating charges | 640/8 | €384 | €1,104 | +€720 | +187.2% |
| Gross operating margin | 9900 | €166,956 | €162,791 | -€4,165 | -2.5% |
| Operating profit (loss) | 9901 | €164,348 | €158,944 | -€5,404 | -3.3% |
| Financial income | 75/76B | €2,653 | €841 | -€1,812 | -68.3% |
| Recurring financial income | 75 | €2,653 | €841 | -€1,812 | -68.3% |
| Financial charges | 65/66B | €69 | €85 | +€16 | +22.9% |
| Recurring financial charges | 65 | €69 | €85 | +€16 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | €166,932 | €159,700 | -€7,231 | -4.3% |
| Income taxes | 67/77 | €37,741 | €36,280 | -€1,461 | -3.9% |
| Profit (loss) for the period | 9904 | €129,191 | €123,420 | -€5,771 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €129,191 | €123,420 | -€5,771 | -4.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.