PERIO MR: 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.
PERIO MR
Largest movements
- Current investments +€536,280
up €536,280 (+357.5%), from €150,000 to €686,280
- Cash -€173,478
down €173,478 (-74.5%), from €232,846 to €59,368
mainly Current investments (-€536,280) and Debts after one year (-€117,107)
- Tangible fixed assets -€53,044
down €53,044 (-4.2%), from €1.3m to €1.2m
of which Land and buildings: -€43,405
- Receivables within one year -€41,463
down €41,463 (-45.7%), from €90,786 to €49,323
- Reserves +€355,403
up €355,403 (+55.9%), from €635,729 to €991,133
of which Distributable reserves: +€229,103
- Debts after one year -€117,107
down €117,107 (-10.7%), from €1.1m to €979,092
of which Other amounts payable: -€70,000
- Trade debts -€32,868
down €32,868 (-49.5%), from €66,455 to €33,587
- Other debts +€30,000
new in 2025: €30,000
- Gross operating margin +€403,477
up €403,477 (+80.9%), from €498,802 to €902,279
- Other operating charges -€121,559
down €121,559 (-93.2%), from €130,497 to €8,938
- Taxes +€106,399
up €106,399 (+307.7%), from €34,576 to €140,975
- Staff costs +€100,960
up €100,960 (+147.2%), from €68,592 to €169,552
- Depreciation +€34,262
up €34,262 (+46.9%), from €73,118 to €107,380
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 | €1,934,608 | €2,182,102 | +€247,495 | +12.8% |
| Fixed assets | 21/28 | €1,460,975 | €1,387,131 | -€73,844 | -5.1% |
| Intangible fixed assets | 21 | €193,666 | €172,866 | -€20,800 | -10.7% |
| Tangible fixed assets | 22/27 | €1,267,310 | €1,214,265 | -€53,044 | -4.2% |
| Land and buildings | 22 | €1,089,385 | €1,045,980 | -€43,405 | -4.0% |
| Plant, machinery and equipment | 23 | €154,964 | €124,493 | -€30,471 | -19.7% |
| Furniture and vehicles | 24 | €19,561 | €40,393 | +€20,832 | +106.5% |
| Other tangible fixed assets | 26 | €3,400 | €3,400 | = | 0.0% |
| Current assets | 29/58 | €473,633 | €794,971 | +€321,339 | +67.8% |
| Amounts receivable within one year | 40/41 | €90,786 | €49,323 | -€41,463 | -45.7% |
| Other amounts receivable | 41 | €90,786 | €49,323 | -€41,463 | -45.7% |
| Current investments | 50/53 | €150,000 | €686,280 | +€536,280 | +357.5% |
| Cash at bank and in hand | 54/58 | €232,846 | €59,368 | -€173,478 | -74.5% |
| Total equity and liabilities | 10/49 | €1,934,608 | €2,182,102 | +€247,495 | +12.8% |
| Equity | 10/15 | €654,329 | €1,009,733 | +€355,403 | +54.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €635,729 | €991,133 | +€355,403 | +55.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €126,300 | +€126,300 | |
| Distributable reserves | 133 | €633,869 | €862,973 | +€229,103 | +36.1% |
| Amounts payable | 17/49 | €1,280,278 | €1,172,370 | -€107,909 | -8.4% |
| Amounts payable after more than one year | 17 | €1,096,199 | €979,092 | -€117,107 | -10.7% |
| Financial debts | 170/4 | €896,199 | €849,092 | -€47,107 | -5.3% |
| Other amounts payable | 178/9 | €200,000 | €130,000 | -€70,000 | -35.0% |
| Amounts payable within one year | 42/48 | €136,299 | €148,972 | +€12,673 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €52,609 | €47,107 | -€5,502 | -10.5% |
| Trade debts | 44 | €66,455 | €33,587 | -€32,868 | -49.5% |
| Suppliers | 440/4 | €66,455 | €33,587 | -€32,868 | -49.5% |
| Taxes, remuneration and social security | 45 | €17,234 | €38,277 | +€21,043 | +122.1% |
| Taxes | 450/3 | €17,234 | - | -€17,234 | |
| Remuneration and social security | 454/9 | - | €38,277 | +€38,277 | |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Accrued charges and deferred income | 492/3 | €47,781 | €44,306 | -€3,475 | -7.3% |
| Remuneration, social security and pensions | 62 | €68,592 | €169,552 | +€100,960 | +147.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,118 | €107,380 | +€34,262 | +46.9% |
| Other operating charges | 640/8 | €130,497 | €8,938 | -€121,559 | -93.2% |
| Gross operating margin | 9900 | €498,802 | €902,279 | +€403,477 | +80.9% |
| Operating profit (loss) | 9901 | €226,595 | €616,409 | +€389,814 | +172.0% |
| Financial income | 75/76B | €2,806 | €2,809 | +€4 | +0.1% |
| Recurring financial income | 75 | €2,806 | €2,809 | +€4 | +0.1% |
| Financial charges | 65/66B | €33,156 | €40,487 | +€7,332 | +22.1% |
| Recurring financial charges | 65 | €33,156 | €40,487 | +€7,332 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €196,245 | €578,731 | +€382,486 | +194.9% |
| Income taxes | 67/77 | €34,576 | €140,975 | +€106,399 | +307.7% |
| Profit (loss) for the period | 9904 | €161,669 | €437,756 | +€276,087 | +170.8% |
| Transfer to tax-exempt reserves | 689 | - | €126,300 | +€126,300 | |
| Profit (loss) for the period to be appropriated | 9905 | €161,669 | €311,456 | +€149,787 | +92.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.