PERIOCARE: 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.
PERIOCARE
Largest movements
- Current investments +€133,307
up €133,307 (+637.8%), from €20,901 to €154,208
- Stocks and contracts -€44,700
down €44,700 (-65.1%), from €68,700 to €24,000
- Deferred charges and accrued income -€12,731
down €12,731 (-57.3%), from €22,230 to €9,499
- Cash -€11,321
down €11,321 (-3.5%), from €322,983 to €311,663
mainly Current investments (-€133,307) and Contributions, distributions and other (-€80,000)
- Tangible fixed assets -€9,831
down €9,831 (-3.4%), from €286,653 to €276,822
of which Furniture and vehicles: -€13,441
- Reserves +€113,045
up €113,045 (+18.8%), from €600,798 to €713,843
- Other debts -€45,000
down €45,000 (-47.4%), from €95,000 to €50,000
- Debts after one year -€27,230
down €27,230 (-58.2%), from €46,756 to €19,527
- Trade debts +€23,216
up €23,216 (+696.5%), from €3,333 to €26,549
- Taxes +€18,921
up €18,921 (+43.9%), from €43,124 to €62,045
- Depreciation -€12,840
down €12,840 (-24.4%), from €52,650 to €39,811
- Gross operating margin -€12,290
down €12,290 (-3.1%), from €393,670 to €381,379
- Financial income +€5,029
up €5,029 (+220.2%), from €2,284 to €7,313
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 | €841,470 | €902,985 | +€61,515 | +7.3% |
| Fixed assets | 21/28 | €298,901 | €289,070 | -€9,831 | -3.3% |
| Tangible fixed assets | 22/27 | €286,653 | €276,822 | -€9,831 | -3.4% |
| Land and buildings | 22 | €122,654 | €118,105 | -€4,549 | -3.7% |
| Plant, machinery and equipment | 23 | €106,208 | €114,366 | +€8,158 | +7.7% |
| Furniture and vehicles | 24 | €57,792 | €44,351 | -€13,441 | -23.3% |
| Financial fixed assets | 28 | €12,248 | €12,248 | = | 0.0% |
| Current assets | 29/58 | €542,569 | €613,915 | +€71,346 | +13.1% |
| Stocks and contracts in progress | 3 | €68,700 | €24,000 | -€44,700 | -65.1% |
| Stocks | 30/36 | €68,700 | €24,000 | -€44,700 | -65.1% |
| Amounts receivable within one year | 40/41 | €107,755 | €114,545 | +€6,791 | +6.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €107,755 | €114,545 | +€6,791 | +6.3% |
| Current investments | 50/53 | €20,901 | €154,208 | +€133,307 | +637.8% |
| Cash at bank and in hand | 54/58 | €322,983 | €311,663 | -€11,321 | -3.5% |
| Deferred charges and accrued income | 490/1 | €22,230 | €9,499 | -€12,731 | -57.3% |
| Total equity and liabilities | 10/49 | €841,470 | €902,985 | +€61,515 | +7.3% |
| Equity | 10/15 | €619,398 | €732,443 | +€113,045 | +18.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €600,798 | €713,843 | +€113,045 | +18.8% |
| Distributable reserves | 133 | €600,798 | €713,843 | +€113,045 | +18.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €222,072 | €170,542 | -€51,530 | -23.2% |
| Amounts payable after more than one year | 17 | €46,756 | €19,527 | -€27,230 | -58.2% |
| Financial debts | 170/4 | €46,756 | €19,527 | -€27,230 | -58.2% |
| Amounts payable within one year | 42/48 | €159,508 | €135,292 | -€24,215 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €33,355 | €27,230 | -€6,125 | -18.4% |
| Trade debts | 44 | €3,333 | €26,549 | +€23,216 | +696.5% |
| Suppliers | 440/4 | €3,333 | €26,549 | +€23,216 | +696.5% |
| Taxes, remuneration and social security | 45 | €27,819 | €31,513 | +€3,694 | +13.3% |
| Taxes | 450/3 | €13,904 | €16,539 | +€2,635 | +19.0% |
| Remuneration and social security | 454/9 | €13,915 | €14,974 | +€1,059 | +7.6% |
| Other amounts payable | 47/48 | €95,000 | €50,000 | -€45,000 | -47.4% |
| Accrued charges and deferred income | 492/3 | €15,808 | €15,723 | -€85 | -0.5% |
| Non-recurring operating income | 76A | €11,000 | €0 | -€11,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €82,110 | €85,124 | +€3,015 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,650 | €39,811 | -€12,840 | -24.4% |
| Other operating charges | 640/8 | €3,616 | €3,666 | +€51 | +1.4% |
| Gross operating margin | 9900 | €393,670 | €381,379 | -€12,290 | -3.1% |
| Operating profit (loss) | 9901 | €255,294 | €252,778 | -€2,516 | -1.0% |
| Financial income | 75/76B | €2,284 | €7,313 | +€5,029 | +220.2% |
| Recurring financial income | 75 | €2,284 | €7,313 | +€5,029 | +220.2% |
| Financial charges | 65/66B | €3,840 | €5,000 | +€1,160 | +30.2% |
| Recurring financial charges | 65 | €3,840 | €5,000 | +€1,160 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | €253,737 | €255,090 | +€1,353 | +0.5% |
| Income taxes | 67/77 | €43,124 | €62,045 | +€18,921 | +43.9% |
| Profit (loss) for the period | 9904 | €210,613 | €193,045 | -€17,568 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €210,613 | €193,045 | -€17,568 | -8.3% |
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 8 October 2026 via checked.be.