PerioEducQui: 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.
PerioEducQui
Largest movements
- Cash +€5,458
up €5,458 (+32.7%), from €16,705 to €22,163
mainly Net result for the year (+€10,804) and Receivables within one year (+€4,532)
- Receivables within one year -€4,532
down €4,532 (-90.6%), from €5,000 to €468
of which Trade receivables: -€5,000
- Reserves +€10,028
up €10,028 (+29.8%), from €33,648 to €43,677
- Tax, wage and social debts -€9,514
down €9,514 (-74.0%), from €12,859 to €3,345
- Profit (loss) carried forward +€775
no longer reported in 2025 (was -€775)
- Gross operating margin +€13,829
up €13,829, from -€26 to €13,803
- Taxes +€3,866
new in 2025: €3,866
- Financial income +€1,737
new in 2025: €1,737
- Other operating charges +€400
new in 2025: €400
- Financial charges -€278
down €278 (-65.1%), from €427 to €149
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 | €47,117 | €48,021 | +€904 | +1.9% |
| Fixed assets | 21/28 | €843 | €521 | -€322 | -38.2% |
| Tangible fixed assets | 22/27 | €843 | €521 | -€322 | -38.2% |
| Furniture and vehicles | 24 | €843 | €521 | -€322 | -38.2% |
| Current assets | 29/58 | €46,275 | €47,501 | +€1,226 | +2.6% |
| Amounts receivable within one year | 40/41 | €5,000 | €468 | -€4,532 | -90.6% |
| Trade receivables | 40 | €5,000 | - | -€5,000 | |
| Other amounts receivable | 41 | - | €468 | +€468 | |
| Current investments | 50/53 | €24,570 | €24,570 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,705 | €22,163 | +€5,458 | +32.7% |
| Deferred charges and accrued income | 490/1 | - | €300 | +€300 | |
| Total equity and liabilities | 10/49 | €47,117 | €48,021 | +€904 | +1.9% |
| Equity | 10/15 | €33,873 | €44,677 | +€10,804 | +31.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €33,648 | €43,677 | +€10,028 | +29.8% |
| Distributable reserves | 133 | €33,648 | €43,677 | +€10,028 | +29.8% |
| Profit (loss) carried forward | 14 | -€775 | - | +€775 | |
| Amounts payable | 17/49 | €13,244 | €3,345 | -€9,899 | -74.7% |
| Amounts payable within one year | 42/48 | €13,244 | €3,345 | -€9,899 | -74.7% |
| Trade debts | 44 | €385 | - | -€385 | |
| Suppliers | 440/4 | €385 | - | -€385 | |
| Taxes, remuneration and social security | 45 | €12,859 | €3,345 | -€9,514 | -74.0% |
| Taxes | 450/3 | €12,859 | €3,345 | -€9,514 | -74.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €322 | €322 | = | 0.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€26 | €13,803 | +€13,829 | |
| Operating profit (loss) | 9901 | -€348 | €13,082 | +€13,429 | |
| Financial income | 75/76B | - | €1,737 | +€1,737 | |
| Recurring financial income | 75 | - | €1,737 | +€1,737 | |
| Financial charges | 65/66B | €427 | €149 | -€278 | -65.1% |
| Recurring financial charges | 65 | €427 | €149 | -€278 | -65.1% |
| Profit (loss) for the period before taxes | 9903 | -€775 | €14,669 | +€15,444 | |
| Income taxes | 67/77 | - | €3,866 | +€3,866 | |
| Profit (loss) for the period | 9904 | -€775 | €10,804 | +€11,579 | |
| Profit (loss) for the period to be appropriated | 9905 | -€775 | €10,804 | +€11,579 |
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.