PERIOSMILE: 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.
PERIOSMILE
Largest movements
- Tangible fixed assets -€17,873
down €17,873 (-75.7%), from €23,599 to €5,726
of which Furniture and vehicles: -€16,485
- Other debts +€85,201
up €85,201 (+104.6%), from €81,433 to €166,635
- Reserves -€83,360
down €83,360 (-28.3%), from €294,680 to €211,320
- Current portion of long-term debt -€9,707
down €9,707 (-74.8%), from €12,982 to €3,275
- Gross operating margin +€36,986
up €36,986 (+35.1%), from €105,364 to €142,350
- Taxes +€13,114
up €13,114 (+59.5%), from €22,058 to €35,172
- Staff costs -€8,471
down €8,471 (-54.5%), from €15,539 to €7,069
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 | €579,011 | €565,780 | -€13,231 | -2.3% |
| Fixed assets | 21/28 | €23,624 | €5,751 | -€17,873 | -75.7% |
| Tangible fixed assets | 22/27 | €23,599 | €5,726 | -€17,873 | -75.7% |
| Plant, machinery and equipment | 23 | €3,045 | €1,656 | -€1,388 | -45.6% |
| Furniture and vehicles | 24 | €20,554 | €4,070 | -€16,485 | -80.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €555,387 | €560,029 | +€4,641 | +0.8% |
| Amounts receivable within one year | 40/41 | €8,367 | €11,851 | +€3,484 | +41.6% |
| Trade receivables | 40 | €8,367 | €11,143 | +€2,776 | +33.2% |
| Other amounts receivable | 41 | - | €708 | +€708 | |
| Cash at bank and in hand | 54/58 | €544,355 | €543,428 | -€927 | -0.2% |
| Deferred charges and accrued income | 490/1 | €2,665 | €4,750 | +€2,085 | +78.2% |
| Total equity and liabilities | 10/49 | €579,011 | €565,780 | -€13,231 | -2.3% |
| Equity | 10/15 | €451,570 | €368,212 | -€83,358 | -18.5% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €294,680 | €211,320 | -€83,360 | -28.3% |
| Distributable reserves | 133 | €294,680 | €211,320 | -€83,360 | -28.3% |
| Profit (loss) carried forward | 14 | €142,630 | €142,632 | +€2 | 0.0% |
| Amounts payable | 17/49 | €127,442 | €197,568 | +€70,127 | +55.0% |
| Amounts payable after more than one year | 17 | €3,275 | €0 | -€3,275 | -100.0% |
| Financial debts | 170/4 | €3,275 | €0 | -€3,275 | -100.0% |
| Amounts payable within one year | 42/48 | €124,167 | €197,568 | +€73,401 | +59.1% |
| Current portion of amounts payable after more than one year | 42 | €12,982 | €3,275 | -€9,707 | -74.8% |
| Trade debts | 44 | €7,025 | €3,566 | -€3,459 | -49.2% |
| Suppliers | 440/4 | €7,025 | €3,566 | -€3,459 | -49.2% |
| Taxes, remuneration and social security | 45 | €22,727 | €24,093 | +€1,366 | +6.0% |
| Taxes | 450/3 | €21,464 | €24,093 | +€2,629 | +12.2% |
| Remuneration and social security | 454/9 | €1,263 | €0 | -€1,263 | -100.0% |
| Other amounts payable | 47/48 | €81,433 | €166,635 | +€85,201 | +104.6% |
| Remuneration, social security and pensions | 62 | €15,539 | €7,069 | -€8,471 | -54.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,441 | €17,873 | +€432 | +2.5% |
| Other operating charges | 640/8 | €1,309 | €921 | -€388 | -29.6% |
| Gross operating margin | 9900 | €105,364 | €142,350 | +€36,986 | +35.1% |
| Operating profit (loss) | 9901 | €71,075 | €116,487 | +€45,412 | +63.9% |
| Financial charges | 65/66B | €1,228 | €874 | -€354 | -28.9% |
| Recurring financial charges | 65 | €1,228 | €874 | -€354 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €69,847 | €115,613 | +€45,766 | +65.5% |
| Income taxes | 67/77 | €22,058 | €35,172 | +€13,114 | +59.5% |
| Profit (loss) for the period | 9904 | €47,789 | €80,442 | +€32,653 | +68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €47,789 | €80,442 | +€32,653 | +68.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.