PERIOST: 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.
PERIOST
Largest movements
- Current investments +€50,680
up €50,680 (+36.6%), from €138,496 to €189,176
- Receivables within one year -€28,039
down €28,039 (-82.3%), from €34,075 to €6,036
- Tangible fixed assets -€18,968
down €18,968 (-21.1%), from €90,026 to €71,058
of which Furniture and vehicles: -€13,938
- Cash -€3,892
down €3,892 (-98.7%), from €3,943 to €51
mainly Current investments (-€50,680) and Other debts (-€33,734)
- Reserves +€39,596
up €39,596 (+23.8%), from €166,199 to €205,796
- Other debts -€33,734
no longer reported in 2025 (was €33,734)
- Debts after one year -€11,751
down €11,751 (-31.2%), from €37,606 to €25,856
- Short-term financial debts +€3,261
new in 2025: €3,261
- Financial income +€140,866
up €140,866 (+187.0%), from €75,337 to €216,203
- Financial charges +€85,196
up €85,196 (+124.0%), from €68,708 to €153,904
- Gross operating margin -€37,417
down €37,417 (-50.3%), from €74,321 to €36,904
- Taxes +€7,486
up €7,486 (+29.5%), from €25,375 to €32,861
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 | €280,067 | €280,941 | +€874 | +0.3% |
| Fixed assets | 21/28 | €99,626 | €80,658 | -€18,968 | -19.0% |
| Tangible fixed assets | 22/27 | €90,026 | €71,058 | -€18,968 | -21.1% |
| Land and buildings | 22 | €25,672 | €17,616 | -€8,055 | -31.4% |
| Plant, machinery and equipment | 23 | €1,661 | €5,615 | +€3,954 | +238.0% |
| Furniture and vehicles | 24 | €57,122 | €43,184 | -€13,938 | -24.4% |
| Other tangible fixed assets | 26 | €5,571 | €4,643 | -€929 | -16.7% |
| Financial fixed assets | 28 | €9,600 | €9,600 | = | 0.0% |
| Current assets | 29/58 | €180,442 | €200,283 | +€19,842 | +11.0% |
| Amounts receivable within one year | 40/41 | €34,075 | €6,036 | -€28,039 | -82.3% |
| Other amounts receivable | 41 | €34,075 | €6,036 | -€28,039 | -82.3% |
| Current investments | 50/53 | €138,496 | €189,176 | +€50,680 | +36.6% |
| Cash at bank and in hand | 54/58 | €3,943 | €51 | -€3,892 | -98.7% |
| Deferred charges and accrued income | 490/1 | €3,928 | €5,020 | +€1,093 | +27.8% |
| Total equity and liabilities | 10/49 | €280,067 | €280,941 | +€874 | +0.3% |
| Equity | 10/15 | €184,799 | €224,396 | +€39,596 | +21.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €166,199 | €205,796 | +€39,596 | +23.8% |
| Distributable reserves | 133 | €166,199 | €205,796 | +€39,596 | +23.8% |
| Amounts payable | 17/49 | €95,268 | €56,545 | -€38,723 | -40.6% |
| Amounts payable after more than one year | 17 | €37,606 | €25,856 | -€11,751 | -31.2% |
| Financial debts | 170/4 | €37,606 | €25,856 | -€11,751 | -31.2% |
| Amounts payable within one year | 42/48 | €57,662 | €30,690 | -€26,972 | -46.8% |
| Current portion of amounts payable after more than one year | 42 | €11,343 | €11,751 | +€408 | +3.6% |
| Financial debts | 43 | - | €3,261 | +€3,261 | |
| Credit institutions | 430/8 | - | €3,261 | +€3,261 | |
| Trade debts | 44 | €30 | €605 | +€575 | +1901.0% |
| Suppliers | 440/4 | €30 | €605 | +€575 | +1901.0% |
| Taxes, remuneration and social security | 45 | €12,555 | €15,073 | +€2,518 | +20.1% |
| Taxes | 450/3 | €12,555 | €15,073 | +€2,518 | +20.1% |
| Other amounts payable | 47/48 | €33,734 | - | -€33,734 | |
| Non-recurring operating income | 76A | €8,342 | - | -€8,342 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,524 | €24,136 | -€388 | -1.6% |
| Other operating charges | 640/8 | €2,569 | €2,609 | +€40 | +1.6% |
| Gross operating margin | 9900 | €74,321 | €36,904 | -€37,417 | -50.3% |
| Operating profit (loss) | 9901 | €47,228 | €10,159 | -€37,069 | -78.5% |
| Financial income | 75/76B | €75,337 | €216,203 | +€140,866 | +187.0% |
| Recurring financial income | 75 | €75,337 | €216,203 | +€140,866 | +187.0% |
| Financial charges | 65/66B | €68,708 | €153,904 | +€85,196 | +124.0% |
| Recurring financial charges | 65 | €68,708 | €153,904 | +€85,196 | +124.0% |
| Profit (loss) for the period before taxes | 9903 | €53,857 | €72,457 | +€18,600 | +34.5% |
| Income taxes | 67/77 | €25,375 | €32,861 | +€7,486 | +29.5% |
| Profit (loss) for the period | 9904 | €28,482 | €39,596 | +€11,114 | +39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,482 | €39,596 | +€11,114 | +39.0% |
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 3 October 2026 via checked.be.