PERIPSY: 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.
PERIPSY
Largest movements
- Cash -€33,673
down €33,673 (-38.4%), from €87,769 to €54,096
mainly Receivables within one year (-€28,338) and Other debts (-€11,438)
- Receivables within one year +€28,338
up €28,338 (+744.4%), from €3,807 to €32,145
of which Other amounts receivable: +€32,122
- Tangible fixed assets -€21,757
down €21,757 (-12.6%), from €172,667 to €150,910
of which Land and buildings: -€19,463
- Reserves +€18,853
up €18,853 (+13.7%), from €138,008 to €156,861
of which Distributable reserves: +€20,708
- Contributions -€14,450
no longer reported in 2024 (was €14,450)
- Other debts -€11,438
down €11,438 (-65.4%), from €17,483 to €6,045
- Debts after one year -€11,097
down €11,097 (-15.1%), from €73,353 to €62,256
- Tax, wage and social debts -€7,708
down €7,708 (-94.6%), from €8,148 to €440
- Gross operating margin -€113,702
down €113,702 (-78.2%), from €145,407 to €31,705
- Taxes -€31,933
down €31,933 (-90.6%), from €35,250 to €3,317
- Depreciation +€2,349
up €2,349 (+12.1%), from €19,409 to €21,758
- Financial income -€2,208
no longer reported in 2024 (was €2,208)
of which Financial income: -€2,208
- Financial charges -€2,184
down €2,184 (-61.9%), from €3,529 to €1,345
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €264,910 | €239,197 | -€25,713 | -9.7% |
| Fixed assets | 21/28 | €172,757 | €151,000 | -€21,757 | -12.6% |
| Tangible fixed assets | 22/27 | €172,667 | €150,910 | -€21,757 | -12.6% |
| Land and buildings | 22 | €169,277 | €149,814 | -€19,463 | -11.5% |
| Plant, machinery and equipment | 23 | €1,124 | €738 | -€386 | -34.3% |
| Furniture and vehicles | 24 | €2,266 | €358 | -€1,908 | -84.2% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €92,153 | €88,197 | -€3,956 | -4.3% |
| Amounts receivable within one year | 40/41 | €3,807 | €32,145 | +€28,338 | +744.4% |
| Trade receivables | 40 | €3,807 | €23 | -€3,784 | -99.4% |
| Other amounts receivable | 41 | - | €32,122 | +€32,122 | |
| Cash at bank and in hand | 54/58 | €87,769 | €54,096 | -€33,673 | -38.4% |
| Deferred charges and accrued income | 490/1 | €577 | €1,956 | +€1,379 | +239.0% |
| Total equity and liabilities | 10/49 | €264,910 | €239,197 | -€25,713 | -9.7% |
| Equity | 10/15 | €152,458 | €156,861 | +€4,403 | +2.9% |
| Contributions | 10/11 | €14,450 | - | -€14,450 | |
| Capital | 10 | €14,450 | - | -€14,450 | |
| Issued capital | 100 | €18,550 | - | -€18,550 | |
| Uncalled capital | 101 | €4,100 | - | -€4,100 | |
| Reserves | 13 | €138,008 | €156,861 | +€18,853 | +13.7% |
| Non-distributable reserves | 130/1 | €1,855 | - | -€1,855 | |
| Legal reserve | 130 | €1,855 | - | -€1,855 | |
| Distributable reserves | 133 | €136,153 | €156,861 | +€20,708 | +15.2% |
| Amounts payable | 17/49 | €112,452 | €82,336 | -€30,116 | -26.8% |
| Amounts payable after more than one year | 17 | €73,353 | €62,256 | -€11,097 | -15.1% |
| Financial debts | 170/4 | €73,353 | €62,256 | -€11,097 | -15.1% |
| Amounts payable within one year | 42/48 | €36,601 | €17,582 | -€19,019 | -52.0% |
| Current portion of amounts payable after more than one year | 42 | €10,970 | €11,097 | +€127 | +1.2% |
| Taxes, remuneration and social security | 45 | €8,148 | €440 | -€7,708 | -94.6% |
| Taxes | 450/3 | €8,148 | €440 | -€7,708 | -94.6% |
| Other amounts payable | 47/48 | €17,483 | €6,045 | -€11,438 | -65.4% |
| Accrued charges and deferred income | 492/3 | €2,498 | €2,498 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,409 | €21,758 | +€2,349 | +12.1% |
| Other operating charges | 640/8 | €2,688 | €882 | -€1,806 | -67.2% |
| Gross operating margin | 9900 | €145,407 | €31,705 | -€113,702 | -78.2% |
| Operating profit (loss) | 9901 | €123,310 | €9,065 | -€114,245 | -92.6% |
| Financial income | 75/76B | €2,208 | - | -€2,208 | |
| Recurring financial income | 75 | €2,208 | - | -€2,208 | |
| Non-recurring financial income | 76B | €2,208 | - | -€2,208 | |
| Financial charges | 65/66B | €3,529 | €1,345 | -€2,184 | -61.9% |
| Recurring financial charges | 65 | €3,529 | €1,345 | -€2,184 | -61.9% |
| Profit (loss) for the period before taxes | 9903 | €121,989 | €7,720 | -€114,269 | -93.7% |
| Income taxes | 67/77 | €35,250 | €3,317 | -€31,933 | -90.6% |
| Profit (loss) for the period | 9904 | €86,739 | €4,403 | -€82,336 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €86,739 | €4,403 | -€82,336 | -94.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.