PERIS: 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.
PERIS
Largest movements
- Receivables within one year +€243,530
up €243,530 (+17.8%), from €1.4m to €1.6m
of which Other amounts receivable: +€180,837
- Profit (loss) carried forward +€146,252
up €146,252 (+14.7%), from €998,201 to €1.1m
- Trade debts +€84,016
up €84,016 (+33.6%), from €249,877 to €333,893
- Tax, wage and social debts +€20,883
up €20,883 (+16.7%), from €125,411 to €146,294
- Gross operating margin -€175,312
down €175,312 (-56.0%), from €312,779 to €137,467
- Financial income +€76,152
new in 2024: €76,152
- Taxes -€25,359
down €25,359 (-31.7%), from €80,009 to €54,650
- Financial charges +€4,109
up €4,109 (+391%), from €1,050 to €5,158
- Other operating charges -€4,024
down €4,024 (-55.2%), from €7,293 to €3,269
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.
Derived cash bridge
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 | €1,387,748 | €1,638,899 | +€251,150 | +18.1% |
| Fixed assets | 21/28 | €9,902 | €15,874 | +€5,972 | +60.3% |
| Tangible fixed assets | 22/27 | €9,902 | €15,874 | +€5,972 | +60.3% |
| Furniture and vehicles | 24 | €9,902 | €15,874 | +€5,972 | +60.3% |
| Current assets | 29/58 | €1,377,846 | €1,623,025 | +€245,179 | +17.8% |
| Amounts receivable within one year | 40/41 | €1,370,491 | €1,614,022 | +€243,530 | +17.8% |
| Trade receivables | 40 | €204,400 | €267,093 | +€62,693 | +30.7% |
| Other amounts receivable | 41 | €1,166,091 | €1,346,928 | +€180,837 | +15.5% |
| Cash at bank and in hand | 54/58 | €7,355 | €9,003 | +€1,648 | +22.4% |
| Total equity and liabilities | 10/49 | €1,387,748 | €1,638,899 | +€251,150 | +18.1% |
| Equity | 10/15 | €1,012,461 | €1,158,712 | +€146,252 | +14.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €998,201 | €1,144,452 | +€146,252 | +14.7% |
| Amounts payable | 17/49 | €375,288 | €480,187 | +€104,899 | +28.0% |
| Amounts payable within one year | 42/48 | €375,288 | €480,187 | +€104,899 | +28.0% |
| Trade debts | 44 | €249,877 | €333,893 | +€84,016 | +33.6% |
| Suppliers | 440/4 | €249,877 | €333,893 | +€84,016 | +33.6% |
| Taxes, remuneration and social security | 45 | €125,411 | €146,294 | +€20,883 | +16.7% |
| Taxes | 450/3 | €125,411 | €146,294 | +€20,883 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,280 | €4,290 | -€1,990 | -31.7% |
| Other operating charges | 640/8 | €7,293 | €3,269 | -€4,024 | -55.2% |
| Gross operating margin | 9900 | €312,779 | €137,467 | -€175,312 | -56.0% |
| Operating profit (loss) | 9901 | €299,206 | €129,908 | -€169,298 | -56.6% |
| Financial income | 75/76B | - | €76,152 | +€76,152 | |
| Recurring financial income | 75 | - | €76,152 | +€76,152 | |
| Financial charges | 65/66B | €1,050 | €5,158 | +€4,109 | +391% |
| Recurring financial charges | 65 | €1,050 | €5,158 | +€4,109 | +391% |
| Profit (loss) for the period before taxes | 9903 | €298,157 | €200,902 | -€97,255 | -32.6% |
| Income taxes | 67/77 | €80,009 | €54,650 | -€25,359 | -31.7% |
| Profit (loss) for the period | 9904 | €218,147 | €146,252 | -€71,896 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €218,147 | €146,252 | -€71,896 | -33.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.