Periskal: 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.
Periskal
Largest movements
- Deferred charges and accrued income -€439,577
down €439,577 (-96.6%), from €455,132 to €15,556
- Cash -€393,456
down €393,456 (-90.7%), from €433,925 to €40,469
mainly Debts after one year (-€1.0m) and Net result for the year (-€745,173)
- Tangible fixed assets -€146,780
down €146,780 (-11.5%), from €1.3m to €1.1m
of which Land and buildings: -€132,270
- Financial fixed assets +€94,500
up €94,500 (+8.3%), from €1.1m to €1.2m
- Receivables within one year -€86,911
down €86,911 (-38.4%), from €226,126 to €139,216
of which Other amounts receivable: -€103,399
- Debts after one year -€1.0m
down €1.0m (-53.9%), from €1.9m to €892,595
of which Other amounts payable: -€940,000
- Other debts +€957,310
up €957,310 (+7031.3%), from €13,615 to €970,925
- Profit (loss) carried forward -€745,173
down €745,173 (-70.9%), from €1.1m to €305,183
- Tax, wage and social debts -€136,081
down €136,081 (-65.3%), from €208,541 to €72,460
of which Taxes: -€124,216
- Short-term financial debts +€37,184
new in 2025: €37,184
- Gross operating margin -€652,282
down €652,282 (-41.7%), from €1.6m to €913,415
- Staff costs -€116,944
down €116,944 (-17.6%), from €664,403 to €547,460
- Financial charges -€54,893
down €54,893 (-40.9%), from €134,302 to €79,410
- Taxes -€35,529
down €35,529 (-21.5%), from €165,175 to €129,646
- Other operating charges +€25,080
up €25,080 (+3248.4%), from €772 to €25,852
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 | €3,606,532 | €2,634,309 | -€972,223 | -27.0% |
| Fixed assets | 21/28 | €2,423,626 | €2,371,346 | -€52,280 | -2.2% |
| Tangible fixed assets | 22/27 | €1,280,569 | €1,133,789 | -€146,780 | -11.5% |
| Land and buildings | 22 | €1,244,520 | €1,112,251 | -€132,270 | -10.6% |
| Plant, machinery and equipment | 23 | €19,421 | €16,877 | -€2,544 | -13.1% |
| Furniture and vehicles | 24 | €16,628 | €4,661 | -€11,967 | -72.0% |
| Financial fixed assets | 28 | €1,143,057 | €1,237,557 | +€94,500 | +8.3% |
| Current assets | 29/58 | €1,182,905 | €262,962 | -€919,943 | -77.8% |
| Stocks and contracts in progress | 3 | €67,722 | €67,722 | = | 0.0% |
| Stocks | 30/36 | €67,722 | €67,722 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €226,126 | €139,216 | -€86,911 | -38.4% |
| Trade receivables | 40 | €89,290 | €105,778 | +€16,488 | +18.5% |
| Other amounts receivable | 41 | €136,836 | €33,437 | -€103,399 | -75.6% |
| Cash at bank and in hand | 54/58 | €433,925 | €40,469 | -€393,456 | -90.7% |
| Deferred charges and accrued income | 490/1 | €455,132 | €15,556 | -€439,577 | -96.6% |
| Total equity and liabilities | 10/49 | €3,606,532 | €2,634,309 | -€972,223 | -27.0% |
| Equity | 10/15 | €1,159,126 | €413,952 | -€745,173 | -64.3% |
| Contributions | 10/11 | €102,287 | €102,287 | = | 0.0% |
| Reserves | 13 | €6,483 | €6,483 | = | 0.0% |
| Distributable reserves | 133 | €6,483 | €6,483 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,050,356 | €305,183 | -€745,173 | -70.9% |
| Amounts payable | 17/49 | €2,447,406 | €2,220,356 | -€227,050 | -9.3% |
| Amounts payable after more than one year | 17 | €1,937,934 | €892,595 | -€1.0m | -53.9% |
| Financial debts | 170/4 | €997,934 | €892,595 | -€105,339 | -10.6% |
| Other amounts payable | 178/9 | €940,000 | €0 | -€940,000 | -100.0% |
| Amounts payable within one year | 42/48 | €509,472 | €1,321,253 | +€811,781 | +159.3% |
| Current portion of amounts payable after more than one year | 42 | €130,887 | €105,339 | -€25,549 | -19.5% |
| Financial debts | 43 | - | €37,184 | +€37,184 | |
| Credit institutions | 430/8 | - | €37,184 | +€37,184 | |
| Trade debts | 44 | €130,328 | €135,345 | +€5,018 | +3.8% |
| Suppliers | 440/4 | €130,328 | €135,345 | +€5,018 | +3.8% |
| Advances received on contracts in progress | 46 | €26,101 | €0 | -€26,101 | -100.0% |
| Taxes, remuneration and social security | 45 | €208,541 | €72,460 | -€136,081 | -65.3% |
| Taxes | 450/3 | €172,771 | €48,555 | -€124,216 | -71.9% |
| Remuneration and social security | 454/9 | €35,770 | €23,905 | -€11,865 | -33.2% |
| Other amounts payable | 47/48 | €13,615 | €970,925 | +€957,310 | +7031.3% |
| Accrued charges and deferred income | 492/3 | - | €6,508 | +€6,508 | |
| Non-recurring operating income | 76A | - | €4,994 | +€4,994 | |
| Remuneration, social security and pensions | 62 | €664,403 | €547,460 | -€116,944 | -17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €146,894 | €145,225 | -€1,668 | -1.1% |
| Other operating charges | 640/8 | €772 | €25,852 | +€25,080 | +3248.4% |
| Non-recurring operating charges | 66A | - | €731,383 | +€731,383 | |
| Gross operating margin | 9900 | €1,565,697 | €913,415 | -€652,282 | -41.7% |
| Operating profit (loss) | 9901 | €753,628 | -€536,504 | -€1.3m | |
| Financial income | 75/76B | €9,096 | €387 | -€8,709 | -95.7% |
| Recurring financial income | 75 | €3,066 | €387 | -€2,679 | -87.4% |
| Non-recurring financial income | 76B | €6,030 | €0 | -€6,030 | -100.0% |
| Financial charges | 65/66B | €134,302 | €79,410 | -€54,893 | -40.9% |
| Recurring financial charges | 65 | €134,302 | €79,410 | -€54,893 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | €628,422 | -€615,527 | -€1.2m | |
| Income taxes | 67/77 | €165,175 | €129,646 | -€35,529 | -21.5% |
| Profit (loss) for the period | 9904 | €463,247 | -€745,173 | -€1.2m | |
| Profit (loss) for the period to be appropriated | 9905 | €463,247 | -€745,173 | -€1.2m |
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 6 October 2026 via checked.be.