PERISKOP: 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.
PERISKOP
Largest movements
- Cash -€19,079
down €19,079 (-33.6%), from €56,835 to €37,756
mainly Tax, wage and social debts (-€11,888) and Other debts (-€4,980)
- Tangible fixed assets +€2,910
up €2,910 (+212%), from €1,370 to €4,280
- Tax, wage and social debts -€11,888
down €11,888 (-61.0%), from €19,473 to €7,585
of which Taxes: -€11,569
- Other debts -€4,980
down €4,980 (-57.7%), from €8,632 to €3,652
- Profit (loss) carried forward -€3,226
down €3,226 (-6.8%), from €47,773 to €44,548
- Trade debts +€3,080
up €3,080 (+135%), from €2,287 to €5,367
- Gross operating margin -€23,868
down €23,868 (-96.2%), from €24,811 to €943
- Taxes -€4,845
down €4,845 (-95.8%), from €5,058 to €213
- Depreciation +€445
up €445 (+31.9%), from €1,395 to €1,840
- Financial charges -€326
down €326 (-20.0%), from €1,634 to €1,308
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.
Derived cash bridge
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 | €82,200 | €65,403 | -€16,797 | -20.4% |
| Fixed assets | 21/28 | €1,370 | €4,280 | +€2,910 | +212% |
| Tangible fixed assets | 22/27 | €1,370 | €4,280 | +€2,910 | +212% |
| Furniture and vehicles | 24 | €1,370 | €4,280 | +€2,910 | +212% |
| Current assets | 29/58 | €80,830 | €61,123 | -€19,707 | -24.4% |
| Amounts receivable within one year | 40/41 | €23,712 | €23,033 | -€679 | -2.9% |
| Trade receivables | 40 | €23,712 | €17,746 | -€5,966 | -25.2% |
| Other amounts receivable | 41 | - | €5,287 | +€5,287 | |
| Cash at bank and in hand | 54/58 | €56,835 | €37,756 | -€19,079 | -33.6% |
| Deferred charges and accrued income | 490/1 | €283 | €334 | +€51 | +18.1% |
| Total equity and liabilities | 10/49 | €82,200 | €65,403 | -€16,797 | -20.4% |
| Equity | 10/15 | €51,773 | €48,548 | -€3,226 | -6.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,773 | €44,548 | -€3,226 | -6.8% |
| Amounts payable | 17/49 | €30,426 | €16,855 | -€13,572 | -44.6% |
| Amounts payable within one year | 42/48 | €30,392 | €16,604 | -€13,788 | -45.4% |
| Trade debts | 44 | €2,287 | €5,367 | +€3,080 | +135% |
| Suppliers | 440/4 | €2,287 | €5,367 | +€3,080 | +135% |
| Taxes, remuneration and social security | 45 | €19,473 | €7,585 | -€11,888 | -61.0% |
| Taxes | 450/3 | €19,154 | €7,585 | -€11,569 | -60.4% |
| Remuneration and social security | 454/9 | €319 | €0 | -€319 | -100% |
| Other amounts payable | 47/48 | €8,632 | €3,652 | -€4,980 | -57.7% |
| Accrued charges and deferred income | 492/3 | €35 | €251 | +€216 | +625% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,395 | €1,840 | +€445 | +31.9% |
| Other operating charges | 640/8 | €783 | €808 | +€25 | +3.1% |
| Gross operating margin | 9900 | €24,811 | €943 | -€23,868 | -96.2% |
| Operating profit (loss) | 9901 | €22,633 | -€1,705 | -€24,338 | |
| Financial income | 75/76B | €43 | €0 | -€43 | -100.0% |
| Recurring financial income | 75 | €43 | €0 | -€43 | -100.0% |
| Financial charges | 65/66B | €1,634 | €1,308 | -€326 | -20.0% |
| Recurring financial charges | 65 | €1,634 | €1,308 | -€326 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €21,042 | -€3,013 | -€24,055 | |
| Income taxes | 67/77 | €5,058 | €213 | -€4,845 | -95.8% |
| Profit (loss) for the period | 9904 | €15,984 | -€3,226 | -€19,210 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,984 | -€3,226 | -€19,210 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.