PERITIA CONSULT: 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.
PERITIA CONSULT
Largest movements
- Cash +€17,815
up €17,815 (+287.1%), from €6,206 to €24,021
mainly Net result for the year (+€40,233) and Receivables within one year (+€15,166)
- Receivables within one year -€15,166
down €15,166 (-58.7%), from €25,818 to €10,652
of which Trade receivables: -€16,768
- Tangible fixed assets -€3,260
down €3,260 (-18.2%), from €17,939 to €14,679
of which Other tangible fixed assets: -€2,015
- Formation expenses -€558
no longer reported in 2025 (was €558)
- Accrued charges and deferred income -€4,240
no longer reported in 2025 (was €4,240)
- Tax, wage and social debts +€2,466
up €2,466 (+9.5%), from €25,981 to €28,447
- Trade debts +€572
up €572 (+70.6%), from €810 to €1,382
- Depreciation -€25,236
down €25,236 (-86.9%), from €29,055 to €3,819
- Gross operating margin -€5,846
down €5,846 (-8.9%), from €65,716 to €59,870
- Taxes +€4,273
up €4,273 (+50.0%), from €8,546 to €12,819
- Financial charges +€843
up €843 (+81.1%), from €1,039 to €1,882
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 | €51,521 | €50,352 | -€1,169 | -2.3% |
| Formation expenses | 20 | €558 | - | -€558 | |
| Fixed assets | 21/28 | €18,939 | €15,679 | -€3,260 | -17.2% |
| Tangible fixed assets | 22/27 | €17,939 | €14,679 | -€3,260 | -18.2% |
| Furniture and vehicles | 24 | €3,839 | €2,594 | -€1,245 | -32.4% |
| Other tangible fixed assets | 26 | €14,100 | €12,085 | -€2,015 | -14.3% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €32,024 | €34,673 | +€2,649 | +8.3% |
| Amounts receivable within one year | 40/41 | €25,818 | €10,652 | -€15,166 | -58.7% |
| Trade receivables | 40 | €16,768 | - | -€16,768 | |
| Other amounts receivable | 41 | €9,050 | €10,652 | +€1,602 | +17.7% |
| Cash at bank and in hand | 54/58 | €6,206 | €24,021 | +€17,815 | +287.1% |
| Total equity and liabilities | 10/49 | €51,521 | €50,352 | -€1,169 | -2.3% |
| Equity | 10/15 | €20,490 | €20,523 | +€33 | +0.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30 | €63 | +€33 | +110.0% |
| Amounts payable | 17/49 | €31,031 | €29,829 | -€1,202 | -3.9% |
| Amounts payable within one year | 42/48 | €26,791 | €29,829 | +€3,038 | +11.3% |
| Trade debts | 44 | €810 | €1,382 | +€572 | +70.6% |
| Suppliers | 440/4 | €810 | €1,382 | +€572 | +70.6% |
| Taxes, remuneration and social security | 45 | €25,981 | €28,447 | +€2,466 | +9.5% |
| Taxes | 450/3 | €25,981 | €28,447 | +€2,466 | +9.5% |
| Accrued charges and deferred income | 492/3 | €4,240 | - | -€4,240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,055 | €3,819 | -€25,236 | -86.9% |
| Other operating charges | 640/8 | €1,125 | €1,161 | +€36 | +3.2% |
| Gross operating margin | 9900 | €65,716 | €59,870 | -€5,846 | -8.9% |
| Operating profit (loss) | 9901 | €35,536 | €54,890 | +€19,354 | +54.5% |
| Financial income | 75/76B | €2 | €44 | +€42 | +2100.0% |
| Recurring financial income | 75 | €2 | €44 | +€42 | +2100.0% |
| Financial charges | 65/66B | €1,039 | €1,882 | +€843 | +81.1% |
| Recurring financial charges | 65 | €1,039 | €1,882 | +€843 | +81.1% |
| Profit (loss) for the period before taxes | 9903 | €34,499 | €53,052 | +€18,553 | +53.8% |
| Income taxes | 67/77 | €8,546 | €12,819 | +€4,273 | +50.0% |
| Profit (loss) for the period | 9904 | €25,953 | €40,233 | +€14,280 | +55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,953 | €40,233 | +€14,280 | +55.0% |
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 10 October 2026 via checked.be.