PERITO: 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.
PERITO
Largest movements
- Cash +€49,892
up €49,892 (+71.7%), from €69,539 to €119,431
mainly Net result for the year (+€50,976) and Receivables within one year (+€36,963)
- Receivables within one year -€36,963
down €36,963 (-39.1%), from €94,499 to €57,536
of which Trade receivables: -€36,963
- Current investments +€18,000
up €18,000 (+40.8%), from €44,089 to €62,089
- Tangible fixed assets -€2,543
down €2,543 (-22.5%), from €11,305 to €8,762
of which Furniture and vehicles: -€1,993
- Reserves +€41,373
up €41,373 (+26.6%), from €155,821 to €197,194
- Other debts -€12,093
down €12,093 (-46.6%), from €25,974 to €13,881
- Trade debts -€4,808
down €4,808 (-33.8%), from €14,207 to €9,399
- Tax, wage and social debts +€4,696
up €4,696 (+26.5%), from €17,718 to €22,414
of which Taxes: +€4,850
- Gross operating margin -€10,040
down €10,040 (-11.8%), from €85,112 to €75,073
- Taxes -€3,672
down €3,672 (-15.4%), from €23,774 to €20,102
- Financial income -€2,506
no longer reported in 2025 (was €2,506)
- Depreciation +€1,699
up €1,699 (+201%), from €844 to €2,543
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 | €219,920 | €249,088 | +€29,168 | +13.3% |
| Fixed assets | 21/28 | €11,305 | €8,762 | -€2,543 | -22.5% |
| Tangible fixed assets | 22/27 | €11,305 | €8,762 | -€2,543 | -22.5% |
| Plant, machinery and equipment | 23 | €1,632 | €1,082 | -€550 | -33.7% |
| Furniture and vehicles | 24 | €9,673 | €7,680 | -€1,993 | -20.6% |
| Current assets | 29/58 | €208,615 | €240,326 | +€31,711 | +15.2% |
| Amounts receivable within one year | 40/41 | €94,499 | €57,536 | -€36,963 | -39.1% |
| Trade receivables | 40 | €93,914 | €56,951 | -€36,963 | -39.4% |
| Other amounts receivable | 41 | €585 | €585 | = | 0.0% |
| Current investments | 50/53 | €44,089 | €62,089 | +€18,000 | +40.8% |
| Cash at bank and in hand | 54/58 | €69,539 | €119,431 | +€49,892 | +71.7% |
| Deferred charges and accrued income | 490/1 | €487 | €1,270 | +€783 | +161% |
| Total equity and liabilities | 10/49 | €219,920 | €249,088 | +€29,168 | +13.3% |
| Equity | 10/15 | €162,021 | €203,394 | +€41,373 | +25.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €155,821 | €197,194 | +€41,373 | +26.6% |
| Distributable reserves | 133 | €155,821 | €197,194 | +€41,373 | +26.6% |
| Amounts payable | 17/49 | €57,899 | €45,694 | -€12,205 | -21.1% |
| Amounts payable within one year | 42/48 | €57,899 | €45,694 | -€12,205 | -21.1% |
| Trade debts | 44 | €14,207 | €9,399 | -€4,808 | -33.8% |
| Suppliers | 440/4 | €14,207 | €9,399 | -€4,808 | -33.8% |
| Taxes, remuneration and social security | 45 | €17,718 | €22,414 | +€4,696 | +26.5% |
| Taxes | 450/3 | €17,564 | €22,414 | +€4,850 | +27.6% |
| Remuneration and social security | 454/9 | €154 | - | -€154 | |
| Other amounts payable | 47/48 | €25,974 | €13,881 | -€12,093 | -46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €844 | €2,543 | +€1,699 | +201% |
| Other operating charges | 640/8 | €783 | €986 | +€203 | +25.9% |
| Gross operating margin | 9900 | €85,112 | €75,073 | -€10,040 | -11.8% |
| Operating profit (loss) | 9901 | €83,485 | €71,543 | -€11,942 | -14.3% |
| Financial income | 75/76B | €2,506 | - | -€2,506 | |
| Recurring financial income | 75 | €2,506 | - | -€2,506 | |
| Financial charges | 65/66B | €243 | €465 | +€222 | +91.3% |
| Recurring financial charges | 65 | €243 | €465 | +€222 | +91.3% |
| Profit (loss) for the period before taxes | 9903 | €85,748 | €71,078 | -€14,670 | -17.1% |
| Income taxes | 67/77 | €23,774 | €20,102 | -€3,672 | -15.4% |
| Profit (loss) for the period | 9904 | €61,974 | €50,976 | -€10,997 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,974 | €50,976 | -€10,997 | -17.7% |
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 13 October 2026 via checked.be.