PERITO CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year -€110,939
down €110,939 (-63.6%), from €174,440 to €63,501
- Current investments -€77,634
down €77,634 (-18.0%), from €432,245 to €354,611
- Reserves -€184,071
down €184,071 (-31.0%), from €594,439 to €410,367
of which Distributable reserves: -€184,071
- Financial charges +€61,496
up €61,496 (+11,718%), from €525 to €62,021
- Financial income -€11,855
down €11,855 (-50.0%), from €23,698 to €11,843
- Gross operating margin +€2,743
up €2,743 (+4.7%), from -€58,615 to -€55,872
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 | €614,219 | €429,202 | -€185,017 | -30.1% |
| Fixed assets | 21/28 | - | €2,151 | +€2,151 | |
| Tangible fixed assets | 22/27 | - | €2,151 | +€2,151 | |
| Furniture and vehicles | 24 | - | €2,151 | +€2,151 | |
| Current assets | 29/58 | €614,219 | €427,051 | -€187,168 | -30.5% |
| Amounts receivable within one year | 40/41 | €174,440 | €63,501 | -€110,939 | -63.6% |
| Other amounts receivable | 41 | €174,440 | €63,501 | -€110,939 | -63.6% |
| Current investments | 50/53 | €432,245 | €354,611 | -€77,634 | -18.0% |
| Cash at bank and in hand | 54/58 | €5,993 | €7,386 | +€1,393 | +23.2% |
| Deferred charges and accrued income | 490/1 | €1,541 | €1,553 | +€12 | +0.8% |
| Total equity and liabilities | 10/49 | €614,219 | €429,202 | -€185,017 | -30.1% |
| Equity | 10/15 | €606,839 | €422,767 | -€184,071 | -30.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €594,439 | €410,367 | -€184,071 | -31.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €594,439 | €410,367 | -€184,071 | -31.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €7,380 | €6,435 | -€945 | -12.8% |
| Amounts payable within one year | 42/48 | €7,380 | €6,435 | -€945 | -12.8% |
| Trade debts | 44 | €1,232 | €743 | -€489 | -39.7% |
| Suppliers | 440/4 | €1,232 | €743 | -€489 | -39.7% |
| Taxes, remuneration and social security | 45 | €6,148 | €5,692 | -€456 | -7.4% |
| Taxes | 450/3 | €3,114 | €2,784 | -€330 | -10.6% |
| Remuneration and social security | 454/9 | €3,034 | €2,908 | -€126 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €485 | +€485 | |
| Other operating charges | 640/8 | €226 | €531 | +€305 | +135% |
| Gross operating margin | 9900 | -€58,615 | -€55,872 | +€2,743 | +4.7% |
| Operating profit (loss) | 9901 | -€58,841 | -€56,889 | +€1,952 | +3.3% |
| Financial income | 75/76B | €23,698 | €11,843 | -€11,855 | -50.0% |
| Recurring financial income | 75 | €23,698 | €11,843 | -€11,855 | -50.0% |
| Financial charges | 65/66B | €525 | €62,021 | +€61,496 | +11,718% |
| Recurring financial charges | 65 | €525 | €62,021 | +€61,496 | +11,718% |
| Profit (loss) for the period before taxes | 9903 | -€35,668 | -€107,067 | -€71,399 | -200% |
| Income taxes | 67/77 | €148 | €715 | +€567 | +384% |
| Profit (loss) for the period | 9904 | -€35,816 | -€107,782 | -€71,966 | -201% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,816 | -€107,782 | -€71,966 | -201% |
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.