PERITUM: 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.
PERITUM
Largest movements
- Receivables within one year +€32,165
up €32,165 (+234%), from €13,770 to €45,935
of which Trade receivables: +€30,942
- Cash -€7,333
down €7,333 (-39.4%), from €18,590 to €11,258
mainly Receivables within one year (-€32,165) and Contributions, distributions and other (-€22,819)
- Receivables after one year +€6,058
up €6,058 (+3.1%), from €193,940 to €199,999
- Current portion of long-term debt +€24,000
new in 2025: €24,000
- Reserves +€8,914
up €8,914 (+7.7%), from €115,793 to €124,707
- Tax, wage and social debts -€4,748
down €4,748 (-4.4%), from €108,830 to €104,082
- Trade debts -€3,074
down €3,074 (-42.2%), from €7,278 to €4,203
- Gross operating margin +€11,472
up €11,472 (+22.9%), from €50,026 to €61,498
- Financial charges -€10,513
down €10,513 (-35.7%), from €29,472 to €18,959
- Other operating charges +€2,276
up €2,276 (+139%), from €1,634 to €3,910
- Taxes +€2,224
up €2,224 (+15.9%), from €13,975 to €16,199
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 | €257,393 | €285,722 | +€28,329 | +11.0% |
| Fixed assets | 21/28 | €6,461 | €5,757 | -€705 | -10.9% |
| Tangible fixed assets | 22/27 | €2,661 | €1,957 | -€705 | -26.5% |
| Furniture and vehicles | 24 | €2,661 | €1,957 | -€705 | -26.5% |
| Financial fixed assets | 28 | €3,800 | €3,800 | = | 0.0% |
| Current assets | 29/58 | €250,931 | €279,965 | +€29,034 | +11.6% |
| Amounts receivable after more than one year | 29 | €193,940 | €199,999 | +€6,058 | +3.1% |
| Other amounts receivable | 291 | €193,940 | €199,999 | +€6,058 | +3.1% |
| Amounts receivable within one year | 40/41 | €13,770 | €45,935 | +€32,165 | +234% |
| Trade receivables | 40 | €13,770 | €44,712 | +€30,942 | +225% |
| Other amounts receivable | 41 | - | €1,223 | +€1,223 | |
| Current investments | 50/53 | €22,413 | €22,413 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,590 | €11,258 | -€7,333 | -39.4% |
| Deferred charges and accrued income | 490/1 | €2,218 | €361 | -€1,857 | -83.7% |
| Total equity and liabilities | 10/49 | €257,393 | €285,722 | +€28,329 | +11.0% |
| Equity | 10/15 | €136,253 | €145,167 | +€8,914 | +6.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €115,793 | €124,707 | +€8,914 | +7.7% |
| Distributable reserves | 133 | €115,793 | €124,707 | +€8,914 | +7.7% |
| Amounts payable | 17/49 | €121,140 | €140,555 | +€19,415 | +16.0% |
| Amounts payable within one year | 42/48 | €121,140 | €140,555 | +€19,415 | +16.0% |
| Current portion of amounts payable after more than one year | 42 | - | €24,000 | +€24,000 | |
| Financial debts | 43 | €5,033 | €6,270 | +€1,237 | +24.6% |
| Credit institutions | 430/8 | €5,033 | €6,270 | +€1,237 | +24.6% |
| Trade debts | 44 | €7,278 | €4,203 | -€3,074 | -42.2% |
| Suppliers | 440/4 | €7,278 | €4,203 | -€3,074 | -42.2% |
| Taxes, remuneration and social security | 45 | €108,830 | €104,082 | -€4,748 | -4.4% |
| Taxes | 450/3 | €108,830 | €104,082 | -€4,748 | -4.4% |
| Other amounts payable | 47/48 | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €704 | €705 | +€1 | +0.1% |
| Other operating charges | 640/8 | €1,634 | €3,910 | +€2,276 | +139% |
| Gross operating margin | 9900 | €50,026 | €61,498 | +€11,472 | +22.9% |
| Operating profit (loss) | 9901 | €47,688 | €56,883 | +€9,195 | +19.3% |
| Financial income | 75/76B | €10,422 | €10,008 | -€413 | -4.0% |
| Recurring financial income | 75 | €10,422 | €10,008 | -€413 | -4.0% |
| Financial charges | 65/66B | €29,472 | €18,959 | -€10,513 | -35.7% |
| Recurring financial charges | 65 | €29,472 | €18,959 | -€10,513 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €28,638 | €47,932 | +€19,294 | +67.4% |
| Income taxes | 67/77 | €13,975 | €16,199 | +€2,224 | +15.9% |
| Profit (loss) for the period | 9904 | €14,663 | €31,733 | +€17,071 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €14,663 | €31,733 | +€17,071 | +116% |
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 14 October 2026 via checked.be.