PERITUS BRANDS: 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.
PERITUS BRANDS
Largest movements
- Intangible fixed assets +€791,667
new in 2025: €791,667
- Cash +€400,515
up €400,515 (+68.1%), from €588,048 to €988,563
mainly Net result for the year (+€564,690) and Debts after one year (+€353,500)
- Receivables within one year -€311,601
down €311,601 (-20.3%), from €1.5m to €1.2m
of which Trade receivables: -€195,827
- Stocks and contracts -€105,356
down €105,356 (-8.4%), from €1.3m to €1.2m
- Debts after one year +€353,500
new in 2025: €353,500
- Profit (loss) carried forward +€314,690
up €314,690 (+34.8%), from €903,155 to €1.2m
- Accrued charges and deferred income +€218,260
up €218,260 (+93.4%), from €233,680 to €451,940
- Trade debts -€205,371
down €205,371 (-20.0%), from €1.0m to €820,427
- Current portion of long-term debt +€101,000
new in 2025: €101,000
- Gross operating margin +€180,642
up €180,642 (+22.9%), from €787,943 to €968,584
- Staff costs +€83,947
up €83,947 (+215%), from €39,023 to €122,971
- Depreciation +€58,670
up €58,670 (+4,004%), from €1,465 to €60,136
- Taxes +€18,866
up €18,866 (+10.4%), from €181,296 to €200,161
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 | €3,395,076 | €4,171,155 | +€776,079 | +22.9% |
| Fixed assets | 21/28 | €8,536 | €804,813 | +€796,277 | +9,328% |
| Intangible fixed assets | 21 | - | €791,667 | +€791,667 | |
| Tangible fixed assets | 22/27 | €486 | €5,097 | +€4,610 | +948% |
| Furniture and vehicles | 24 | €486 | €5,097 | +€4,610 | +948% |
| Financial fixed assets | 28 | €8,050 | €8,050 | = | 0.0% |
| Current assets | 29/58 | €3,386,540 | €3,366,342 | -€20,198 | -0.6% |
| Stocks and contracts in progress | 3 | €1,256,897 | €1,151,542 | -€105,356 | -8.4% |
| Stocks | 30/36 | €1,256,897 | €1,151,542 | -€105,356 | -8.4% |
| Amounts receivable within one year | 40/41 | €1,536,190 | €1,224,589 | -€311,601 | -20.3% |
| Trade receivables | 40 | €1,266,364 | €1,070,537 | -€195,827 | -15.5% |
| Other amounts receivable | 41 | €269,827 | €154,052 | -€115,774 | -42.9% |
| Cash at bank and in hand | 54/58 | €588,048 | €988,563 | +€400,515 | +68.1% |
| Deferred charges and accrued income | 490/1 | €5,404 | €1,648 | -€3,756 | -69.5% |
| Total equity and liabilities | 10/49 | €3,395,076 | €4,171,155 | +€776,079 | +22.9% |
| Equity | 10/15 | €1,783,155 | €2,097,846 | +€314,690 | +17.6% |
| Contributions | 10/11 | €800,000 | €800,000 | = | 0.0% |
| Capital | 10 | €800,000 | €800,000 | = | 0.0% |
| Issued capital | 100 | €800,000 | €800,000 | = | 0.0% |
| Reserves | 13 | €80,000 | €80,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €80,000 | €80,000 | = | 0.0% |
| Legal reserve | 130 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €903,155 | €1,217,846 | +€314,690 | +34.8% |
| Amounts payable | 17/49 | €1,611,921 | €2,073,310 | +€461,388 | +28.6% |
| Amounts payable after more than one year | 17 | - | €353,500 | +€353,500 | |
| Financial debts | 170/4 | - | €353,500 | +€353,500 | |
| Amounts payable within one year | 42/48 | €1,378,241 | €1,267,870 | -€110,372 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | - | €101,000 | +€101,000 | |
| Trade debts | 44 | €1,025,797 | €820,427 | -€205,371 | -20.0% |
| Suppliers | 440/4 | €1,025,797 | €820,427 | -€205,371 | -20.0% |
| Taxes, remuneration and social security | 45 | €102,444 | €96,443 | -€6,001 | -5.9% |
| Taxes | 450/3 | €96,051 | €74,970 | -€21,080 | -21.9% |
| Remuneration and social security | 454/9 | €6,393 | €21,473 | +€15,079 | +236% |
| Other amounts payable | 47/48 | €250,000 | €250,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €233,680 | €451,940 | +€218,260 | +93.4% |
| Remuneration, social security and pensions | 62 | €39,023 | €122,971 | +€83,947 | +215% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,465 | €60,136 | +€58,670 | +4,004% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€6,669 | -€6,669 | |
| Other operating charges | 640/8 | €2,589 | €6,134 | +€3,545 | +137% |
| Gross operating margin | 9900 | €787,943 | €968,584 | +€180,642 | +22.9% |
| Operating profit (loss) | 9901 | €744,865 | €786,013 | +€41,148 | +5.5% |
| Financial income | 75/76B | €16 | €7,546 | +€7,530 | +47,061% |
| Recurring financial income | 75 | €16 | €7,546 | +€7,530 | +47,061% |
| Financial charges | 65/66B | €28,659 | €28,707 | +€48 | +0.2% |
| Recurring financial charges | 65 | €28,659 | €28,707 | +€48 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €716,222 | €764,852 | +€48,630 | +6.8% |
| Income taxes | 67/77 | €181,296 | €200,161 | +€18,866 | +10.4% |
| Profit (loss) for the period | 9904 | €534,926 | €564,690 | +€29,764 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €534,926 | €564,690 | +€29,764 | +5.6% |
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 26 October 2026 via checked.be.