PERIVO: 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.
PERIVO
Largest movements
- Deferred charges and accrued income -€500,000
down €500,000 (-100%), from €500,000 to €0
- Receivables within one year -€366,039
down €366,039 (-26.4%), from €1.4m to €1.0m
of which Other amounts receivable: -€366,039
- Other debts -€800,000
down €800,000 (-61.5%), from €1.3m to €500,000
- Profit (loss) carried forward -€75,267
down €75,267 (-1.7%), from €4.6m to €4.5m
- Financial income -€1.3m
down €1.3m (-74.8%), from €1.8m to €454,393
- Other operating charges +€62,451
up €62,451 (+2,817%), from €2,217 to €64,668
- Gross operating margin +€42,219
up €42,219, from -€3,750 to €38,469
- Financial charges +€2,019
up €2,019 (+140%), from €1,442 to €3,461
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 | €5,876,649 | €5,002,202 | -€874,447 | -14.9% |
| Fixed assets | 21/28 | €3,965,000 | €3,976,200 | +€11,200 | +0.3% |
| Financial fixed assets | 28 | €3,965,000 | €3,976,200 | +€11,200 | +0.3% |
| Current assets | 29/58 | €1,911,649 | €1,026,002 | -€885,647 | -46.3% |
| Amounts receivable within one year | 40/41 | €1,384,932 | €1,018,893 | -€366,039 | -26.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,384,932 | €1,018,893 | -€366,039 | -26.4% |
| Cash at bank and in hand | 54/58 | €26,717 | €7,109 | -€19,608 | -73.4% |
| Deferred charges and accrued income | 490/1 | €500,000 | €0 | -€500,000 | -100% |
| Total equity and liabilities | 10/49 | €5,876,649 | €5,002,202 | -€874,447 | -14.9% |
| Equity | 10/15 | €4,576,199 | €4,500,932 | -€75,267 | -1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,555,739 | €4,480,472 | -€75,267 | -1.7% |
| Amounts payable | 17/49 | €1,300,450 | €501,270 | -€799,180 | -61.5% |
| Amounts payable within one year | 42/48 | €1,300,450 | €501,270 | -€799,180 | -61.5% |
| Trade debts | 44 | €450 | €1,270 | +€820 | +182% |
| Suppliers | 440/4 | €450 | €1,270 | +€820 | +182% |
| Other amounts payable | 47/48 | €1,300,000 | €500,000 | -€800,000 | -61.5% |
| Non-recurring operating income | 76A | - | €45,911 | +€45,911 | |
| Other operating charges | 640/8 | €2,217 | €64,668 | +€62,451 | +2,817% |
| Gross operating margin | 9900 | -€3,750 | €38,469 | +€42,219 | |
| Operating profit (loss) | 9901 | -€5,967 | -€26,199 | -€20,232 | -339% |
| Financial income | 75/76B | €1,800,000 | €454,393 | -€1.3m | -74.8% |
| Recurring financial income | 75 | €1,800,000 | €454,393 | -€1.3m | -74.8% |
| Financial charges | 65/66B | €1,442 | €3,461 | +€2,019 | +140% |
| Recurring financial charges | 65 | €1,442 | €3,461 | +€2,019 | +140% |
| Profit (loss) for the period before taxes | 9903 | €1,792,591 | €424,733 | -€1.4m | -76.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €1,792,591 | €424,733 | -€1.4m | -76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,792,591 | €424,733 | -€1.4m | -76.3% |
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 15 October 2026 via checked.be.