PERK: 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.
PERK
Largest movements
- Receivables within one year +€18,057
up €18,057 (+602%), from €3,000 to €21,057
of which Trade receivables: +€18,069
- Cash +€4,038
new in 2024: €4,038
mainly Net result for the year (+€13,709) and Trade debts (+€4,959)
- Profit (loss) carried forward +€13,709
new in 2024: €13,709
- Trade debts +€4,959
new in 2024: €4,959
- Tax, wage and social debts +€3,427
new in 2024: €3,427
- Gross operating margin +€17,614
new in 2024: €17,614
- Taxes +€3,427
new in 2024: €3,427
- Financial charges +€478
new in 2024: €478
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,000 | €25,095 | +€22,095 | +736% |
| Current assets | 29/58 | €3,000 | €25,095 | +€22,095 | +736% |
| Amounts receivable within one year | 40/41 | €3,000 | €21,057 | +€18,057 | +602% |
| Trade receivables | 40 | - | €18,069 | +€18,069 | |
| Other amounts receivable | 41 | €3,000 | €2,988 | -€12 | -0.4% |
| Cash at bank and in hand | 54/58 | - | €4,038 | +€4,038 | |
| Total equity and liabilities | 10/49 | €3,000 | €25,095 | +€22,095 | +736% |
| Equity | 10/15 | €3,000 | €16,709 | +€13,709 | +457% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €13,709 | +€13,709 | |
| Amounts payable | 17/49 | - | €8,386 | +€8,386 | |
| Amounts payable within one year | 42/48 | - | €8,386 | +€8,386 | |
| Trade debts | 44 | - | €4,959 | +€4,959 | |
| Suppliers | 440/4 | - | €4,959 | +€4,959 | |
| Taxes, remuneration and social security | 45 | - | €3,427 | +€3,427 | |
| Taxes | 450/3 | - | €3,427 | +€3,427 | |
| Gross operating margin | 9900 | - | €17,614 | +€17,614 | |
| Operating profit (loss) | 9901 | - | €17,614 | +€17,614 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €478 | +€478 | |
| Recurring financial charges | 65 | - | €478 | +€478 | |
| Profit (loss) for the period before taxes | 9903 | - | €17,136 | +€17,136 | |
| Income taxes | 67/77 | - | €3,427 | +€3,427 | |
| Profit (loss) for the period | 9904 | - | €13,709 | +€13,709 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €13,709 | +€13,709 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.