PERKA: what changed
Two fiscal 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.
What changed
PERKA
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€5,413
2024 · €269,503-€264,090
Equity
€1.1m
2024 · €1.1m+€5,413
Cash
€217,884
2024 · €199,625+€18,259
Balance sheet total
€6.6m
2024 · €5.6m+€1.1m
Largest movements
Assets
- Receivables within one year +€699,843
up €699,843 (+22.7%), from €3.1m to €3.8m
of which Trade receivables: +€694,560
- Tangible fixed assets +€296,661
up €296,661 (+28.0%), from €1.1m to €1.4m
of which Leasing and similar rights: +€314,853
Equity and liabilities
- Trade debts +€1.1m
up €1.1m (+70.5%), from €1.6m to €2.7m
- Advances received -€273,237
down €273,237 (-91.7%), from €298,108 to €24,872
- Debts after one year +€226,380
up €226,380 (+38.4%), from €589,334 to €815,714
- Other debts -€186,955
down €186,955 (-70.9%), from €263,544 to €76,589
- Tax, wage and social debts +€110,352
up €110,352 (+15.3%), from €719,335 to €829,687
of which Remuneration and social security: +€77,503
Income statement
- Goods and materials -€285,357
down €285,357 (-2.8%), from €10.2m to €9.9m
of which Purchases: -€213,379
- Other operating charges +€267,234
up €267,234 (+2396.6%), from €11,150 to €278,384
- Staff costs +€257,560
up €257,560 (+6.5%), from €4.0m to €4.2m
- Other operating income +€180,185
up €180,185 (+92.7%), from €194,341 to €374,526
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.
Result 2024
€269,503
Turnover
+€83,702
Other operating income
+€180,185
Goods and materials
+€285,357
Services and other goods
-€58,311
Staff costs
-€257,560
Depreciation
-€119,494
Write-downs
+€38,141
Provisions
+€5,769
Other operating charges
-€267,234
Other operating items
-€65,442
Financial income
-€68,761
Financial charges
-€25,434
Taxes
+€4,990
Result 2025
€5,413
Cash bridge derived
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.
From operations
+€287,705
Investment
-€639,065
Financing
+€369,619
Cash 2024
€199,625
From operations (derived)
+€287,705
Net result for the year
+€5,413
Depreciation
+€383,969
Stocks and contracts
-€51,552
Receivables within one year
-€699,843
Deferred charges and accrued income
-€35,898
Provisions
-€84,840
Trade debts
+€1.1m
Tax, wage and social debts
+€110,352
Advances received
-€273,237
Other debts
-€186,955
Accrued charges and deferred income
-€1,339
Investment (derived)
-€639,065
Investment in fixed assets (net)
-€639,065
Financing
+€369,619
Debts after one year
+€226,380
Current portion of long-term debt
+€63,855
Short-term financial debts
+€79,385
Cash 2025
€217,884
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,559,701 | €6,620,350 | +€1.1m | +19.1% |
| Fixed assets | 21/28 | €1,311,337 | €1,566,434 | +€255,096 | +19.5% |
| Intangible fixed assets | 21 | €95,658 | €54,093 | -€41,565 | -43.5% |
| Tangible fixed assets | 22/27 | €1,058,089 | €1,354,750 | +€296,661 | +28.0% |
| Plant, machinery and equipment | 23 | €115,705 | €135,228 | +€19,523 | +16.9% |
| Furniture and vehicles | 24 | €95,386 | €62,177 | -€33,209 | -34.8% |
| Leasing and similar rights | 25 | €832,763 | €1,147,616 | +€314,853 | +37.8% |
| Other tangible fixed assets | 26 | €14,235 | €9,729 | -€4,506 | -31.7% |
| Financial fixed assets | 28 | €157,590 | €157,590 | = | 0.0% |
| Affiliated companies | 280/1 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable | 281 | €150,000 | €150,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €7,590 | €7,590 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €7,590 | €7,590 | = | 0.0% |
| Current assets | 29/58 | €4,248,364 | €5,053,917 | +€805,553 | +19.0% |
| Stocks and contracts in progress | 3 | €893,859 | €945,411 | +€51,552 | +5.8% |
| Stocks | 30/36 | €557,498 | €580,235 | +€22,737 | +4.1% |
| Raw materials and consumables | 30/31 | €557,498 | €580,235 | +€22,737 | +4.1% |
| Contracts in progress | 37 | €336,360 | €365,176 | +€28,816 | +8.6% |
| Amounts receivable within one year | 40/41 | €3,076,585 | €3,776,428 | +€699,843 | +22.7% |
| Trade receivables | 40 | €3,072,323 | €3,766,883 | +€694,560 | +22.6% |
| Other amounts receivable | 41 | €4,262 | €9,544 | +€5,283 | +124.0% |
| Cash at bank and in hand | 54/58 | €199,625 | €217,884 | +€18,259 | +9.1% |
| Deferred charges and accrued income | 490/1 | €78,295 | €114,194 | +€35,898 | +45.9% |
| Total equity and liabilities | 10/49 | €5,559,701 | €6,620,350 | +€1.1m | +19.1% |
| Equity | 10/15 | €1,083,845 | €1,089,258 | +€5,413 | +0.5% |
| Contributions | 10/11 | €620,000 | €620,000 | = | 0.0% |
| Capital | 10 | €620,000 | €620,000 | = | 0.0% |
| Issued capital | 100 | €620,000 | €620,000 | = | 0.0% |
| Reserves | 13 | €463,845 | €469,258 | +€5,413 | +1.2% |
| Non-distributable reserves | 130/1 | €62,000 | €62,000 | = | 0.0% |
| Legal reserve | 130 | €62,000 | €62,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €211,445 | €211,445 | = | 0.0% |
| Distributable reserves | 133 | €190,400 | €195,813 | +€5,413 | +2.8% |
| Provisions and deferred taxes | 16 | €84,840 | - | -€84,840 | |
| Provisions for liabilities and charges | 160/5 | €84,840 | - | -€84,840 | |
| Other liabilities and charges | 164/5 | €84,840 | - | -€84,840 | |
| Amounts payable | 17/49 | €4,391,016 | €5,531,092 | +€1.1m | +26.0% |
| Amounts payable after more than one year | 17 | €589,334 | €815,714 | +€226,380 | +38.4% |
| Financial debts | 170/4 | €589,334 | €815,714 | +€226,380 | +38.4% |
| Leasing and similar obligations | 172 | €589,334 | €815,714 | +€226,380 | +38.4% |
| Amounts payable within one year | 42/48 | €3,796,244 | €4,711,279 | +€915,035 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €223,844 | €287,698 | +€63,855 | +28.5% |
| Financial debts | 43 | €701,277 | €780,662 | +€79,385 | +11.3% |
| Credit institutions | 430/8 | €701,277 | €780,662 | +€79,385 | +11.3% |
| Trade debts | 44 | €1,590,137 | €2,711,771 | +€1.1m | +70.5% |
| Suppliers | 440/4 | €1,590,137 | €2,711,771 | +€1.1m | +70.5% |
| Advances received on contracts in progress | 46 | €298,108 | €24,872 | -€273,237 | -91.7% |
| Taxes, remuneration and social security | 45 | €719,335 | €829,687 | +€110,352 | +15.3% |
| Taxes | 450/3 | €205,241 | €238,091 | +€32,850 | +16.0% |
| Remuneration and social security | 454/9 | €514,094 | €591,596 | +€77,503 | +15.1% |
| Other amounts payable | 47/48 | €263,544 | €76,589 | -€186,955 | -70.9% |
| Accrued charges and deferred income | 492/3 | €5,438 | €4,099 | -€1,339 | -24.6% |
| Operating income | 70/76A | €17,534,669 | €17,733,114 | +€198,445 | +1.1% |
| Turnover | 70 | €17,226,562 | €17,310,264 | +€83,702 | +0.5% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €87,810 | €28,816 | -€58,995 | -67.2% |
| Other operating income | 74 | €194,341 | €374,526 | +€180,185 | +92.7% |
| Non-recurring operating income | 76A | €25,956 | €19,508 | -€6,447 | -24.8% |
| Operating charges | 60/66A | €17,281,392 | €17,654,722 | +€373,330 | +2.2% |
| Goods for resale, raw materials and consumables | 60 | €10,154,231 | €9,868,874 | -€285,357 | -2.8% |
| Purchases | 600/8 | €10,104,989 | €9,891,610 | -€213,379 | -2.1% |
| Change in stocks: decrease (increase) | 609 | €49,242 | -€22,737 | -€71,979 | |
| Services and other goods | 61 | €2,947,114 | €3,005,425 | +€58,311 | +2.0% |
| Remuneration, social security and pensions | 62 | €3,962,742 | €4,220,302 | +€257,560 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €264,475 | €383,969 | +€119,494 | +45.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20,750 | -€17,391 | -€38,141 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€79,071 | -€84,840 | -€5,769 | -7.3% |
| Other operating charges | 640/8 | €11,150 | €278,384 | +€267,234 | +2396.6% |
| Operating profit (loss) | 9901 | €253,277 | €78,392 | -€174,885 | -69.0% |
| Financial income | 75/76B | €134,064 | €65,303 | -€68,761 | -51.3% |
| Recurring financial income | 75 | €134,064 | €65,303 | -€68,761 | -51.3% |
| Income from financial fixed assets | 750 | €375 | €2,250 | +€1,875 | +500.0% |
| Income from current assets | 751 | €1,116 | €94 | -€1,022 | -91.6% |
| Other financial income | 752/9 | €132,573 | €62,959 | -€69,614 | -52.5% |
| Financial charges | 65/66B | €57,058 | €82,492 | +€25,434 | +44.6% |
| Recurring financial charges | 65 | €57,058 | €82,492 | +€25,434 | +44.6% |
| Debt charges | 650 | €32,230 | €62,161 | +€29,930 | +92.9% |
| Other financial charges | 652/9 | €24,828 | €20,332 | -€4,496 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €330,283 | €61,203 | -€269,080 | -81.5% |
| Income taxes | 67/77 | €60,779 | €55,790 | -€4,990 | -8.2% |
| Taxes | 670/3 | €60,779 | €55,790 | -€4,990 | -8.2% |
| Profit (loss) for the period | 9904 | €269,503 | €5,413 | -€264,090 | -98.0% |
| Profit (loss) for the period to be appropriated | 9905 | €269,503 | €5,413 | -€264,090 | -98.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.