PERKIQI: 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.
PERKIQI
Largest movements
- Cash +€6,404
up €6,404 (+88.0%), from €7,278 to €13,681
mainly Net result for the year (+€5,177) and Tax, wage and social debts (+€1,836)
- Receivables within one year +€1,956
up €1,956 (+46.4%), from €4,214 to €6,170
of which Other amounts receivable: +€1,214
- Deferred charges and accrued income -€511
down €511 (-53.1%), from €962 to €451
- Stocks and contracts +€434
new in 2025: €434
- Profit (loss) carried forward +€5,177
up €5,177 (+66.8%), from €7,752 to €12,929
- Tax, wage and social debts +€1,836
up €1,836 (+77.6%), from €2,366 to €4,202
- Trade debts +€1,270
up €1,270 (+379%), from €335 to €1,606
- Gross operating margin -€3,016
down €3,016 (-27.3%), from €11,049 to €8,034
- Taxes -€530
down €530 (-22.4%), from €2,366 to €1,836
- Financial income +€149
up €149 (+123%), from €121 to €270
- Financial charges +€136
up €136 (+183%), from €74 to €211
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 | €12,454 | €20,737 | +€8,283 | +66.5% |
| Current assets | 29/58 | €12,454 | €20,737 | +€8,283 | +66.5% |
| Stocks and contracts in progress | 3 | - | €434 | +€434 | |
| Stocks | 30/36 | - | €434 | +€434 | |
| Amounts receivable within one year | 40/41 | €4,214 | €6,170 | +€1,956 | +46.4% |
| Trade receivables | 40 | - | €742 | +€742 | |
| Other amounts receivable | 41 | €4,214 | €5,428 | +€1,214 | +28.8% |
| Cash at bank and in hand | 54/58 | €7,278 | €13,681 | +€6,404 | +88.0% |
| Deferred charges and accrued income | 490/1 | €962 | €451 | -€511 | -53.1% |
| Total equity and liabilities | 10/49 | €12,454 | €20,737 | +€8,283 | +66.5% |
| Equity | 10/15 | €9,752 | €14,929 | +€5,177 | +53.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,752 | €12,929 | +€5,177 | +66.8% |
| Amounts payable | 17/49 | €2,701 | €5,807 | +€3,106 | +115% |
| Amounts payable within one year | 42/48 | €2,701 | €5,807 | +€3,106 | +115% |
| Trade debts | 44 | €335 | €1,606 | +€1,270 | +379% |
| Suppliers | 440/4 | €335 | €1,606 | +€1,270 | +379% |
| Taxes, remuneration and social security | 45 | €2,366 | €4,202 | +€1,836 | +77.6% |
| Taxes | 450/3 | €2,366 | €4,202 | +€1,836 | +77.6% |
| Other operating charges | 640/8 | €978 | €1,080 | +€103 | +10.5% |
| Gross operating margin | 9900 | €11,049 | €8,034 | -€3,016 | -27.3% |
| Operating profit (loss) | 9901 | €10,072 | €6,953 | -€3,118 | -31.0% |
| Financial income | 75/76B | €121 | €270 | +€149 | +123% |
| Recurring financial income | 75 | €121 | €270 | +€149 | +123% |
| Financial charges | 65/66B | €74 | €211 | +€136 | +183% |
| Recurring financial charges | 65 | €74 | €211 | +€136 | +183% |
| Profit (loss) for the period before taxes | 9903 | €10,118 | €7,013 | -€3,106 | -30.7% |
| Income taxes | 67/77 | €2,366 | €1,836 | -€530 | -22.4% |
| Profit (loss) for the period | 9904 | €7,752 | €5,177 | -€2,575 | -33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,752 | €5,177 | -€2,575 | -33.2% |
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 31 October 2026 via checked.be.