Perkisas: 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.
Perkisas
Largest movements
- Cash -€7,364
down €7,364 (-87.6%), from €8,406 to €1,042
mainly Debts after one year (-€12,467) and Net result for the year (-€7,696)
- Other debts +€19,750
up €19,750 (+7.4%), from €266,087 to €285,837
- Debts after one year -€12,467
down €12,467 (-51.4%), from €24,251 to €11,784
- Profit (loss) carried forward -€7,696
down €7,696 (-7.8%), from -€98,358 to -€106,053
- Trade debts -€4,600
no longer reported in 2025 (was €4,600)
- Purchases and services +€6,259
new in 2025: €6,259
- Gross operating margin +€711
up €711 (+10.2%), from -€6,970 to -€6,259
- Financial charges -€540
down €540 (-27.3%), from €1,976 to €1,436
- Other operating charges -€505
no longer reported in 2025 (was €505)
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 | €237,099 | €229,734 | -€7,364 | -3.1% |
| Fixed assets | 21/28 | €228,693 | €228,693 | = | 0.0% |
| Tangible fixed assets | 22/27 | €228,693 | €228,693 | = | 0.0% |
| Land and buildings | 22 | €228,693 | €228,693 | = | 0.0% |
| Current assets | 29/58 | €8,406 | €1,042 | -€7,364 | -87.6% |
| Cash at bank and in hand | 54/58 | €8,406 | €1,042 | -€7,364 | -87.6% |
| Total equity and liabilities | 10/49 | €237,099 | €229,734 | -€7,364 | -3.1% |
| Equity | 10/15 | -€73,358 | -€81,053 | -€7,696 | -10.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,358 | -€106,053 | -€7,696 | -7.8% |
| Amounts payable | 17/49 | €310,456 | €310,788 | +€331 | +0.1% |
| Amounts payable after more than one year | 17 | €24,251 | €11,784 | -€12,467 | -51.4% |
| Financial debts | 170/4 | €24,251 | €11,784 | -€12,467 | -51.4% |
| Amounts payable within one year | 42/48 | €286,205 | €299,003 | +€12,798 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €15,518 | €13,166 | -€2,352 | -15.2% |
| Trade debts | 44 | €4,600 | - | -€4,600 | |
| Suppliers | 440/4 | €4,600 | - | -€4,600 | |
| Other amounts payable | 47/48 | €266,087 | €285,837 | +€19,750 | +7.4% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €6,259 | +€6,259 | |
| Other operating charges | 640/8 | €505 | - | -€505 | |
| Gross operating margin | 9900 | -€6,970 | -€6,259 | +€711 | +10.2% |
| Operating profit (loss) | 9901 | -€7,475 | -€6,259 | +€1,216 | +16.3% |
| Financial charges | 65/66B | €1,976 | €1,436 | -€540 | -27.3% |
| Recurring financial charges | 65 | €1,976 | €1,436 | -€540 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,451 | -€7,696 | +€1,756 | +18.6% |
| Profit (loss) for the period | 9904 | -€9,451 | -€7,696 | +€1,756 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,451 | -€7,696 | +€1,756 | +18.6% |
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 16 October 2026 via checked.be.