PERMIS: 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.
PERMIS
Largest movements
- Tangible fixed assets -€35,521
down €35,521 (-11.0%), from €321,603 to €286,082
of which Furniture and vehicles: -€20,172
- Current investments +€14,000
new in 2025: €14,000
- Cash +€13,923
up €13,923 (+22.8%), from €61,182 to €75,105
mainly Net result for the year (+€59,005) and Depreciation (+€41,828)
- Deferred charges and accrued income +€8,419
up €8,419 (+331%), from €2,545 to €10,964
- Receivables within one year +€7,949
up €7,949 (+5.3%), from €150,254 to €158,203
of which Other amounts receivable: +€19,934
- Debts after one year -€30,000
down €30,000 (-11.5%), from €261,374 to €231,374
- Reserves +€26,474
up €26,474 (+13.5%), from €196,435 to €222,909
- Trade debts +€7,609
up €7,609 (+104%), from €7,339 to €14,948
- Staff costs +€36,455
up €36,455 (+1,254%), from €2,908 to €39,363
- Gross operating margin +€13,680
up €13,680 (+8.5%), from €161,016 to €174,696
- Depreciation -€4,320
down €4,320 (-9.4%), from €46,148 to €41,828
- Taxes -€3,560
down €3,560 (-12.3%), from €29,021 to €25,461
- Financial income +€2,130
up €2,130 (+425%), from €501 to €2,630
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 | €558,584 | €567,354 | +€8,770 | +1.6% |
| Fixed assets | 21/28 | €324,603 | €289,082 | -€35,521 | -10.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €321,603 | €286,082 | -€35,521 | -11.0% |
| Land and buildings | 22 | €248,794 | €229,884 | -€18,911 | -7.6% |
| Plant, machinery and equipment | 23 | €7,128 | €10,690 | +€3,562 | +50.0% |
| Furniture and vehicles | 24 | €65,680 | €45,508 | -€20,172 | -30.7% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €233,981 | €278,272 | +€44,291 | +18.9% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €150,254 | €158,203 | +€7,949 | +5.3% |
| Trade receivables | 40 | €122,708 | €110,723 | -€11,985 | -9.8% |
| Other amounts receivable | 41 | €27,545 | €47,480 | +€19,934 | +72.4% |
| Current investments | 50/53 | - | €14,000 | +€14,000 | |
| Cash at bank and in hand | 54/58 | €61,182 | €75,105 | +€13,923 | +22.8% |
| Deferred charges and accrued income | 490/1 | €2,545 | €10,964 | +€8,419 | +331% |
| Total equity and liabilities | 10/49 | €558,584 | €567,354 | +€8,770 | +1.6% |
| Equity | 10/15 | €214,985 | €241,459 | +€26,474 | +12.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €196,435 | €222,909 | +€26,474 | +13.5% |
| Distributable reserves | 133 | €196,435 | €222,909 | +€26,474 | +13.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €16,323 | €16,323 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €16,323 | €16,323 | = | 0.0% |
| Pensions and similar obligations | 160 | €16,323 | €16,323 | = | 0.0% |
| Amounts payable | 17/49 | €327,275 | €309,571 | -€17,704 | -5.4% |
| Amounts payable after more than one year | 17 | €261,374 | €231,374 | -€30,000 | -11.5% |
| Financial debts | 170/4 | €261,374 | €231,374 | -€30,000 | -11.5% |
| Amounts payable within one year | 42/48 | €64,627 | €76,290 | +€11,662 | +18.0% |
| Current portion of amounts payable after more than one year | 42 | €29,374 | €30,000 | +€626 | +2.1% |
| Financial debts | 43 | €28 | €1,285 | +€1,257 | +4,442% |
| Credit institutions | 430/8 | €28 | €1,285 | +€1,257 | +4,442% |
| Trade debts | 44 | €7,339 | €14,948 | +€7,609 | +104% |
| Suppliers | 440/4 | €7,339 | €14,948 | +€7,609 | +104% |
| Taxes, remuneration and social security | 45 | €27,886 | €30,056 | +€2,170 | +7.8% |
| Taxes | 450/3 | €27,886 | €19,131 | -€8,755 | -31.4% |
| Remuneration and social security | 454/9 | - | €10,925 | +€10,925 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,274 | €1,908 | +€634 | +49.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €2,908 | €39,363 | +€36,455 | +1,254% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,148 | €41,828 | -€4,320 | -9.4% |
| Other operating charges | 640/8 | €4,928 | €5,189 | +€261 | +5.3% |
| Gross operating margin | 9900 | €161,016 | €174,696 | +€13,680 | +8.5% |
| Operating profit (loss) | 9901 | €107,033 | €88,317 | -€18,716 | -17.5% |
| Financial income | 75/76B | €501 | €2,630 | +€2,130 | +425% |
| Recurring financial income | 75 | €501 | €2,630 | +€2,130 | +425% |
| Financial charges | 65/66B | €7,319 | €6,481 | -€838 | -11.4% |
| Recurring financial charges | 65 | €7,319 | €6,481 | -€838 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €100,214 | €84,466 | -€15,748 | -15.7% |
| Income taxes | 67/77 | €29,021 | €25,461 | -€3,560 | -12.3% |
| Profit (loss) for the period | 9904 | €71,193 | €59,005 | -€12,188 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €71,193 | €59,005 | -€12,188 | -17.1% |
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.