PERNULA: 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.
PERNULA
Largest movements
- Cash -€6,889
down €6,889 (-48.4%), from €14,221 to €7,331
mainly Contributions, distributions and other (-€10,000) and Tax, wage and social debts (-€1,138)
- Receivables within one year -€3,571
down €3,571 (-45.0%), from €7,928 to €4,357
- Tangible fixed assets -€1,227
down €1,227 (-27.4%), from €4,473 to €3,246
of which Furniture and vehicles: -€1,227
- Profit (loss) carried forward -€10,923
down €10,923 (-58.1%), from €18,797 to €7,874
- Tax, wage and social debts -€1,138
down €1,138 (-26.0%), from €4,369 to €3,231
- Trade debts +€355
up €355 (+17.8%), from €1,994 to €2,349
- Gross operating margin -€8,205
down €8,205 (-83.7%), from €9,805 to €1,601
- Taxes -€1,500
down €1,500 (-78.9%), from €1,900 to €400
- Other operating charges -€1,123
down €1,123 (-58.0%), from €1,935 to €812
- Depreciation -€556
down €556 (-31.2%), from €1,783 to €1,227
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,160 | €15,455 | -€11,706 | -43.1% |
| Fixed assets | 21/28 | €4,473 | €3,246 | -€1,227 | -27.4% |
| Tangible fixed assets | 22/27 | €4,473 | €3,246 | -€1,227 | -27.4% |
| Furniture and vehicles | 24 | €2,407 | €1,180 | -€1,227 | -51.0% |
| Assets under construction and advance payments | 27 | €2,066 | €2,066 | = | 0.0% |
| Current assets | 29/58 | €22,687 | €12,208 | -€10,479 | -46.2% |
| Amounts receivable within one year | 40/41 | €7,928 | €4,357 | -€3,571 | -45.0% |
| Other amounts receivable | 41 | €7,928 | €4,357 | -€3,571 | -45.0% |
| Cash at bank and in hand | 54/58 | €14,221 | €7,331 | -€6,889 | -48.4% |
| Deferred charges and accrued income | 490/1 | €538 | €520 | -€18 | -3.4% |
| Total equity and liabilities | 10/49 | €27,160 | €15,455 | -€11,706 | -43.1% |
| Equity | 10/15 | €20,797 | €9,874 | -€10,923 | -52.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,797 | €7,874 | -€10,923 | -58.1% |
| Amounts payable | 17/49 | €6,363 | €5,580 | -€783 | -12.3% |
| Amounts payable within one year | 42/48 | €6,363 | €5,580 | -€783 | -12.3% |
| Trade debts | 44 | €1,994 | €2,349 | +€355 | +17.8% |
| Suppliers | 440/4 | €1,994 | €2,349 | +€355 | +17.8% |
| Taxes, remuneration and social security | 45 | €4,369 | €3,231 | -€1,138 | -26.0% |
| Taxes | 450/3 | €4,369 | €3,231 | -€1,138 | -26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,783 | €1,227 | -€556 | -31.2% |
| Other operating charges | 640/8 | €1,935 | €812 | -€1,123 | -58.0% |
| Gross operating margin | 9900 | €9,805 | €1,601 | -€8,205 | -83.7% |
| Operating profit (loss) | 9901 | €6,087 | -€438 | -€6,525 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €143 | €85 | -€58 | -40.7% |
| Recurring financial charges | 65 | €143 | €85 | -€58 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €5,944 | -€523 | -€6,467 | |
| Income taxes | 67/77 | €1,900 | €400 | -€1,500 | -78.9% |
| Profit (loss) for the period | 9904 | €4,044 | -€923 | -€4,967 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,044 | -€923 | -€4,967 |
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 8 October 2026 via checked.be.