PERO BEHEER: 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.
PERO BEHEER
Largest movements
- Cash -€25,648
down €25,648 (-8.1%), from €315,485 to €289,837
mainly Contributions, distributions and other (-€17,613) and Current portion of long-term debt (-€12,087)
- Tangible fixed assets -€14,275
down €14,275 (-5.1%), from €277,562 to €263,287
of which Furniture and vehicles: -€14,275
- Reserves -€24,888
down €24,888 (-4.6%), from €542,280 to €517,392
- Current portion of long-term debt -€12,087
down €12,087 (-91.6%), from €13,200 to €1,113
- Financial income -€296,946
down €296,946 (-98.9%), from €300,346 to €3,400
- Depreciation -€35,429
down €35,429 (-67.5%), from €52,514 to €17,085
- Taxes -€21,312
down €21,312 (-99.1%), from €21,513 to €201
- Gross operating margin +€20,667
up €20,667, from -€10,736 to €9,931
- Financial charges -€875
down €875 (-85.8%), from €1,021 to €145
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 | €597,355 | €559,718 | -€37,638 | -6.3% |
| Fixed assets | 21/28 | €277,562 | €263,287 | -€14,275 | -5.1% |
| Tangible fixed assets | 22/27 | €277,562 | €263,287 | -€14,275 | -5.1% |
| Land and buildings | 22 | €260,000 | €260,000 | = | 0.0% |
| Furniture and vehicles | 24 | €17,562 | €3,287 | -€14,275 | -81.3% |
| Current assets | 29/58 | €319,793 | €296,431 | -€23,363 | -7.3% |
| Amounts receivable within one year | 40/41 | €4,309 | €6,594 | +€2,285 | +53.0% |
| Trade receivables | 40 | €2,113 | €3,579 | +€1,466 | +69.4% |
| Other amounts receivable | 41 | €2,196 | €3,015 | +€819 | +37.3% |
| Cash at bank and in hand | 54/58 | €315,485 | €289,837 | -€25,648 | -8.1% |
| Total equity and liabilities | 10/49 | €597,355 | €559,718 | -€37,638 | -6.3% |
| Equity | 10/15 | €560,880 | €535,992 | -€24,888 | -4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €542,280 | €517,392 | -€24,888 | -4.6% |
| Distributable reserves | 133 | €542,280 | €517,392 | -€24,888 | -4.6% |
| Amounts payable | 17/49 | €36,475 | €23,726 | -€12,749 | -35.0% |
| Amounts payable after more than one year | 17 | €1,188 | - | -€1,188 | |
| Financial debts | 170/4 | €1,188 | - | -€1,188 | |
| Amounts payable within one year | 42/48 | €35,287 | €23,726 | -€11,561 | -32.8% |
| Current portion of amounts payable after more than one year | 42 | €13,200 | €1,113 | -€12,087 | -91.6% |
| Trade debts | 44 | €457 | €303 | -€154 | -33.6% |
| Suppliers | 440/4 | €457 | €303 | -€154 | -33.6% |
| Taxes, remuneration and social security | 45 | €21,432 | €22,111 | +€680 | +3.2% |
| Taxes | 450/3 | €21,432 | €22,111 | +€680 | +3.2% |
| Other amounts payable | 47/48 | €199 | €199 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,514 | €17,085 | -€35,429 | -67.5% |
| Other operating charges | 640/8 | €1,590 | €1,077 | -€514 | -32.3% |
| Non-recurring operating charges | 66A | - | €2,098 | +€2,098 | |
| Gross operating margin | 9900 | -€10,736 | €9,931 | +€20,667 | |
| Operating profit (loss) | 9901 | -€64,841 | -€10,329 | +€54,512 | +84.1% |
| Financial income | 75/76B | €300,346 | €3,400 | -€296,946 | -98.9% |
| Recurring financial income | 75 | €300,346 | €3,400 | -€296,946 | -98.9% |
| Financial charges | 65/66B | €1,021 | €145 | -€875 | -85.8% |
| Recurring financial charges | 65 | €1,021 | €145 | -€875 | -85.8% |
| Profit (loss) for the period before taxes | 9903 | €234,485 | -€7,074 | -€241,559 | |
| Income taxes | 67/77 | €21,513 | €201 | -€21,312 | -99.1% |
| Profit (loss) for the period | 9904 | €212,972 | -€7,275 | -€220,247 | |
| Profit (loss) for the period to be appropriated | 9905 | €212,972 | -€7,275 | -€220,247 |
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 20 October 2026 via checked.be.