PeRoVi: 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.
PeRoVi
Largest movements
- Cash +€66,553
up €66,553 (+26.9%), from €247,090 to €313,644
mainly Net result for the year (+€72,433) and Other debts (+€51,000)
- Other debts +€51,000
up €51,000 (+510,511%), from €10 to €51,010
- Reserves +€10,100
up €10,100 (+5.3%), from €191,454 to €201,554
of which Non-distributable reserves: +€10,100
- Tax, wage and social debts +€6,162
up €6,162 (+40.0%), from €15,405 to €21,567
of which Taxes: +€6,162
- Turnover -€143,375
no longer reported in 2025 (was €143,375)
- Purchases and services -€36,215
no longer reported in 2025 (was €36,215)
- Gross operating margin -€11,279
down €11,279 (-10.5%), from €107,160 to €95,881
- Taxes -€8,003
down €8,003 (-24.0%), from €33,384 to €25,382
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 | €253,458 | €320,720 | +€67,261 | +26.5% |
| Fixed assets | 21/28 | €2,368 | €1,758 | -€610 | -25.7% |
| Tangible fixed assets | 22/27 | €2,368 | €1,758 | -€610 | -25.7% |
| Furniture and vehicles | 24 | €2,368 | €1,758 | -€610 | -25.7% |
| Current assets | 29/58 | €251,090 | €318,961 | +€67,871 | +27.0% |
| Amounts receivable within one year | 40/41 | €4,000 | €5,318 | +€1,318 | +32.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €4,000 | €5,318 | +€1,318 | +32.9% |
| Cash at bank and in hand | 54/58 | €247,090 | €313,644 | +€66,553 | +26.9% |
| Total equity and liabilities | 10/49 | €253,458 | €320,720 | +€67,261 | +26.5% |
| Equity | 10/15 | €235,459 | €247,892 | +€12,433 | +5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €191,454 | €201,554 | +€10,100 | +5.3% |
| Non-distributable reserves | 130/1 | €191,454 | €201,554 | +€10,100 | +5.3% |
| Legal reserve | 130 | €1,154 | €1,254 | +€100 | +8.7% |
| Own shares acquired | 1312 | €0 | €0 | = | |
| Other | 1319 | €190,300 | €200,300 | +€10,000 | +5.3% |
| Distributable reserves | 133 | €0 | €0 | = | |
| Profit (loss) carried forward | 14 | €25,405 | €27,738 | +€2,333 | +9.2% |
| Amounts payable | 17/49 | €18,000 | €72,828 | +€54,829 | +305% |
| Amounts payable within one year | 42/48 | €18,000 | €72,828 | +€54,829 | +305% |
| Trade debts | 44 | €2,585 | €251 | -€2,333 | -90.3% |
| Suppliers | 440/4 | €2,585 | €251 | -€2,333 | -90.3% |
| Taxes, remuneration and social security | 45 | €15,405 | €21,567 | +€6,162 | +40.0% |
| Taxes | 450/3 | €15,405 | €21,567 | +€6,162 | +40.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €10 | €51,010 | +€51,000 | +510,511% |
| Turnover | 70 | €143,375 | - | -€143,375 | |
| Goods, raw materials, services and sundry goods | 60/61 | €36,215 | - | -€36,215 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,359 | €610 | -€750 | -55.2% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €107,160 | €95,881 | -€11,279 | -10.5% |
| Operating profit (loss) | 9901 | €105,413 | €95,271 | -€10,142 | -9.6% |
| Financial income | 75/76B | €1,229 | €2,543 | +€1,314 | +107% |
| Recurring financial income | 75 | €1,229 | €2,543 | +€1,314 | +107% |
| Financial charges | 65/66B | €2 | - | -€2 | |
| Recurring financial charges | 65 | €2 | - | -€2 | |
| Profit (loss) for the period before taxes | 9903 | €106,640 | €97,814 | -€8,826 | -8.3% |
| Income taxes | 67/77 | €33,384 | €25,382 | -€8,003 | -24.0% |
| Profit (loss) for the period | 9904 | €73,256 | €72,433 | -€823 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €73,256 | €72,433 | -€823 | -1.1% |
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.