PERPETUUM: 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.
PERPETUUM
Largest movements
- Cash -€15,383
down €15,383 (-32.2%), from €47,744 to €32,361
mainly Investment in fixed assets (net) (-€13,448) and Net result for the year (-€9,485)
- Tangible fixed assets +€6,752
up €6,752 (+110%), from €6,144 to €12,897
of which Furniture and vehicles: +€8,328
- Deferred charges and accrued income -€4,770
down €4,770 (-54.8%), from €8,707 to €3,938
- Receivables within one year -€2,092
down €2,092 (-6.3%), from €32,973 to €30,881
of which Other amounts receivable: -€6,254
- Profit (loss) carried forward -€9,485
down €9,485 (-384%), from -€2,471 to -€11,956
- Other debts -€7,310
down €7,310 (-11.2%), from €65,444 to €58,134
- Tax, wage and social debts +€7,144
up €7,144 (+406%), from €1,760 to €8,904
- Trade debts -€6,295
down €6,295 (-75.6%), from €8,332 to €2,037
- Depreciation +€4,194
up €4,194 (+168%), from €2,501 to €6,696
- Gross operating margin -€2,966
down €2,966, from €2,646 to -€320
- Other operating charges +€596
up €596 (+42.6%), from €1,401 to €1,997
- Taxes -€522
down €522 (-67.5%), from €774 to €252
- Financial charges -€220
down €220 (-50.0%), from €441 to €220
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 | €95,569 | €80,077 | -€15,492 | -16.2% |
| Fixed assets | 21/28 | €6,144 | €12,897 | +€6,752 | +110% |
| Tangible fixed assets | 22/27 | €6,144 | €12,897 | +€6,752 | +110% |
| Plant, machinery and equipment | 23 | €3,761 | €2,185 | -€1,576 | -41.9% |
| Furniture and vehicles | 24 | €2,384 | €10,712 | +€8,328 | +349% |
| Current assets | 29/58 | €89,425 | €67,180 | -€22,244 | -24.9% |
| Amounts receivable within one year | 40/41 | €32,973 | €30,881 | -€2,092 | -6.3% |
| Trade receivables | 40 | €5,745 | €9,907 | +€4,162 | +72.4% |
| Other amounts receivable | 41 | €27,228 | €20,974 | -€6,254 | -23.0% |
| Cash at bank and in hand | 54/58 | €47,744 | €32,361 | -€15,383 | -32.2% |
| Deferred charges and accrued income | 490/1 | €8,707 | €3,938 | -€4,770 | -54.8% |
| Total equity and liabilities | 10/49 | €95,569 | €80,077 | -€15,492 | -16.2% |
| Equity | 10/15 | €17,989 | €8,504 | -€9,485 | -52.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€2,471 | -€11,956 | -€9,485 | -384% |
| Amounts payable | 17/49 | €77,580 | €71,573 | -€6,007 | -7.7% |
| Amounts payable within one year | 42/48 | €75,536 | €69,075 | -€6,462 | -8.6% |
| Trade debts | 44 | €8,332 | €2,037 | -€6,295 | -75.6% |
| Suppliers | 440/4 | €8,332 | €2,037 | -€6,295 | -75.6% |
| Taxes, remuneration and social security | 45 | €1,760 | €8,904 | +€7,144 | +406% |
| Taxes | 450/3 | €1,760 | €8,904 | +€7,144 | +406% |
| Other amounts payable | 47/48 | €65,444 | €58,134 | -€7,310 | -11.2% |
| Accrued charges and deferred income | 492/3 | €2,044 | €2,498 | +€454 | +22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,501 | €6,696 | +€4,194 | +168% |
| Other operating charges | 640/8 | €1,401 | €1,997 | +€596 | +42.6% |
| Gross operating margin | 9900 | €2,646 | -€320 | -€2,966 | |
| Operating profit (loss) | 9901 | -€1,256 | -€9,013 | -€7,756 | -617% |
| Financial charges | 65/66B | €441 | €220 | -€220 | -50.0% |
| Recurring financial charges | 65 | €441 | €220 | -€220 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,697 | -€9,233 | -€7,536 | -444% |
| Income taxes | 67/77 | €774 | €252 | -€522 | -67.5% |
| Profit (loss) for the period | 9904 | -€2,471 | -€9,485 | -€7,014 | -284% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,471 | -€9,485 | -€7,014 | -284% |
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 17 October 2026 via checked.be.