Perpodium: 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.
What changed
Perpodium
NACE 90.399, Other support activities for arts and performing arts
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€245,747
2024 · €196,527+€49,220
Equity
€754,174
2024 · €508,427+€245,747
Cash
€387,815
2024 · €195,628+€192,187
Balance sheet total
€9.0m
2024 · €7.5m+€1.5m
Largest movements
Assets
- Receivables within one year +€1.3m
up €1.3m (+18.4%), from €7.3m to €8.6m
of which Other amounts receivable: +€1.5m
- Cash +€192,187
up €192,187 (+98.2%), from €195,628 to €387,815
mainly Accrued charges and deferred income (+€846,253) and Debts within one year (+€457,534)
Equity and liabilities
- Accrued charges and deferred income +€846,253
up €846,253 (+19.9%), from €4.3m to €5.1m
- Debts within one year +€457,534
up €457,534 (+17.1%), from €2.7m to €3.1m
- Profit (loss) carried forward +€225,638
up €225,638 (+49.4%), from €456,478 to €682,116
Income statement
- Turnover +€2.6m
up €2.6m (+19.4%), from €13.3m to €15.8m
- Staff costs +€1.1m
up €1.1m (+19.4%), from €5.9m to €7.1m
- Other operating charges +€736,506
up €736,506 (+10.5%), from €7.0m to €7.8m
- Services and other goods +€736,432
up €736,432 (+11.3%), from €6.5m to €7.2m
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.
Result 2024
€196,527
Turnover
+€2.6m
Other operating income
-€7,224
Services and other goods
-€736,432
Staff costs
-€1.1m
Depreciation
-€5,193
Other operating charges
-€736,506
Other operating items
+€200,161
Financial income
+€7,296
Financial charges
-€72,633
Taxes
-€22,078
Result 2025
€245,747
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.
From operations
+€232,535
Investment
-€20,348
Financing
-€20,000
Cash 2024
€195,628
From operations (derived)
+€232,535
Net result for the year
+€245,747
Depreciation
+€5,960
Receivables within one year
-€1.3m
Deferred charges and accrued income
+€9,916
Debts within one year
+€457,534
Accrued charges and deferred income
+€846,253
Investment (derived)
-€20,348
Investment in fixed assets (net)
-€20,348
Financing
-€20,000
Debts after one year
-€20,000
Cash 2025
€387,815
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,478,585 | €9,008,119 | +€1.5m | +20.5% |
| Fixed assets | 21/28 | €591 | €14,979 | +€14,388 | +2434.2% |
| Intangible fixed assets | 21 | - | €10,918 | +€10,918 | |
| Tangible fixed assets | 22/27 | €591 | €4,062 | +€3,471 | +587.2% |
| Land and buildings | 22 | - | €2,534 | +€2,534 | |
| Plant, machinery and equipment | 23 | €591 | €131 | -€460 | -77.8% |
| Furniture and vehicles | 24 | - | €1,396 | +€1,396 | |
| Current assets | 29/58 | €7,477,994 | €8,993,140 | +€1.5m | +20.3% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €7,253,890 | €8,586,765 | +€1.3m | +18.4% |
| Trade receivables | 40 | €1,499,459 | €1,358,910 | -€140,549 | -9.4% |
| Other amounts receivable | 41 | €5,754,431 | €7,227,855 | +€1.5m | +25.6% |
| Cash at bank and in hand | 54/58 | €195,628 | €387,815 | +€192,187 | +98.2% |
| Deferred charges and accrued income | 490/1 | €28,476 | €18,560 | -€9,916 | -34.8% |
| Total equity and liabilities | 10/49 | €7,478,585 | €9,008,119 | +€1.5m | +20.5% |
| Equity | 10/15 | €508,427 | €754,174 | +€245,747 | +48.3% |
| Reserves | 13 | €51,949 | €72,058 | +€20,109 | +38.7% |
| Profit (loss) carried forward | 14 | €456,478 | €682,116 | +€225,638 | +49.4% |
| Amounts payable | 17/49 | €6,970,158 | €8,253,945 | +€1.3m | +18.4% |
| Amounts payable after more than one year | 17 | €40,000 | €20,000 | -€20,000 | -50.0% |
| Financial debts | 170/4 | €40,000 | €20,000 | -€20,000 | -50.0% |
| Subordinated loans | 170 | €40,000 | €20,000 | -€20,000 | -50.0% |
| Amounts payable within one year | 42/48 | €2,670,116 | €3,127,650 | +€457,534 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €23,047 | €153,461 | +€130,414 | +565.9% |
| Trade debts | 44 | €1,984,891 | €2,100,634 | +€115,743 | +5.8% |
| Suppliers | 440/4 | €1,984,891 | €2,100,634 | +€115,743 | +5.8% |
| Taxes, remuneration and social security | 45 | €602,232 | €817,380 | +€215,148 | +35.7% |
| Taxes | 450/3 | €93,344 | €142,536 | +€49,192 | +52.7% |
| Remuneration and social security | 454/9 | €508,888 | €674,844 | +€165,957 | +32.6% |
| Accrued charges and deferred income | 492/3 | €4,260,042 | €5,106,296 | +€846,253 | +19.9% |
| Operating income | 70/76A | €20,453,220 | €23,216,432 | +€2.8m | +13.5% |
| Turnover | 70 | €13,252,700 | €15,822,975 | +€2.6m | +19.4% |
| Other operating income | 74 | €18,443 | €11,218 | -€7,224 | -39.2% |
| Operating charges | 60/66A | €19,448,254 | €22,074,830 | +€2.6m | +13.5% |
| Services and other goods | 61 | €6,494,960 | €7,231,392 | +€736,432 | +11.3% |
| Remuneration, social security and pensions | 62 | €5,913,215 | €7,061,660 | +€1.1m | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €767 | €5,960 | +€5,193 | +677.3% |
| Other operating charges | 640/8 | €7,039,312 | €7,775,818 | +€736,506 | +10.5% |
| Operating profit (loss) | 9901 | €1,004,967 | €1,141,601 | +€136,635 | +13.6% |
| Financial income | 75/76B | €1,574 | €8,870 | +€7,296 | +463.7% |
| Recurring financial income | 75 | €1,574 | €8,870 | +€7,296 | +463.7% |
| Other financial income | 752/9 | €1,574 | €8,870 | +€7,296 | +463.7% |
| Financial charges | 65/66B | €732,887 | €805,520 | +€72,633 | +9.9% |
| Recurring financial charges | 65 | €732,887 | €805,520 | +€72,633 | +9.9% |
| Debt charges | 650 | - | €793,463 | +€793,463 | |
| Other financial charges | 652/9 | €732,887 | €12,057 | -€720,830 | -98.4% |
| Profit (loss) for the period before taxes | 9903 | €273,653 | €344,951 | +€71,298 | +26.1% |
| Income taxes | 67/77 | €77,126 | €99,204 | +€22,078 | +28.6% |
| Taxes | 670/3 | €77,126 | €99,204 | +€22,078 | +28.6% |
| Profit (loss) for the period | 9904 | €196,527 | €245,747 | +€49,220 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €196,527 | €245,747 | +€49,220 | +25.0% |
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 6 October 2026 via checked.be.