PERRIT: 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.
PERRIT
Largest movements
- Receivables after one year -€58,700
no longer reported in 2025 (was €58,700)
- Cash -€11,488
down €11,488 (-15.3%), from €74,933 to €63,445
mainly Contributions, distributions and other (-€203,700) and Investment in fixed assets (net) (-€3,627)
- Receivables within one year +€3,564
up €3,564 (+13.9%), from €25,630 to €29,193
of which Trade receivables: +€8,358
- Reserves -€151,575
down €151,575 (-92.9%), from €163,098 to €11,523
- Other debts +€74,993
up €74,993 (+9397.8%), from €798 to €75,791
- Tax, wage and social debts +€11,462
up €11,462 (+342.7%), from €3,345 to €14,807
- Gross operating margin +€13,070
up €13,070 (+23.0%), from €56,737 to €69,807
- Taxes +€2,113
up €2,113 (+17.8%), from €11,885 to €13,999
- Financial income -€992
down €992 (-99.9%), from €993 to €1
- Depreciation +€917
up €917 (+46.5%), from €1,972 to €2,889
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 | €171,038 | €106,757 | -€64,281 | -37.6% |
| Formation expenses | 20 | €404 | €138 | -€266 | -65.9% |
| Fixed assets | 21/28 | €6,052 | €7,057 | +€1,005 | +16.6% |
| Tangible fixed assets | 22/27 | €6,052 | €7,057 | +€1,005 | +16.6% |
| Plant, machinery and equipment | 23 | €1,612 | €2,768 | +€1,156 | +71.7% |
| Furniture and vehicles | 24 | €4,441 | €4,289 | -€151 | -3.4% |
| Current assets | 29/58 | €164,582 | €99,563 | -€65,019 | -39.5% |
| Amounts receivable after more than one year | 29 | €58,700 | - | -€58,700 | |
| Trade receivables | 290 | €58,700 | - | -€58,700 | |
| Amounts receivable within one year | 40/41 | €25,630 | €29,193 | +€3,564 | +13.9% |
| Trade receivables | 40 | €20,835 | €29,193 | +€8,358 | +40.1% |
| Other amounts receivable | 41 | €4,794 | - | -€4,794 | |
| Cash at bank and in hand | 54/58 | €74,933 | €63,445 | -€11,488 | -15.3% |
| Deferred charges and accrued income | 490/1 | €5,319 | €6,924 | +€1,605 | +30.2% |
| Total equity and liabilities | 10/49 | €171,038 | €106,757 | -€64,281 | -37.6% |
| Equity | 10/15 | €166,598 | €15,023 | -€151,575 | -91.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €163,098 | €11,523 | -€151,575 | -92.9% |
| Distributable reserves | 133 | €163,098 | €11,523 | -€151,575 | -92.9% |
| Amounts payable | 17/49 | €4,440 | €91,734 | +€87,294 | +1966.0% |
| Amounts payable within one year | 42/48 | €4,440 | €91,734 | +€87,294 | +1966.0% |
| Trade debts | 44 | €297 | €1,136 | +€839 | +282.3% |
| Suppliers | 440/4 | €297 | €1,136 | +€839 | +282.3% |
| Taxes, remuneration and social security | 45 | €3,345 | €14,807 | +€11,462 | +342.7% |
| Taxes | 450/3 | €3,345 | €14,807 | +€11,462 | +342.7% |
| Other amounts payable | 47/48 | €798 | €75,791 | +€74,993 | +9397.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,972 | €2,889 | +€917 | +46.5% |
| Other operating charges | 640/8 | €314 | €265 | -€48 | -15.4% |
| Gross operating margin | 9900 | €56,737 | €69,807 | +€13,070 | +23.0% |
| Operating profit (loss) | 9901 | €54,451 | €66,653 | +€12,201 | +22.4% |
| Financial income | 75/76B | €993 | €1 | -€992 | -99.9% |
| Recurring financial income | 75 | €993 | €1 | -€992 | -99.9% |
| Financial charges | 65/66B | €573 | €530 | -€43 | -7.6% |
| Recurring financial charges | 65 | €573 | €530 | -€43 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €54,871 | €66,124 | +€11,253 | +20.5% |
| Income taxes | 67/77 | €11,885 | €13,999 | +€2,113 | +17.8% |
| Profit (loss) for the period | 9904 | €42,986 | €52,125 | +€9,139 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €42,986 | €52,125 | +€9,139 | +21.3% |
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 5 October 2026 via checked.be.