PERRUPTIO: 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.
PERRUPTIO
Largest movements
- Cash +€57,996
up €57,996 (+233.5%), from €24,840 to €82,836
mainly Contributions, distributions and other (+€336,613) and Deferred charges and accrued income (+€33,564)
- Deferred charges and accrued income -€33,564
down €33,564 (-92.7%), from €36,217 to €2,652
- Receivables within one year +€30,095
up €30,095 (+35.5%), from €84,681 to €114,776
of which Trade receivables: +€75,255
- Tangible fixed assets -€17,042
down €17,042 (-61.4%), from €27,755 to €10,713
- Stocks and contracts +€6,416
up €6,416 (+256.6%), from €2,500 to €8,916
- Contributions +€336,613
up €336,613 (+38.2%), from €880,880 to €1.2m
- Profit (loss) carried forward -€293,168
down €293,168 (-41.3%), from -€709,607 to -€1.0m
- Tax, wage and social debts +€4,777
new in 2025: €4,777
- Trade debts -€4,321
down €4,321 (-91.6%), from €4,720 to €399
- Gross operating margin +€201,739
up €201,739 (+43.0%), from -€469,698 to -€267,959
- Depreciation -€26,676
down €26,676 (-62.9%), from €42,392 to €15,716
- Write-downs +€8,000
new in 2025: €8,000
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 | €175,993 | €219,893 | +€43,900 | +24.9% |
| Fixed assets | 21/28 | €27,755 | €10,713 | -€17,042 | -61.4% |
| Tangible fixed assets | 22/27 | €27,755 | €10,713 | -€17,042 | -61.4% |
| Plant, machinery and equipment | 23 | €27,755 | €10,713 | -€17,042 | -61.4% |
| Current assets | 29/58 | €148,238 | €209,180 | +€60,943 | +41.1% |
| Stocks and contracts in progress | 3 | €2,500 | €8,916 | +€6,416 | +256.6% |
| Stocks | 30/36 | €2,500 | €8,916 | +€6,416 | +256.6% |
| Amounts receivable within one year | 40/41 | €84,681 | €114,776 | +€30,095 | +35.5% |
| Trade receivables | 40 | €12,055 | €87,309 | +€75,255 | +624.3% |
| Other amounts receivable | 41 | €72,626 | €27,467 | -€45,159 | -62.2% |
| Cash at bank and in hand | 54/58 | €24,840 | €82,836 | +€57,996 | +233.5% |
| Deferred charges and accrued income | 490/1 | €36,217 | €2,652 | -€33,564 | -92.7% |
| Total equity and liabilities | 10/49 | €175,993 | €219,893 | +€43,900 | +24.9% |
| Equity | 10/15 | €171,273 | €214,718 | +€43,445 | +25.4% |
| Contributions | 10/11 | €880,880 | €1,217,493 | +€336,613 | +38.2% |
| Profit (loss) carried forward | 14 | -€709,607 | -€1,002,775 | -€293,168 | -41.3% |
| Amounts payable | 17/49 | €4,720 | €5,175 | +€455 | +9.6% |
| Amounts payable within one year | 42/48 | €4,720 | €5,175 | +€455 | +9.6% |
| Trade debts | 44 | €4,720 | €399 | -€4,321 | -91.6% |
| Suppliers | 440/4 | €4,720 | €399 | -€4,321 | -91.6% |
| Taxes, remuneration and social security | 45 | - | €4,777 | +€4,777 | |
| Taxes | 450/3 | - | €4,777 | +€4,777 | |
| Non-recurring operating income | 76A | - | €82 | +€82 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,392 | €15,716 | -€26,676 | -62.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,000 | +€8,000 | |
| Gross operating margin | 9900 | -€469,698 | -€267,959 | +€201,739 | +43.0% |
| Operating profit (loss) | 9901 | -€512,090 | -€291,675 | +€220,415 | +43.0% |
| Financial income | 75/76B | €4,629 | €37 | -€4,592 | -99.2% |
| Recurring financial income | 75 | €4,629 | €37 | -€4,592 | -99.2% |
| Financial charges | 65/66B | €3,726 | €1,530 | -€2,196 | -58.9% |
| Recurring financial charges | 65 | €3,726 | €1,530 | -€2,196 | -58.9% |
| Profit (loss) for the period before taxes | 9903 | -€511,186 | -€293,168 | +€218,018 | +42.6% |
| Profit (loss) for the period | 9904 | -€511,186 | -€293,168 | +€218,018 | +42.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€511,186 | -€293,168 | +€218,018 | +42.6% |
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 4 October 2026 via checked.be.