Pert-IT: 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.
Pert-IT
Largest movements
- Deferred charges and accrued income +€36,760
up €36,760 (+2503.0%), from €1,469 to €38,228
- Receivables within one year +€24,175
up €24,175 (+42.9%), from €56,288 to €80,462
of which Trade receivables: +€52,844
- Cash -€23,857
down €23,857 (-30.0%), from €79,569 to €55,713
mainly Contributions, distributions and other (-€122,424) and Deferred charges and accrued income (-€36,760)
- Tangible fixed assets -€2,701
down €2,701 (-10.8%), from €24,893 to €22,192
of which Furniture and vehicles: -€3,673
- Trade debts +€56,754
up €56,754 (+1002.1%), from €5,663 to €62,417
- Reserves -€48,755
down €48,755 (-55.0%), from €88,720 to €39,965
- Other debts +€16,285
up €16,285 (+34.6%), from €47,059 to €63,344
- Tax, wage and social debts +€10,093
up €10,093 (+52.2%), from €19,341 to €29,435
of which Taxes: +€8,597
- Gross operating margin +€3,607
up €3,607 (+3.6%), from €101,062 to €104,669
- Other operating charges +€1,656
up €1,656 (+313.7%), from €528 to €2,184
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 | €162,259 | €196,636 | +€34,377 | +21.2% |
| Fixed assets | 21/28 | €24,933 | €22,232 | -€2,701 | -10.8% |
| Tangible fixed assets | 22/27 | €24,893 | €22,192 | -€2,701 | -10.8% |
| Furniture and vehicles | 24 | €22,280 | €18,608 | -€3,673 | -16.5% |
| Other tangible fixed assets | 26 | €2,613 | €3,585 | +€972 | +37.2% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €137,326 | €174,403 | +€37,078 | +27.0% |
| Amounts receivable within one year | 40/41 | €56,288 | €80,462 | +€24,175 | +42.9% |
| Trade receivables | 40 | €25,825 | €78,669 | +€52,844 | +204.6% |
| Other amounts receivable | 41 | €30,463 | €1,794 | -€28,669 | -94.1% |
| Cash at bank and in hand | 54/58 | €79,569 | €55,713 | -€23,857 | -30.0% |
| Deferred charges and accrued income | 490/1 | €1,469 | €38,228 | +€36,760 | +2503.0% |
| Total equity and liabilities | 10/49 | €162,259 | €196,636 | +€34,377 | +21.2% |
| Equity | 10/15 | €90,195 | €41,441 | -€48,755 | -54.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,720 | €39,965 | -€48,755 | -55.0% |
| Distributable reserves | 133 | €88,720 | €39,965 | -€48,755 | -55.0% |
| Profit (loss) carried forward | 14 | -€17,124 | -€17,124 | = | 0.0% |
| Amounts payable | 17/49 | €72,063 | €155,195 | +€83,132 | +115.4% |
| Amounts payable within one year | 42/48 | €72,063 | €155,195 | +€83,132 | +115.4% |
| Trade debts | 44 | €5,663 | €62,417 | +€56,754 | +1002.1% |
| Suppliers | 440/4 | €5,663 | €62,417 | +€56,754 | +1002.1% |
| Taxes, remuneration and social security | 45 | €19,341 | €29,435 | +€10,093 | +52.2% |
| Taxes | 450/3 | €18,957 | €27,554 | +€8,597 | +45.4% |
| Remuneration and social security | 454/9 | €384 | €1,881 | +€1,496 | +389.3% |
| Other amounts payable | 47/48 | €47,059 | €63,344 | +€16,285 | +34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,656 | €6,803 | +€147 | +2.2% |
| Other operating charges | 640/8 | €528 | €2,184 | +€1,656 | +313.7% |
| Non-recurring operating charges | 66A | €511 | €0 | -€511 | -100.0% |
| Gross operating margin | 9900 | €101,062 | €104,669 | +€3,607 | +3.6% |
| Operating profit (loss) | 9901 | €93,367 | €95,682 | +€2,314 | +2.5% |
| Financial income | 75/76B | €881 | €0 | -€881 | -100.0% |
| Recurring financial income | 75 | €881 | €0 | -€881 | -100.0% |
| Financial charges | 65/66B | €618 | €700 | +€82 | +13.3% |
| Recurring financial charges | 65 | €618 | €700 | +€82 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €93,631 | €94,981 | +€1,350 | +1.4% |
| Income taxes | 67/77 | €21,626 | €21,311 | -€315 | -1.5% |
| Profit (loss) for the period | 9904 | €72,005 | €73,670 | +€1,665 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €72,005 | €73,670 | +€1,665 | +2.3% |
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 12 October 2026 via checked.be.