PERTANG: 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.
PERTANG
Largest movements
- Tangible fixed assets -€41,316
down €41,316 (-3.3%), from €1.2m to €1.2m
- Debts after one year -€37,039
down €37,039 (-3.7%), from €996,638 to €959,599
- Gross operating margin -€14,721
down €14,721 (-17.0%), from €86,630 to €71,909
- Other operating charges +€1,642
up €1,642 (+20.6%), from €7,956 to €9,598
- Financial charges -€993
down €993 (-3.0%), from €33,468 to €32,474
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 | €1,271,004 | €1,230,341 | -€40,663 | -3.2% |
| Fixed assets | 21/28 | €1,242,148 | €1,200,831 | -€41,316 | -3.3% |
| Tangible fixed assets | 22/27 | €1,242,148 | €1,200,831 | -€41,316 | -3.3% |
| Land and buildings | 22 | €1,242,148 | €1,200,831 | -€41,316 | -3.3% |
| Current assets | 29/58 | €28,857 | €29,510 | +€653 | +2.3% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €24,841 | €24,142 | -€698 | -2.8% |
| Deferred charges and accrued income | 490/1 | €4,016 | €5,368 | +€1,352 | +33.7% |
| Total equity and liabilities | 10/49 | €1,271,004 | €1,230,341 | -€40,663 | -3.2% |
| Equity | 10/15 | -€54,846 | -€66,326 | -€11,480 | -20.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,846 | -€69,326 | -€11,480 | -19.8% |
| Amounts payable | 17/49 | €1,325,850 | €1,296,667 | -€29,183 | -2.2% |
| Amounts payable after more than one year | 17 | €996,638 | €959,599 | -€37,039 | -3.7% |
| Financial debts | 170/4 | €996,638 | €959,599 | -€37,039 | -3.7% |
| Amounts payable within one year | 42/48 | €329,212 | €337,068 | +€7,856 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €36,027 | €37,039 | +€1,012 | +2.8% |
| Trade debts | 44 | €98 | €0 | -€98 | -100% |
| Suppliers | 440/4 | €98 | €0 | -€98 | -100% |
| Other amounts payable | 47/48 | €293,086 | €300,029 | +€6,942 | +2.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,236 | €41,316 | +€81 | +0.2% |
| Other operating charges | 640/8 | €7,956 | €9,598 | +€1,642 | +20.6% |
| Gross operating margin | 9900 | €86,630 | €71,909 | -€14,721 | -17.0% |
| Operating profit (loss) | 9901 | €37,438 | €20,994 | -€16,444 | -43.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €33,468 | €32,474 | -€993 | -3.0% |
| Recurring financial charges | 65 | €33,468 | €32,474 | -€993 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €3,971 | -€11,480 | -€15,451 | |
| Profit (loss) for the period | 9904 | €3,971 | -€11,480 | -€15,451 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,971 | -€11,480 | -€15,451 |
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 20 October 2026 via checked.be.