PERTEC: 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.
PERTEC
Largest movements
- Cash -€15,004
down €15,004 (-99.0%), from €15,161 to €157
mainly Other debts (-€21,900) and Net result for the year (-€8,739)
- Deferred charges and accrued income -€7,500
no longer reported in 2025 (was €7,500)
- Tangible fixed assets -€4,192
down €4,192 (-6.5%), from €64,845 to €60,653
- Other debts -€21,900
down €21,900 (-94.0%), from €23,286 to €1,387
- Profit (loss) carried forward -€8,739
down €8,739 (-165.3%), from -€5,286 to -€14,024
- Debts after one year +€5,000
new in 2025: €5,000
- Contributions +€3,600
up €3,600 (+10.0%), from €36,000 to €39,600
- Reserves -€3,600
down €3,600 (-20.0%), from €17,966 to €14,366
of which Non-distributable reserves: -€3,600
- Gross operating margin -€5,180
down €5,180, from €1,056 to -€4,124
- Depreciation -€1,250
down €1,250 (-23.0%), from €5,442 to €4,192
- Financial income +€399
up €399 (+1308.9%), from €31 to €430
- Other operating charges -€107
down €107 (-12.6%), from €851 to €744
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 | €88,474 | €62,295 | -€26,179 | -29.6% |
| Fixed assets | 21/28 | €64,845 | €60,653 | -€4,192 | -6.5% |
| Tangible fixed assets | 22/27 | €64,845 | €60,653 | -€4,192 | -6.5% |
| Land and buildings | 22 | €64,845 | €60,653 | -€4,192 | -6.5% |
| Current assets | 29/58 | €23,628 | €1,642 | -€21,986 | -93.1% |
| Amounts receivable within one year | 40/41 | €967 | €1,485 | +€518 | +53.6% |
| Other amounts receivable | 41 | €967 | €1,485 | +€518 | +53.6% |
| Cash at bank and in hand | 54/58 | €15,161 | €157 | -€15,004 | -99.0% |
| Deferred charges and accrued income | 490/1 | €7,500 | - | -€7,500 | |
| Total equity and liabilities | 10/49 | €88,474 | €62,295 | -€26,179 | -29.6% |
| Equity | 10/15 | €64,209 | €55,470 | -€8,739 | -13.6% |
| Contributions | 10/11 | €36,000 | €39,600 | +€3,600 | +10.0% |
| Reserves | 13 | €17,966 | €14,366 | -€3,600 | -20.0% |
| Non-distributable reserves | 130/1 | €3,600 | - | -€3,600 | |
| Reserves not available under the articles | 1311 | €3,600 | - | -€3,600 | |
| Distributable reserves | 133 | €14,366 | €14,366 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,286 | -€14,024 | -€8,739 | -165.3% |
| Investment grants | 15 | €15,529 | €15,529 | = | 0.0% |
| Amounts payable | 17/49 | €24,265 | €6,824 | -€17,440 | -71.9% |
| Amounts payable after more than one year | 17 | - | €5,000 | +€5,000 | |
| Financial debts | 170/4 | - | €5,000 | +€5,000 | |
| Amounts payable within one year | 42/48 | €24,265 | €1,824 | -€22,440 | -92.5% |
| Trade debts | 44 | €978 | €438 | -€540 | -55.2% |
| Suppliers | 440/4 | €978 | €438 | -€540 | -55.2% |
| Other amounts payable | 47/48 | €23,286 | €1,387 | -€21,900 | -94.0% |
| Non-recurring operating income | 76A | €7,500 | - | -€7,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,442 | €4,192 | -€1,250 | -23.0% |
| Other operating charges | 640/8 | €851 | €744 | -€107 | -12.6% |
| Gross operating margin | 9900 | €1,056 | -€4,124 | -€5,180 | |
| Operating profit (loss) | 9901 | -€5,237 | -€9,060 | -€3,822 | -73.0% |
| Financial income | 75/76B | €31 | €430 | +€399 | +1308.9% |
| Recurring financial income | 75 | €31 | €430 | +€399 | +1308.9% |
| Financial charges | 65/66B | €79 | €109 | +€30 | +38.0% |
| Recurring financial charges | 65 | €79 | €109 | +€30 | +38.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,286 | -€8,739 | -€3,453 | -65.3% |
| Profit (loss) for the period | 9904 | -€5,286 | -€8,739 | -€3,453 | -65.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,286 | -€8,739 | -€3,453 | -65.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.