PERTEX: 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.
PERTEX
Largest movements
- Cash +€12,773
up €12,773 (+28.4%), from €44,954 to €57,726
mainly Net result for the year (+€10,201) and Depreciation (+€7,527)
- Tangible fixed assets -€7,005
down €7,005 (-34.9%), from €20,085 to €13,080
- Receivables within one year +€2,984
up €2,984 (+6.1%), from €49,059 to €52,043
of which Trade receivables: +€3,008
- Reserves +€10,000
up €10,000 (+7.4%), from €135,000 to €145,000
- Tax, wage and social debts -€3,983
down €3,983 (-29.7%), from €13,422 to €9,440
- Trade debts +€2,444
up €2,444 (+58.0%), from €4,215 to €6,658
of which Suppliers: +€1,849
- Gross operating margin -€8,174
down €8,174 (-23.3%), from €35,145 to €26,971
- Taxes -€2,524
down €2,524 (-23.6%), from €10,716 to €8,192
- Depreciation -€396
down €396 (-5.0%), from €7,923 to €7,527
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 | €164,827 | €173,963 | +€9,137 | +5.5% |
| Fixed assets | 21/28 | €20,085 | €13,080 | -€7,005 | -34.9% |
| Tangible fixed assets | 22/27 | €20,085 | €13,080 | -€7,005 | -34.9% |
| Furniture and vehicles | 24 | €20,085 | €13,080 | -€7,005 | -34.9% |
| Current assets | 29/58 | €144,741 | €160,883 | +€16,141 | +11.2% |
| Amounts receivable within one year | 40/41 | €49,059 | €52,043 | +€2,984 | +6.1% |
| Trade receivables | 40 | €49,034 | €52,043 | +€3,008 | +6.1% |
| Other amounts receivable | 41 | €25 | - | -€25 | |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,954 | €57,726 | +€12,773 | +28.4% |
| Deferred charges and accrued income | 490/1 | €729 | €1,114 | +€385 | +52.8% |
| Total equity and liabilities | 10/49 | €164,827 | €173,963 | +€9,137 | +5.5% |
| Equity | 10/15 | €143,049 | €153,250 | +€10,201 | +7.1% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €135,000 | €145,000 | +€10,000 | +7.4% |
| Distributable reserves | 133 | €135,000 | €145,000 | +€10,000 | +7.4% |
| Profit (loss) carried forward | 14 | €549 | €750 | +€201 | +36.6% |
| Amounts payable | 17/49 | €21,778 | €20,713 | -€1,065 | -4.9% |
| Amounts payable within one year | 42/48 | €21,778 | €20,713 | -€1,065 | -4.9% |
| Trade debts | 44 | €4,215 | €6,658 | +€2,444 | +58.0% |
| Suppliers | 440/4 | €4,215 | €6,063 | +€1,849 | +43.9% |
| Bills of exchange payable | 441 | - | €595 | +€595 | |
| Taxes, remuneration and social security | 45 | €13,422 | €9,440 | -€3,983 | -29.7% |
| Taxes | 450/3 | €13,422 | €9,440 | -€3,983 | -29.7% |
| Other amounts payable | 47/48 | €4,141 | €4,615 | +€474 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,923 | €7,527 | -€396 | -5.0% |
| Other operating charges | 640/8 | €896 | €722 | -€174 | -19.4% |
| Gross operating margin | 9900 | €35,145 | €26,971 | -€8,174 | -23.3% |
| Operating profit (loss) | 9901 | €26,326 | €18,722 | -€7,604 | -28.9% |
| Financial income | 75/76B | €0 | €206 | +€206 | +205990.0% |
| Recurring financial income | 75 | €0 | €206 | +€206 | +205990.0% |
| Financial charges | 65/66B | €285 | €535 | +€250 | +87.5% |
| Recurring financial charges | 65 | €285 | €535 | +€250 | +87.5% |
| Profit (loss) for the period before taxes | 9903 | €26,041 | €18,393 | -€7,648 | -29.4% |
| Income taxes | 67/77 | €10,716 | €8,192 | -€2,524 | -23.6% |
| Profit (loss) for the period | 9904 | €15,325 | €10,201 | -€5,124 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,325 | €10,201 | -€5,124 | -33.4% |
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 8 October 2026 via checked.be.