PertinenSe: 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.
PertinenSe
Largest movements
- Cash -€13,150
down €13,150 (-77.9%), from €16,887 to €3,737
mainly Net result for the year (-€10,134) and Receivables within one year (-€1,874)
- Receivables within one year +€1,874
up €1,874 (+38.9%), from €4,822 to €6,696
of which Trade receivables: +€1,874
- Deferred charges and accrued income -€257
down €257 (-64.4%), from €399 to €142
- Reserves -€20,000
down €20,000 (-66.7%), from €30,000 to €10,000
- Profit (loss) carried forward +€9,866
up €9,866 (+40.8%), from -€24,199 to -€14,333
- Tax, wage and social debts -€1,060
down €1,060 (-31.0%), from €3,420 to €2,361
- Trade debts -€352
down €352 (-74.6%), from €472 to €120
- Gross operating margin +€21,151
up €21,151 (+70.5%), from -€29,986 to -€8,835
- Depreciation -€750
down €750 (-100.0%), from €750 to €0
- Financial charges +€383
up €383, from €0 to €383
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 | €22,108 | €10,576 | -€11,532 | -52.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €22,108 | €10,576 | -€11,532 | -52.2% |
| Amounts receivable within one year | 40/41 | €4,822 | €6,696 | +€1,874 | +38.9% |
| Trade receivables | 40 | €2,995 | €4,870 | +€1,874 | +62.6% |
| Other amounts receivable | 41 | €1,827 | €1,827 | = | 0.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €16,887 | €3,737 | -€13,150 | -77.9% |
| Deferred charges and accrued income | 490/1 | €399 | €142 | -€257 | -64.4% |
| Total equity and liabilities | 10/49 | €22,108 | €10,576 | -€11,532 | -52.2% |
| Equity | 10/15 | €18,201 | €8,067 | -€10,134 | -55.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €30,000 | €10,000 | -€20,000 | -66.7% |
| Distributable reserves | 133 | €30,000 | €10,000 | -€20,000 | -66.7% |
| Profit (loss) carried forward | 14 | -€24,199 | -€14,333 | +€9,866 | +40.8% |
| Amounts payable | 17/49 | €3,907 | €2,509 | -€1,399 | -35.8% |
| Amounts payable within one year | 42/48 | €3,907 | €2,509 | -€1,399 | -35.8% |
| Trade debts | 44 | €472 | €120 | -€352 | -74.6% |
| Suppliers | 440/4 | €472 | €120 | -€352 | -74.6% |
| Taxes, remuneration and social security | 45 | €3,420 | €2,361 | -€1,060 | -31.0% |
| Taxes | 450/3 | €3,420 | €2,361 | -€1,060 | -31.0% |
| Other amounts payable | 47/48 | €15 | €28 | +€13 | +86.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €750 | €0 | -€750 | -100.0% |
| Other operating charges | 640/8 | €788 | €825 | +€37 | +4.7% |
| Gross operating margin | 9900 | -€29,986 | -€8,835 | +€21,151 | +70.5% |
| Operating profit (loss) | 9901 | -€31,523 | -€9,660 | +€21,864 | +69.4% |
| Financial income | 75/76B | €167 | €105 | -€63 | -37.4% |
| Recurring financial income | 75 | €167 | €105 | -€63 | -37.4% |
| Financial charges | 65/66B | €0 | €383 | +€383 | |
| Recurring financial charges | 65 | €0 | €383 | +€383 | |
| Profit (loss) for the period before taxes | 9903 | -€31,356 | -€9,938 | +€21,418 | +68.3% |
| Income taxes | 67/77 | €173 | €195 | +€22 | +12.7% |
| Profit (loss) for the period | 9904 | -€31,529 | -€10,134 | +€21,396 | +67.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,529 | -€10,134 | +€21,396 | +67.9% |
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 6 October 2026 via checked.be.