Pertinium: 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.
Pertinium
Largest movements
- Cash +€3,374
up €3,374 (+36.4%), from €9,280 to €12,654
mainly Net result for the year (+€4,609) and Trade debts (+€633)
- Receivables within one year +€2,272
up €2,272 (+302.6%), from €751 to €3,022
of which Other amounts receivable: +€2,120
- Profit (loss) carried forward +€4,609
up €4,609 (+37.6%), from -€12,268 to -€7,660
- Trade debts +€633
up €633 (+27.6%), from €2,299 to €2,932
- Other debts +€504
up €504 (+5.0%), from €10,000 to €10,504
- Gross operating margin +€16,218
up €16,218, from -€10,707 to €5,510
- Financial charges -€375
down €375 (-41.6%), from €900 to €525
- Other operating charges -€372
down €372 (-48.2%), from €772 to €400
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 | €10,030 | €15,776 | +€5,746 | +57.3% |
| Current assets | 29/58 | €10,030 | €15,776 | +€5,746 | +57.3% |
| Amounts receivable within one year | 40/41 | €751 | €3,022 | +€2,272 | +302.6% |
| Trade receivables | 40 | €418 | €570 | +€152 | +36.3% |
| Other amounts receivable | 41 | €333 | €2,452 | +€2,120 | +637.4% |
| Cash at bank and in hand | 54/58 | €9,280 | €12,654 | +€3,374 | +36.4% |
| Deferred charges and accrued income | 490/1 | - | €100 | +€100 | |
| Total equity and liabilities | 10/49 | €10,030 | €15,776 | +€5,746 | +57.3% |
| Equity | 10/15 | -€2,268 | €2,340 | +€4,609 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,268 | -€7,660 | +€4,609 | +37.6% |
| Amounts payable | 17/49 | €12,299 | €13,435 | +€1,137 | +9.2% |
| Amounts payable within one year | 42/48 | €12,299 | €13,435 | +€1,137 | +9.2% |
| Trade debts | 44 | €2,299 | €2,932 | +€633 | +27.6% |
| Suppliers | 440/4 | €2,299 | €2,932 | +€633 | +27.6% |
| Other amounts payable | 47/48 | €10,000 | €10,504 | +€504 | +5.0% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | -€10,707 | €5,510 | +€16,218 | |
| Operating profit (loss) | 9901 | -€11,479 | €5,111 | +€16,590 | |
| Financial income | 75/76B | €111 | €23 | -€88 | -79.1% |
| Recurring financial income | 75 | €111 | €23 | -€88 | -79.1% |
| Financial charges | 65/66B | €900 | €525 | -€375 | -41.6% |
| Recurring financial charges | 65 | €900 | €525 | -€375 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,268 | €4,609 | +€16,877 | |
| Profit (loss) for the period | 9904 | -€12,268 | €4,609 | +€16,877 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,268 | €4,609 | +€16,877 |
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 30 September 2026 via checked.be.