Pertona: 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.
Pertona
Largest movements
- Receivables within one year +€31,689
up €31,689 (+47.1%), from €67,314 to €99,003
of which Other amounts receivable: +€31,689
- Tangible fixed assets -€4,279
no longer reported in 2025 (was €4,279)
- Cash -€4,141
down €4,141 (-15.9%), from €26,125 to €21,984
mainly Receivables within one year (-€31,689)
- Profit (loss) carried forward +€23,098
up €23,098 (+43.8%), from -€52,784 to -€29,686
- Gross operating margin +€22,343
up €22,343 (+415.7%), from €5,375 to €27,718
- Financial income -€5,106
down €5,106 (-96.9%), from €5,271 to €165
- Depreciation -€2,000
down €2,000 (-31.9%), from €6,279 to €4,279
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 | €97,718 | €120,988 | +€23,270 | +23.8% |
| Fixed assets | 21/28 | €4,279 | - | -€4,279 | |
| Tangible fixed assets | 22/27 | €4,279 | - | -€4,279 | |
| Furniture and vehicles | 24 | €4,279 | - | -€4,279 | |
| Current assets | 29/58 | €93,440 | €120,988 | +€27,548 | +29.5% |
| Amounts receivable within one year | 40/41 | €67,314 | €99,003 | +€31,689 | +47.1% |
| Trade receivables | 40 | €2,904 | €2,904 | = | 0.0% |
| Other amounts receivable | 41 | €64,410 | €96,099 | +€31,689 | +49.2% |
| Cash at bank and in hand | 54/58 | €26,125 | €21,984 | -€4,141 | -15.9% |
| Total equity and liabilities | 10/49 | €97,718 | €120,988 | +€23,270 | +23.8% |
| Equity | 10/15 | €96,710 | €119,808 | +€23,098 | +23.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €143,294 | €143,294 | = | 0.0% |
| Distributable reserves | 133 | €143,294 | €143,294 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,784 | -€29,686 | +€23,098 | +43.8% |
| Amounts payable | 17/49 | €1,008 | €1,180 | +€172 | +17.0% |
| Amounts payable within one year | 42/48 | €1,008 | €1,180 | +€172 | +17.0% |
| Taxes, remuneration and social security | 45 | €1,008 | €1,180 | +€172 | +17.0% |
| Taxes | 450/3 | €1,008 | €1,180 | +€172 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,279 | €4,279 | -€2,000 | -31.9% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €5,375 | €27,718 | +€22,343 | +415.7% |
| Operating profit (loss) | 9901 | -€903 | €23,296 | +€24,199 | |
| Financial income | 75/76B | €5,271 | €165 | -€5,106 | -96.9% |
| Recurring financial income | 75 | €5,271 | €165 | -€5,106 | -96.9% |
| Financial charges | 65/66B | €419 | €362 | -€57 | -13.6% |
| Recurring financial charges | 65 | €419 | €362 | -€57 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €3,948 | €23,098 | +€19,150 | +485.1% |
| Profit (loss) for the period | 9904 | €3,948 | €23,098 | +€19,150 | +485.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,948 | €23,098 | +€19,150 | +485.1% |
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 8 October 2026 via checked.be.