PERTOSA IMO: 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.
PERTOSA IMO
Largest movements
- Cash -€3,012
down €3,012 (-10.9%), from €27,579 to €24,567
mainly Net result for the year (-€1,551) and Other debts (-€742)
- Profit (loss) carried forward -€1,551
down €1,551 (-3.3%), from -€47,094 to -€48,645
- Other debts -€742
down €742 (-3.4%), from €21,994 to €21,252
- Trade debts -€708
down €708 (-100.0%), from €708 to €0
- Gross operating margin +€319
up €319 (+22.6%), from -€1,413 to -€1,094
- Purchases and services -€319
down €319 (-22.6%), from €1,413 to €1,094
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 | €37,119 | €34,107 | -€3,012 | -8.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Current assets | 29/58 | €37,119 | €34,107 | -€3,012 | -8.1% |
| Stocks and contracts in progress | 3 | €9,540 | €9,540 | = | 0.0% |
| Stocks | 30/36 | €9,540 | €9,540 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €27,579 | €24,567 | -€3,012 | -10.9% |
| Total equity and liabilities | 10/49 | €37,119 | €34,107 | -€3,012 | -8.1% |
| Equity | 10/15 | €14,406 | €12,855 | -€1,551 | -10.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,094 | -€48,645 | -€1,551 | -3.3% |
| Amounts payable | 17/49 | €22,713 | €21,252 | -€1,461 | -6.4% |
| Amounts payable within one year | 42/48 | €22,713 | €21,252 | -€1,461 | -6.4% |
| Trade debts | 44 | €708 | €0 | -€708 | -100.0% |
| Suppliers | 440/4 | €708 | €0 | -€708 | -100.0% |
| Taxes, remuneration and social security | 45 | €12 | €0 | -€12 | -100.0% |
| Taxes | 450/3 | €12 | €0 | -€12 | -100.0% |
| Other amounts payable | 47/48 | €21,994 | €21,252 | -€742 | -3.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,413 | €1,094 | -€319 | -22.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,413 | -€1,094 | +€319 | +22.6% |
| Operating profit (loss) | 9901 | -€1,800 | -€1,494 | +€306 | +17.0% |
| Financial charges | 65/66B | €62 | €57 | -€5 | -7.3% |
| Recurring financial charges | 65 | €62 | €57 | -€5 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,862 | -€1,551 | +€311 | +16.7% |
| Profit (loss) for the period | 9904 | -€1,862 | -€1,551 | +€311 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,862 | -€1,551 | +€311 | +16.7% |
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 5 October 2026 via checked.be.