PERVENIO: 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.
What changed
PERVENIO
NACE 88.999, Other social work without accommodation
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€48,346
2024 · €76,279-€27,933
Equity
€249,944
2024 · €265,972-€16,028
Cash
€6,073
2024 · €15,742-€9,668
Balance sheet total
€1.6m
2024 · €1.5m+€114,123
Largest movements
Assets
- Tangible fixed assets +€87,437
up €87,437 (+6.1%), from €1.4m to €1.5m
of which Land and buildings: +€88,894
- Current investments +€33,060
new in 2025: €33,060
Equity and liabilities
- Debts after one year +€107,658
up €107,658 (+9.5%), from €1.1m to €1.2m
of which Financial debts: +€95,210
- Tax, wage and social debts +€17,804
up €17,804 (+157.3%), from €11,321 to €29,125
of which Taxes: +€17,804
Income statement
- Other operating charges +€22,838
up €22,838 (+1002.2%), from €2,279 to €25,117
- Gross operating margin -€13,239
down €13,239 (-6.8%), from €193,498 to €180,258
- Taxes -€7,175
down €7,175 (-31.4%), from €22,878 to €15,703
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.
Result 2024
€76,279
Gross operating margin
-€13,239
Depreciation
-€546
Other operating charges
-€22,838
Financial income
+€163
Financial charges
+€1,352
Taxes
+€7,175
Result 2025
€48,346
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.
From operations
+€136,126
Investment
-€190,407
Financing
+€44,613
Cash 2024
€15,742
From operations (derived)
+€136,126
Net result for the year
+€48,346
Depreciation
+€69,910
Receivables within one year
-€835
Deferred charges and accrued income
-€2,459
Trade debts
+€3,532
Tax, wage and social debts
+€17,804
Smaller working-capital items
-€173
Investment (derived)
-€190,407
Investment in fixed assets (net)
-€157,347
Current investments
-€33,060
Financing
+€44,613
Debts after one year
+€107,658
Current portion of long-term debt
+€1,329
Contributions, distributions and other
-€64,374
Cash 2025
€6,073
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,496,296 | €1,610,418 | +€114,123 | +7.6% |
| Fixed assets | 21/28 | €1,437,018 | €1,524,455 | +€87,437 | +6.1% |
| Tangible fixed assets | 22/27 | €1,432,018 | €1,519,455 | +€87,437 | +6.1% |
| Land and buildings | 22 | €1,426,238 | €1,515,132 | +€88,894 | +6.2% |
| Plant, machinery and equipment | 23 | €2,581 | €1,877 | -€704 | -27.3% |
| Furniture and vehicles | 24 | €3,199 | €2,446 | -€753 | -23.5% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €59,277 | €85,963 | +€26,685 | +45.0% |
| Amounts receivable within one year | 40/41 | €42,121 | €42,956 | +€835 | +2.0% |
| Trade receivables | 40 | €404 | €180 | -€224 | -55.4% |
| Other amounts receivable | 41 | €41,716 | €42,776 | +€1,059 | +2.5% |
| Current investments | 50/53 | - | €33,060 | +€33,060 | |
| Cash at bank and in hand | 54/58 | €15,742 | €6,073 | -€9,668 | -61.4% |
| Deferred charges and accrued income | 490/1 | €1,415 | €3,873 | +€2,459 | +173.8% |
| Total equity and liabilities | 10/49 | €1,496,296 | €1,610,418 | +€114,123 | +7.6% |
| Equity | 10/15 | €265,972 | €249,944 | -€16,028 | -6.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €245,972 | €229,944 | -€16,028 | -6.5% |
| Distributable reserves | 133 | €245,972 | €229,944 | -€16,028 | -6.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,230,324 | €1,360,474 | +€130,150 | +10.6% |
| Amounts payable after more than one year | 17 | €1,134,206 | €1,241,863 | +€107,658 | +9.5% |
| Financial debts | 170/4 | €1,118,989 | €1,214,199 | +€95,210 | +8.5% |
| Other amounts payable | 178/9 | €15,217 | €27,665 | +€12,448 | +81.8% |
| Amounts payable within one year | 42/48 | €95,026 | €117,511 | +€22,485 | +23.7% |
| Current portion of amounts payable after more than one year | 42 | €59,598 | €60,927 | +€1,329 | +2.2% |
| Trade debts | 44 | €3,665 | €7,197 | +€3,532 | +96.4% |
| Suppliers | 440/4 | €3,665 | €7,197 | +€3,532 | +96.4% |
| Taxes, remuneration and social security | 45 | €11,321 | €29,125 | +€17,804 | +157.3% |
| Taxes | 450/3 | €11,321 | €29,125 | +€17,804 | +157.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €20,442 | €20,262 | -€181 | -0.9% |
| Accrued charges and deferred income | 492/3 | €1,092 | €1,100 | +€8 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,364 | €69,910 | +€546 | +0.8% |
| Other operating charges | 640/8 | €2,279 | €25,117 | +€22,838 | +1002.2% |
| Gross operating margin | 9900 | €193,498 | €180,258 | -€13,239 | -6.8% |
| Operating profit (loss) | 9901 | €121,855 | €85,232 | -€36,623 | -30.1% |
| Financial income | 75/76B | €1,284 | €1,447 | +€163 | +12.7% |
| Recurring financial income | 75 | €1,284 | €1,447 | +€163 | +12.7% |
| Financial charges | 65/66B | €23,982 | €22,630 | -€1,352 | -5.6% |
| Recurring financial charges | 65 | €23,982 | €22,630 | -€1,352 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €99,157 | €64,049 | -€35,108 | -35.4% |
| Income taxes | 67/77 | €22,878 | €15,703 | -€7,175 | -31.4% |
| Profit (loss) for the period | 9904 | €76,279 | €48,346 | -€27,933 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €76,279 | €48,346 | -€27,933 | -36.6% |
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 4 October 2026 via checked.be.