PERVENIRE: what changed
Two financial 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.
PERVENIRE
Largest movements
- Receivables within one year -€3,716
down €3,716 (-55.7%), from €6,672 to €2,956
- Cash +€2,349
up €2,349 (+17.6%), from €13,378 to €15,727
mainly Receivables within one year (+€3,716) and Net result for the year (+€276)
- Trade debts -€1,781
down €1,781 (-87.0%), from €2,048 to €267
- Reserves +€276
up €276 (+5.4%), from €5,094 to €5,370
- Gross operating margin -€1,753
down €1,753 (-56.8%), from €3,085 to €1,333
- Other operating charges +€162
up €162 (+28.6%), from €566 to €728
- Taxes -€81
down €81 (-36.8%), from €219 to €138
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.
Derived cash bridge
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 | €20,050 | €18,683 | -€1,367 | -6.8% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €20,049 | €18,683 | -€1,367 | -6.8% |
| Amounts receivable within one year | 40/41 | €6,672 | €2,956 | -€3,716 | -55.7% |
| Trade receivables | 40 | €6,672 | €2,956 | -€3,716 | -55.7% |
| Cash at bank and in hand | 54/58 | €13,378 | €15,727 | +€2,349 | +17.6% |
| Total equity and liabilities | 10/49 | €20,050 | €18,683 | -€1,367 | -6.8% |
| Equity | 10/15 | €17,494 | €17,770 | +€276 | +1.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €5,094 | €5,370 | +€276 | +5.4% |
| Distributable reserves | 133 | €5,094 | €5,370 | +€276 | +5.4% |
| Amounts payable | 17/49 | €2,556 | €913 | -€1,643 | -64.3% |
| Amounts payable within one year | 42/48 | €2,556 | €913 | -€1,643 | -64.3% |
| Trade debts | 44 | €2,048 | €267 | -€1,781 | -87.0% |
| Suppliers | 440/4 | €2,048 | €267 | -€1,781 | -87.0% |
| Taxes, remuneration and social security | 45 | €219 | €357 | +€138 | +63.2% |
| Taxes | 450/3 | €219 | €357 | +€138 | +63.2% |
| Other amounts payable | 47/48 | €290 | €290 | = | 0.0% |
| Other operating charges | 640/8 | €566 | €728 | +€162 | +28.6% |
| Gross operating margin | 9900 | €3,085 | €1,333 | -€1,753 | -56.8% |
| Operating profit (loss) | 9901 | €2,519 | €604 | -€1,915 | -76.0% |
| Financial charges | 65/66B | €161 | €190 | +€29 | +18.0% |
| Recurring financial charges | 65 | €161 | €190 | +€29 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €2,358 | €414 | -€1,944 | -82.4% |
| Income taxes | 67/77 | €219 | €138 | -€81 | -36.8% |
| Profit (loss) for the period | 9904 | €2,139 | €276 | -€1,863 | -87.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,139 | €276 | -€1,863 | -87.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.