Pervic: 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.
Pervic
Largest movements
- Stocks and contracts -€209,394
down €209,394 (-43.5%), from €481,553 to €272,159
- Cash +€33,037
up €33,037 (+76.9%), from €42,949 to €75,986
mainly Stocks and contracts (+€209,394) and Tax, wage and social debts (+€1,500)
- Short-term financial debts -€158,647
down €158,647 (-43.8%), from €362,557 to €203,910
- Profit (loss) carried forward -€14,862
down €14,862 (-39.9%), from -€37,211 to -€52,072
- Financial charges -€11,711
down €11,711 (-49.6%), from €23,621 to €11,909
- Gross operating margin +€977
up €977 (+28.9%), from -€3,381 to -€2,404
- Other operating charges -€546
down €546 (-49.9%), from €1,094 to €548
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 | €524,502 | €348,573 | -€175,929 | -33.5% |
| Current assets | 29/58 | €524,502 | €348,573 | -€175,929 | -33.5% |
| Stocks and contracts in progress | 3 | €481,553 | €272,159 | -€209,394 | -43.5% |
| Stocks | 30/36 | €481,553 | €272,159 | -€209,394 | -43.5% |
| Amounts receivable within one year | 40/41 | - | €428 | +€428 | |
| Trade receivables | 40 | - | €428 | +€428 | |
| Cash at bank and in hand | 54/58 | €42,949 | €75,986 | +€33,037 | +76.9% |
| Total equity and liabilities | 10/49 | €524,502 | €348,573 | -€175,929 | -33.5% |
| Equity | 10/15 | -€34,211 | -€49,072 | -€14,862 | -43.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,211 | -€52,072 | -€14,862 | -39.9% |
| Amounts payable | 17/49 | €558,712 | €397,645 | -€161,067 | -28.8% |
| Amounts payable within one year | 42/48 | €558,712 | €397,645 | -€161,067 | -28.8% |
| Financial debts | 43 | €362,557 | €203,910 | -€158,647 | -43.8% |
| Credit institutions | 430/8 | €362,557 | €203,910 | -€158,647 | -43.8% |
| Trade debts | 44 | €1,000 | €979 | -€20 | -2.0% |
| Suppliers | 440/4 | €1,000 | €979 | -€20 | -2.0% |
| Taxes, remuneration and social security | 45 | - | €1,500 | +€1,500 | |
| Taxes | 450/3 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €195,155 | €191,255 | -€3,900 | -2.0% |
| Other operating charges | 640/8 | €1,094 | €548 | -€546 | -49.9% |
| Gross operating margin | 9900 | -€3,381 | -€2,404 | +€977 | +28.9% |
| Operating profit (loss) | 9901 | -€4,475 | -€2,952 | +€1,523 | +34.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €23,621 | €11,909 | -€11,711 | -49.6% |
| Recurring financial charges | 65 | €23,621 | €11,909 | -€11,711 | -49.6% |
| Profit (loss) for the period before taxes | 9903 | -€28,096 | -€14,862 | +€13,234 | +47.1% |
| Profit (loss) for the period | 9904 | -€28,096 | -€14,862 | +€13,234 | +47.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,096 | -€14,862 | +€13,234 | +47.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.