PERVIL: 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.
PERVIL
Largest movements
- Tangible fixed assets -€41,566
down €41,566 (-8.1%), from €510,468 to €468,903
of which Land and buildings: -€29,747
- Debts after one year -€45,611
down €45,611 (-16.8%), from €270,781 to €225,170
- Other debts +€11,249
up €11,249 (+12.3%), from €91,675 to €102,924
- Profit (loss) carried forward -€9,624
down €9,624 (-5.7%), from -€169,632 to -€179,256
- Current portion of long-term debt +€6,850
up €6,850 (+18.4%), from €37,233 to €44,083
- Provisions +€1,990
new in 2025: €1,990
- Gross operating margin +€1,405
up €1,405 (+2.3%), from €61,046 to €62,451
- Financial charges -€773
down €773 (-3.6%), from €21,201 to €20,428
- Other operating charges +€654
up €654 (+8.8%), from €7,436 to €8,090
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 | €511,024 | €470,488 | -€40,535 | -7.9% |
| Fixed assets | 21/28 | €510,468 | €468,903 | -€41,566 | -8.1% |
| Tangible fixed assets | 22/27 | €510,468 | €468,903 | -€41,566 | -8.1% |
| Land and buildings | 22 | €399,726 | €369,979 | -€29,747 | -7.4% |
| Plant, machinery and equipment | 23 | €110,742 | €98,923 | -€11,819 | -10.7% |
| Current assets | 29/58 | €556 | €1,586 | +€1,030 | +185.5% |
| Cash at bank and in hand | 54/58 | €556 | €1,586 | +€1,030 | +185.5% |
| Total equity and liabilities | 10/49 | €511,024 | €470,488 | -€40,535 | -7.9% |
| Equity | 10/15 | -€47,713 | -€57,337 | -€9,624 | -20.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €21,919 | €21,919 | = | 0.0% |
| Non-distributable reserves | 130/1 | €753 | €753 | = | 0.0% |
| Legal reserve | 130 | €753 | €753 | = | 0.0% |
| Distributable reserves | 133 | €21,166 | €21,166 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€169,632 | -€179,256 | -€9,624 | -5.7% |
| Provisions and deferred taxes | 16 | €152,235 | €149,827 | -€2,408 | -1.6% |
| Provisions for liabilities and charges | 160/5 | €152,235 | €149,827 | -€2,408 | -1.6% |
| Pensions and similar obligations | 160 | - | €149,827 | +€149,827 | |
| Other liabilities and charges | 164/5 | €152,235 | - | -€152,235 | |
| Amounts payable | 17/49 | €406,502 | €377,998 | -€28,503 | -7.0% |
| Amounts payable after more than one year | 17 | €270,781 | €225,170 | -€45,611 | -16.8% |
| Financial debts | 170/4 | €270,781 | €225,170 | -€45,611 | -16.8% |
| Amounts payable within one year | 42/48 | €133,001 | €150,041 | +€17,040 | +12.8% |
| Current portion of amounts payable after more than one year | 42 | €37,233 | €44,083 | +€6,850 | +18.4% |
| Trade debts | 44 | €4,093 | €3,034 | -€1,059 | -25.9% |
| Suppliers | 440/4 | €4,093 | €3,034 | -€1,059 | -25.9% |
| Other amounts payable | 47/48 | €91,675 | €102,924 | +€11,249 | +12.3% |
| Accrued charges and deferred income | 492/3 | €2,719 | €2,787 | +€68 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,568 | €41,566 | -€3 | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €1,990 | +€1,990 | |
| Other operating charges | 640/8 | €7,436 | €8,090 | +€654 | +8.8% |
| Non-recurring operating charges | 66A | €1,775 | - | -€1,775 | |
| Gross operating margin | 9900 | €61,046 | €62,451 | +€1,405 | +2.3% |
| Operating profit (loss) | 9901 | €10,266 | €10,804 | +€538 | +5.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €21,201 | €20,428 | -€773 | -3.6% |
| Recurring financial charges | 65 | €21,201 | €20,428 | -€773 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,935 | -€9,624 | +€1,311 | +12.0% |
| Profit (loss) for the period | 9904 | -€10,935 | -€9,624 | +€1,311 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,935 | -€9,624 | +€1,311 | +12.0% |
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 3 October 2026 via checked.be.