PERVISION: 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.
PERVISION
Largest movements
- Cash -€47,615
down €47,615 (-40.1%), from €118,765 to €71,150
mainly Contributions, distributions and other (-€130,000) and Receivables within one year (-€34,786)
- Receivables within one year +€34,786
up €34,786 (+175%), from €19,910 to €54,696
of which Trade receivables: +€21,556
- Tangible fixed assets -€4,762
down €4,762 (-55.3%), from €8,615 to €3,853
- Profit (loss) carried forward -€56,165
down €56,165 (-87.0%), from €64,553 to €8,388
- Other debts +€40,790
up €40,790 (+68.0%), from €60,000 to €100,790
- Tax, wage and social debts -€1,791
down €1,791 (-11.3%), from €15,844 to €14,053
- Gross operating margin +€1,880
up €1,880 (+1.9%), from €97,917 to €99,797
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 | €147,290 | €129,699 | -€17,591 | -11.9% |
| Fixed assets | 21/28 | €8,615 | €3,853 | -€4,762 | -55.3% |
| Tangible fixed assets | 22/27 | €8,615 | €3,853 | -€4,762 | -55.3% |
| Furniture and vehicles | 24 | €8,615 | €3,853 | -€4,762 | -55.3% |
| Current assets | 29/58 | €138,675 | €125,846 | -€12,829 | -9.3% |
| Amounts receivable within one year | 40/41 | €19,910 | €54,696 | +€34,786 | +175% |
| Trade receivables | 40 | €13,613 | €35,169 | +€21,556 | +158% |
| Other amounts receivable | 41 | €6,297 | €19,527 | +€13,230 | +210% |
| Cash at bank and in hand | 54/58 | €118,765 | €71,150 | -€47,615 | -40.1% |
| Total equity and liabilities | 10/49 | €147,290 | €129,699 | -€17,591 | -11.9% |
| Equity | 10/15 | €70,753 | €14,588 | -€56,165 | -79.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,553 | €8,388 | -€56,165 | -87.0% |
| Amounts payable | 17/49 | €76,537 | €115,111 | +€38,574 | +50.4% |
| Amounts payable within one year | 42/48 | €76,537 | €115,111 | +€38,574 | +50.4% |
| Trade debts | 44 | €693 | €268 | -€425 | -61.3% |
| Suppliers | 440/4 | €693 | €268 | -€425 | -61.3% |
| Taxes, remuneration and social security | 45 | €15,844 | €14,053 | -€1,791 | -11.3% |
| Taxes | 450/3 | €15,844 | €14,053 | -€1,791 | -11.3% |
| Other amounts payable | 47/48 | €60,000 | €100,790 | +€40,790 | +68.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,314 | €5,367 | +€53 | +1.0% |
| Other operating charges | 640/8 | €655 | €1,080 | +€425 | +64.9% |
| Gross operating margin | 9900 | €97,917 | €99,797 | +€1,880 | +1.9% |
| Operating profit (loss) | 9901 | €91,948 | €93,350 | +€1,402 | +1.5% |
| Financial charges | 65/66B | €204 | €42 | -€162 | -79.4% |
| Recurring financial charges | 65 | €204 | €42 | -€162 | -79.4% |
| Profit (loss) for the period before taxes | 9903 | €91,744 | €93,308 | +€1,564 | +1.7% |
| Income taxes | 67/77 | €19,522 | €19,473 | -€49 | -0.3% |
| Profit (loss) for the period | 9904 | €72,222 | €73,835 | +€1,613 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €72,222 | €73,835 | +€1,613 | +2.2% |
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 16 October 2026 via checked.be.