PERVYLA: 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.
PERVYLA
Largest movements
- Deferred charges and accrued income +€52,073
up €52,073 (+2,623%), from €1,985 to €54,058
- Tangible fixed assets +€41,889
up €41,889 (+3.0%), from €1.4m to €1.4m
of which Furniture and vehicles: +€36,164
- Receivables within one year -€32,683
down €32,683 (-69.4%), from €47,082 to €14,399
- Cash +€17,503
up €17,503 (+40.3%), from €43,437 to €60,940
mainly Net result for the year (+€96,227) and Depreciation (+€80,616)
- Reserves +€96,227
up €96,227 (+13.9%), from €690,201 to €786,429
of which Distributable reserves: +€101,311
- Other debts -€72,657
down €72,657 (-45.7%), from €158,839 to €86,182
- Debts after one year +€32,701
up €32,701 (+7.5%), from €437,944 to €470,645
- Tax, wage and social debts +€20,190
up €20,190 (+47.2%), from €42,762 to €62,953
of which Taxes: +€18,354
- Gross operating margin +€53,935
up €53,935 (+28.1%), from €191,765 to €245,701
- Depreciation +€7,272
up €7,272 (+9.9%), from €73,344 to €80,616
- Taxes +€2,671
up €2,671 (+5.8%), from €45,804 to €48,474
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 | €1,547,209 | €1,633,942 | +€86,733 | +5.6% |
| Fixed assets | 21/28 | €1,407,156 | €1,449,045 | +€41,889 | +3.0% |
| Tangible fixed assets | 22/27 | €1,407,156 | €1,449,045 | +€41,889 | +3.0% |
| Land and buildings | 22 | €1,404,188 | €1,408,153 | +€3,965 | +0.3% |
| Plant, machinery and equipment | 23 | - | €1,761 | +€1,761 | |
| Furniture and vehicles | 24 | €892 | €37,056 | +€36,164 | +4,053% |
| Other tangible fixed assets | 26 | €2,075 | €2,075 | = | 0.0% |
| Current assets | 29/58 | €140,053 | €184,897 | +€44,844 | +32.0% |
| Amounts receivable within one year | 40/41 | €47,082 | €14,399 | -€32,683 | -69.4% |
| Trade receivables | 40 | €47,082 | €14,399 | -€32,683 | -69.4% |
| Current investments | 50/53 | €47,550 | €55,500 | +€7,950 | +16.7% |
| Cash at bank and in hand | 54/58 | €43,437 | €60,940 | +€17,503 | +40.3% |
| Deferred charges and accrued income | 490/1 | €1,985 | €54,058 | +€52,073 | +2,623% |
| Total equity and liabilities | 10/49 | €1,547,209 | €1,633,942 | +€86,733 | +5.6% |
| Equity | 10/15 | €766,599 | €862,826 | +€96,227 | +12.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €690,201 | €786,429 | +€96,227 | +13.9% |
| Tax-exempt reserves | 132 | €166,160 | €161,076 | -€5,083 | -3.1% |
| Distributable reserves | 133 | €524,042 | €625,353 | +€101,311 | +19.3% |
| Profit (loss) carried forward | 14 | €70,197 | €70,197 | = | 0.0% |
| Provisions and deferred taxes | 16 | €55,387 | €53,692 | -€1,694 | -3.1% |
| Deferred taxes | 168 | €55,387 | €53,692 | -€1,694 | -3.1% |
| Amounts payable | 17/49 | €725,224 | €717,424 | -€7,800 | -1.1% |
| Amounts payable after more than one year | 17 | €437,944 | €470,645 | +€32,701 | +7.5% |
| Financial debts | 170/4 | €437,944 | €470,645 | +€32,701 | +7.5% |
| Amounts payable within one year | 42/48 | €268,417 | €231,722 | -€36,695 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €63,333 | €72,583 | +€9,250 | +14.6% |
| Trade debts | 44 | €3,482 | €10,004 | +€6,522 | +187% |
| Suppliers | 440/4 | €3,482 | €10,004 | +€6,522 | +187% |
| Taxes, remuneration and social security | 45 | €42,762 | €62,953 | +€20,190 | +47.2% |
| Taxes | 450/3 | €34,969 | €53,324 | +€18,354 | +52.5% |
| Remuneration and social security | 454/9 | €7,793 | €9,629 | +€1,836 | +23.6% |
| Other amounts payable | 47/48 | €158,839 | €86,182 | -€72,657 | -45.7% |
| Accrued charges and deferred income | 492/3 | €18,863 | €15,057 | -€3,806 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,344 | €80,616 | +€7,272 | +9.9% |
| Other operating charges | 640/8 | €6,232 | €6,683 | +€450 | +7.2% |
| Gross operating margin | 9900 | €191,765 | €245,701 | +€53,935 | +28.1% |
| Operating profit (loss) | 9901 | €112,188 | €158,401 | +€46,213 | +41.2% |
| Financial income | 75/76B | €2,629 | €1,920 | -€710 | -27.0% |
| Recurring financial income | 75 | €2,629 | €1,920 | -€710 | -27.0% |
| Financial charges | 65/66B | €17,584 | €17,314 | -€269 | -1.5% |
| Recurring financial charges | 65 | €17,584 | €17,314 | -€269 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €97,234 | €143,007 | +€45,773 | +47.1% |
| Transfer from deferred taxes | 780 | €1,694 | €1,694 | = | 0.0% |
| Income taxes | 67/77 | €45,804 | €48,474 | +€2,671 | +5.8% |
| Profit (loss) for the period | 9904 | €53,125 | €96,227 | +€43,102 | +81.1% |
| Transfer from tax-exempt reserves | 789 | €84,253 | €5,083 | -€79,170 | -94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €137,378 | €101,311 | -€36,068 | -26.3% |
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 14 October 2026 via checked.be.