PERVYSE & CO: 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.
PERVYSE & CO
Largest movements
- Receivables after one year -€393,955
down €393,955 (-71.2%), from €553,385 to €159,429
- Receivables within one year +€89,894
up €89,894 (+6,093%), from €1,475 to €91,370
- Profit (loss) carried forward -€334,652
down €334,652 (-47.7%), from -€702,149 to -€1.0m
- Debts after one year -€149,333
down €149,333 (-33.2%), from €449,452 to €300,119
of which Other amounts payable: -€278,676
- Reserves +€140,539
up €140,539 (+48.2%), from €291,780 to €432,319
- Other debts +€77,389
new in 2025: €77,389
- Current portion of long-term debt -€20,226
no longer reported in 2025 (was €20,226)
- Gross operating margin +€208,876
up €208,876 (+10,820%), from €1,931 to €210,806
- Financial charges +€21,350
up €21,350 (+633%), from €3,371 to €24,722
- Other operating charges -€5,033
down €5,033 (-57.0%), from €8,825 to €3,791
- Depreciation -€2,325
down €2,325 (-25.0%), from €9,302 to €6,976
- Financial income +€2,264
up €2,264 (+143,318%), from €2 to €2,266
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 | €704,013 | €393,122 | -€310,890 | -44.2% |
| Fixed assets | 21/28 | €149,129 | €142,153 | -€6,976 | -4.7% |
| Tangible fixed assets | 22/27 | €149,129 | €142,153 | -€6,976 | -4.7% |
| Land and buildings | 22 | €149,129 | €142,153 | -€6,976 | -4.7% |
| Current assets | 29/58 | €554,883 | €250,970 | -€303,914 | -54.8% |
| Amounts receivable after more than one year | 29 | €553,385 | €159,429 | -€393,955 | -71.2% |
| Trade receivables | 290 | €553,385 | €159,429 | -€393,955 | -71.2% |
| Amounts receivable within one year | 40/41 | €1,475 | €91,370 | +€89,894 | +6,093% |
| Other amounts receivable | 41 | €1,475 | €91,370 | +€89,894 | +6,093% |
| Cash at bank and in hand | 54/58 | €24 | €171 | +€147 | +626% |
| Total equity and liabilities | 10/49 | €704,013 | €393,122 | -€310,890 | -44.2% |
| Equity | 10/15 | €89,631 | -€104,482 | -€194,113 | |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €291,780 | €432,319 | +€140,539 | +48.2% |
| Tax-exempt reserves | 132 | €291,780 | €432,319 | +€140,539 | +48.2% |
| Profit (loss) carried forward | 14 | -€702,149 | -€1,036,801 | -€334,652 | -47.7% |
| Provisions and deferred taxes | 16 | €97,260 | €97,260 | = | 0.0% |
| Deferred taxes | 168 | €97,260 | €97,260 | = | 0.0% |
| Amounts payable | 17/49 | €517,121 | €400,344 | -€116,777 | -22.6% |
| Amounts payable after more than one year | 17 | €449,452 | €300,119 | -€149,333 | -33.2% |
| Financial debts | 170/4 | €54,833 | €184,176 | +€129,343 | +236% |
| Other amounts payable | 178/9 | €394,619 | €115,943 | -€278,676 | -70.6% |
| Amounts payable within one year | 42/48 | €65,589 | €98,145 | +€32,555 | +49.6% |
| Current portion of amounts payable after more than one year | 42 | €20,226 | - | -€20,226 | |
| Trade debts | 44 | €25,861 | €20,395 | -€5,466 | -21.1% |
| Suppliers | 440/4 | €25,861 | €20,395 | -€5,466 | -21.1% |
| Taxes, remuneration and social security | 45 | €19,503 | €360 | -€19,143 | -98.2% |
| Taxes | 450/3 | €19,503 | €360 | -€19,143 | -98.2% |
| Other amounts payable | 47/48 | - | €77,389 | +€77,389 | |
| Accrued charges and deferred income | 492/3 | €2,080 | €2,080 | = | 0.0% |
| Non-recurring operating income | 76A | €14,800 | €190,539 | +€175,739 | +1,187% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,302 | €6,976 | -€2,325 | -25.0% |
| Other operating charges | 640/8 | €8,825 | €3,791 | -€5,033 | -57.0% |
| Non-recurring operating charges | 66A | - | €371,695 | +€371,695 | |
| Gross operating margin | 9900 | €1,931 | €210,806 | +€208,876 | +10,820% |
| Operating profit (loss) | 9901 | -€16,196 | -€171,657 | -€155,461 | -960% |
| Financial income | 75/76B | €2 | €2,266 | +€2,264 | +143,318% |
| Recurring financial income | 75 | €2 | €2,266 | +€2,264 | +143,318% |
| Financial charges | 65/66B | €3,371 | €24,722 | +€21,350 | +633% |
| Recurring financial charges | 65 | €3,371 | €24,722 | +€21,350 | +633% |
| Profit (loss) for the period before taxes | 9903 | -€19,566 | -€194,113 | -€174,547 | -892% |
| Profit (loss) for the period | 9904 | -€19,566 | -€194,113 | -€174,547 | -892% |
| Transfer to tax-exempt reserves | 689 | - | €140,539 | +€140,539 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,566 | -€334,652 | -€315,086 | -1,610% |
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 31 October 2026 via checked.be.