PERACTIO: what changed
PERACTIO
Largest movements
- Cash +€15,025
up €15,025 (+160%), from €9,375 to €24,400
mainly Net result for the year (+€14,075) and Tax, wage and social debts (+€1,260)
- Receivables within one year +€546
up €546 (+1,464%), from €37 to €584
- Reserves +€11,683
new in 2026: €11,683
- Profit (loss) carried forward +€2,392
up €2,392, from -€2,392 to €0
- Tax, wage and social debts +€1,260
new in 2026: €1,260
- Gross operating margin +€20,042
up €20,042, from -€325 to €19,717
- Taxes +€5,416
new in 2026: €5,416
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,608 | €24,984 | +€15,376 | +160% |
| Fixed assets | 21/28 | €195 | €0 | -€195 | -100% |
| Tangible fixed assets | 22/27 | €195 | €0 | -€195 | -100% |
| Plant, machinery and equipment | 23 | €195 | €0 | -€195 | -100% |
| Current assets | 29/58 | €9,413 | €24,984 | +€15,571 | +165% |
| Amounts receivable within one year | 40/41 | €37 | €584 | +€546 | +1,464% |
| Other amounts receivable | 41 | €37 | €584 | +€546 | +1,464% |
| Cash at bank and in hand | 54/58 | €9,375 | €24,400 | +€15,025 | +160% |
| Total equity and liabilities | 10/49 | €9,608 | €24,984 | +€15,376 | +160% |
| Equity | 10/15 | €9,608 | €23,683 | +€14,075 | +146% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | - | €11,683 | +€11,683 | |
| Distributable reserves | 133 | - | €11,683 | +€11,683 | |
| Profit (loss) carried forward | 14 | -€2,392 | €0 | +€2,392 | |
| Amounts payable | 17/49 | €0 | €1,301 | +€1,301 | |
| Amounts payable within one year | 42/48 | €0 | €1,301 | +€1,301 | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | - | €1,260 | +€1,260 | |
| Taxes | 450/3 | - | €1,260 | +€1,260 | |
| Other amounts payable | 47/48 | - | €41 | +€41 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €295 | €195 | -€99 | -33.7% |
| Gross operating margin | 9900 | -€325 | €19,717 | +€20,042 | |
| Operating profit (loss) | 9901 | -€620 | €19,522 | +€20,141 | |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€650 | €19,492 | +€20,141 | |
| Income taxes | 67/77 | - | €5,416 | +€5,416 | |
| Profit (loss) for the period | 9904 | -€650 | €14,075 | +€14,725 | |
| Profit (loss) for the period to be appropriated | 9905 | -€650 | €14,075 | +€14,725 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.