ARTHUR DEWEVER PERFECTA: 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.
ARTHUR DEWEVER PERFECTA
Largest movements
- Receivables after one year +€25,000
new in 2025: €25,000
- Receivables within one year +€20,810
up €20,810 (+6.6%), from €314,257 to €335,067
of which Trade receivables: +€20,810
- Cash +€19,669
up €19,669 (+46,085%), from €43 to €19,712
mainly Debts after one year (+€110,700) and Other debts (+€17,549)
- Tangible fixed assets -€12,398
down €12,398 (-3.2%), from €383,123 to €370,725
- Debts after one year +€110,700
up €110,700 (+30.3%), from €365,601 to €476,301
of which Financial debts: +€77,700
- Profit (loss) carried forward -€69,727
down €69,727, from €8,730 to -€60,996
- Other debts +€17,549
up €17,549 (+21.4%), from €81,974 to €99,522
- Gross operating margin -€138,517
down €138,517 (-97.2%), from €142,492 to €3,976
- Turnover -€111,990
down €111,990 (-38.3%), from €292,451 to €180,461
- Purchases and services +€26,527
up €26,527 (+17.7%), from €149,959 to €176,485
- Other operating charges -€5,243
down €5,243 (-56.6%), from €9,258 to €4,015
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 | €697,900 | €753,085 | +€55,184 | +7.9% |
| Fixed assets | 21/28 | €383,123 | €370,725 | -€12,398 | -3.2% |
| Tangible fixed assets | 22/27 | €383,123 | €370,725 | -€12,398 | -3.2% |
| Land and buildings | 22 | €383,123 | €370,725 | -€12,398 | -3.2% |
| Current assets | 29/58 | €314,778 | €382,360 | +€67,582 | +21.5% |
| Amounts receivable after more than one year | 29 | - | €25,000 | +€25,000 | |
| Trade receivables | 290 | - | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €314,257 | €335,067 | +€20,810 | +6.6% |
| Trade receivables | 40 | €313,496 | €334,306 | +€20,810 | +6.6% |
| Other amounts receivable | 41 | €761 | €761 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €43 | €19,712 | +€19,669 | +46,085% |
| Deferred charges and accrued income | 490/1 | €478 | €2,581 | +€2,103 | +440% |
| Total equity and liabilities | 10/49 | €697,900 | €753,085 | +€55,184 | +7.9% |
| Equity | 10/15 | €173,613 | €103,887 | -€69,727 | -40.2% |
| Contributions | 10/11 | €158,389 | €158,389 | = | 0.0% |
| Reserves | 13 | €6,494 | €6,494 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,826 | €3,826 | = | 0.0% |
| Distributable reserves | 133 | €189 | €189 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,730 | -€60,996 | -€69,727 | |
| Amounts payable | 17/49 | €524,287 | €649,198 | +€124,911 | +23.8% |
| Amounts payable after more than one year | 17 | €365,601 | €476,301 | +€110,700 | +30.3% |
| Financial debts | 170/4 | €365,601 | €443,301 | +€77,700 | +21.3% |
| Other amounts payable | 178/9 | - | €33,000 | +€33,000 | |
| Amounts payable within one year | 42/48 | €158,686 | €172,897 | +€14,211 | +9.0% |
| Trade debts | 44 | €54,523 | €55,873 | +€1,350 | +2.5% |
| Suppliers | 440/4 | €54,523 | €55,873 | +€1,350 | +2.5% |
| Taxes, remuneration and social security | 45 | €22,190 | €17,502 | -€4,688 | -21.1% |
| Taxes | 450/3 | €3,026 | €1,139 | -€1,888 | -62.4% |
| Remuneration and social security | 454/9 | €19,163 | €16,363 | -€2,800 | -14.6% |
| Other amounts payable | 47/48 | €81,974 | €99,522 | +€17,549 | +21.4% |
| Turnover | 70 | €292,451 | €180,461 | -€111,990 | -38.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €149,959 | €176,485 | +€26,527 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,045 | €12,398 | -€648 | -5.0% |
| Other operating charges | 640/8 | €9,258 | €4,015 | -€5,243 | -56.6% |
| Gross operating margin | 9900 | €142,492 | €3,976 | -€138,517 | -97.2% |
| Operating profit (loss) | 9901 | €120,190 | -€12,437 | -€132,627 | |
| Financial charges | 65/66B | €1,711 | €316 | -€1,394 | -81.5% |
| Recurring financial charges | 65 | €1,711 | €316 | -€1,394 | -81.5% |
| Profit (loss) for the period before taxes | 9903 | €118,479 | -€12,754 | -€131,232 | |
| Profit (loss) for the period | 9904 | €118,479 | -€12,754 | -€131,232 | |
| Profit (loss) for the period to be appropriated | 9905 | €118,479 | -€12,754 | -€131,232 |
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 24 October 2026 via checked.be.