B.PERFICT Consulting: 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.
B.PERFICT Consulting
Largest movements
- Cash +€116,682
up €116,682 (+140%), from €83,613 to €200,295
mainly Other debts (+€213,659) and Net result for the year (+€83,137)
- Receivables within one year -€20,457
down €20,457 (-51.3%), from €39,897 to €19,440
of which Trade receivables: -€17,860
- Tangible fixed assets -€4,700
down €4,700 (-22.1%), from €21,298 to €16,598
of which Furniture and vehicles: -€3,610
- Other debts +€213,659
up €213,659, from €0 to €213,659
- Reserves -€130,522
down €130,522 (-100%), from €130,522 to €0
- Tax, wage and social debts +€7,983
up €7,983 (+92.9%), from €8,596 to €16,580
- Gross operating margin +€6,856
up €6,856 (+6.5%), from €104,980 to €111,836
- Taxes +€1,693
up €1,693 (+7.8%), from €21,785 to €23,478
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 | €144,967 | €237,397 | +€92,430 | +63.8% |
| Fixed assets | 21/28 | €21,298 | €16,598 | -€4,700 | -22.1% |
| Tangible fixed assets | 22/27 | €21,298 | €16,598 | -€4,700 | -22.1% |
| Furniture and vehicles | 24 | €10,444 | €6,834 | -€3,610 | -34.6% |
| Other tangible fixed assets | 26 | €10,854 | €9,764 | -€1,090 | -10.0% |
| Current assets | 29/58 | €123,669 | €220,799 | +€97,130 | +78.5% |
| Amounts receivable within one year | 40/41 | €39,897 | €19,440 | -€20,457 | -51.3% |
| Trade receivables | 40 | €32,670 | €14,810 | -€17,860 | -54.7% |
| Other amounts receivable | 41 | €7,227 | €4,630 | -€2,597 | -35.9% |
| Cash at bank and in hand | 54/58 | €83,613 | €200,295 | +€116,682 | +140% |
| Deferred charges and accrued income | 490/1 | €160 | €1,065 | +€905 | +567% |
| Total equity and liabilities | 10/49 | €144,967 | €237,397 | +€92,430 | +63.8% |
| Equity | 10/15 | €135,622 | €5,100 | -€130,522 | -96.2% |
| Contributions | 10/11 | €5,100 | €5,100 | = | 0.0% |
| Reserves | 13 | €130,522 | €0 | -€130,522 | -100% |
| Distributable reserves | 133 | €130,522 | €0 | -€130,522 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €9,345 | €232,297 | +€222,952 | +2,386% |
| Amounts payable within one year | 42/48 | €9,345 | €232,297 | +€222,952 | +2,386% |
| Trade debts | 44 | €749 | €2,059 | +€1,310 | +175% |
| Suppliers | 440/4 | €749 | €2,059 | +€1,310 | +175% |
| Taxes, remuneration and social security | 45 | €8,596 | €16,580 | +€7,983 | +92.9% |
| Taxes | 450/3 | €8,596 | €16,580 | +€7,983 | +92.9% |
| Other amounts payable | 47/48 | €0 | €213,659 | +€213,659 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,656 | €4,700 | +€1,044 | +28.6% |
| Other operating charges | 640/8 | €442 | €922 | +€480 | +109% |
| Gross operating margin | 9900 | €104,980 | €111,836 | +€6,856 | +6.5% |
| Operating profit (loss) | 9901 | €100,882 | €106,215 | +€5,332 | +5.3% |
| Financial income | 75/76B | €111 | €469 | +€358 | +323% |
| Recurring financial income | 75 | €111 | €469 | +€358 | +323% |
| Financial charges | 65/66B | €58 | €68 | +€10 | +17.8% |
| Recurring financial charges | 65 | €58 | €68 | +€10 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €100,935 | €106,615 | +€5,680 | +5.6% |
| Income taxes | 67/77 | €21,785 | €23,478 | +€1,693 | +7.8% |
| Profit (loss) for the period | 9904 | €79,150 | €83,137 | +€3,987 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €79,150 | €83,137 | +€3,987 | +5.0% |
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.