Building Perfection: 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.
Building Perfection
Largest movements
- Cash -€13,091
down €13,091 (-52.1%), from €25,138 to €12,047
mainly Accrued charges and deferred income (-€32,000) and Tax, wage and social debts (-€9,031)
- Receivables within one year -€7,486
down €7,486 (-20.1%), from €37,307 to €29,821
of which Trade receivables: -€7,486
- Intangible fixed assets -€978
down €978 (-36.3%), from €2,696 to €1,718
- Accrued charges and deferred income -€32,000
no longer reported in 2025 (was €32,000)
- Profit (loss) carried forward +€18,777
up €18,777, from -€8,690 to €10,087
- Tax, wage and social debts -€9,031
down €9,031 (-78.2%), from €11,544 to €2,513
- Trade debts +€1,131
up €1,131 (+61.0%), from €1,856 to €2,987
- Other debts -€774
down €774 (-4.1%), from €18,900 to €18,126
- Gross operating margin +€20,837
up €20,837 (+154%), from €13,554 to €34,391
- Taxes +€8,324
up €8,324 (+370%), from €2,251 to €10,575
- Other operating charges -€5,494
down €5,494 (-69.0%), from €7,967 to €2,473
- Depreciation -€773
down €773 (-32.5%), from €2,381 to €1,608
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 | €68,009 | €46,113 | -€21,896 | -32.2% |
| Fixed assets | 21/28 | €3,772 | €2,164 | -€1,608 | -42.6% |
| Intangible fixed assets | 21 | €2,696 | €1,718 | -€978 | -36.3% |
| Tangible fixed assets | 22/27 | €1,076 | €446 | -€630 | -58.6% |
| Plant, machinery and equipment | 23 | €1,076 | €446 | -€630 | -58.6% |
| Current assets | 29/58 | €64,237 | €43,949 | -€20,288 | -31.6% |
| Amounts receivable within one year | 40/41 | €37,307 | €29,821 | -€7,486 | -20.1% |
| Trade receivables | 40 | €34,558 | €27,072 | -€7,486 | -21.7% |
| Other amounts receivable | 41 | €2,749 | €2,749 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,138 | €12,047 | -€13,091 | -52.1% |
| Deferred charges and accrued income | 490/1 | €1,791 | €2,081 | +€289 | +16.1% |
| Total equity and liabilities | 10/49 | €68,009 | €46,113 | -€21,896 | -32.2% |
| Equity | 10/15 | €3,710 | €22,487 | +€18,777 | +506% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,690 | €10,087 | +€18,777 | |
| Amounts payable | 17/49 | €64,299 | €23,626 | -€40,673 | -63.3% |
| Amounts payable within one year | 42/48 | €32,299 | €23,626 | -€8,673 | -26.9% |
| Trade debts | 44 | €1,856 | €2,987 | +€1,131 | +61.0% |
| Suppliers | 440/4 | €1,856 | €2,987 | +€1,131 | +61.0% |
| Taxes, remuneration and social security | 45 | €11,544 | €2,513 | -€9,031 | -78.2% |
| Taxes | 450/3 | €11,544 | €2,513 | -€9,031 | -78.2% |
| Other amounts payable | 47/48 | €18,900 | €18,126 | -€774 | -4.1% |
| Accrued charges and deferred income | 492/3 | €32,000 | - | -€32,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,381 | €1,608 | -€773 | -32.5% |
| Other operating charges | 640/8 | €7,967 | €2,473 | -€5,494 | -69.0% |
| Gross operating margin | 9900 | €13,554 | €34,391 | +€20,837 | +154% |
| Operating profit (loss) | 9901 | €3,206 | €30,310 | +€27,104 | +845% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €246 | €158 | -€88 | -35.8% |
| Recurring financial charges | 65 | €246 | €158 | -€88 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €2,960 | €30,152 | +€27,192 | +919% |
| Income taxes | 67/77 | €2,251 | €10,575 | +€8,324 | +370% |
| Profit (loss) for the period | 9904 | €709 | €19,577 | +€18,868 | +2,660% |
| Profit (loss) for the period to be appropriated | 9905 | €709 | €19,577 | +€18,868 | +2,660% |
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 22 October 2026 via checked.be.