C'EST PARFAIT ÇA!: 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.
C'EST PARFAIT ÇA!
Largest movements
- Cash +€20,039
up €20,039 (+311%), from €6,439 to €26,478
mainly Net result for the year (+€15,765) and Tax, wage and social debts (+€3,941)
- Receivables within one year -€3,925
down €3,925 (-42.0%), from €9,355 to €5,430
of which Trade receivables: -€5,468
- Tangible fixed assets -€1,021
down €1,021 (-30.0%), from €3,398 to €2,377
of which Furniture and vehicles: -€897
- Deferred charges and accrued income -€380
no longer reported in 2025 (was €380)
- Profit (loss) carried forward +€15,765
up €15,765 (+178%), from €8,867 to €24,632
- Other debts -€6,516
down €6,516 (-91.6%), from €7,115 to €599
- Tax, wage and social debts +€3,941
up €3,941 (+5,847%), from €67 to €4,008
- Trade debts +€1,524
up €1,524 (+149%), from €1,022 to €2,546
- Gross operating margin +€25,604
up €25,604, from -€4,396 to €21,208
- Taxes +€3,874
up €3,874 (+5,747%), from €67 to €3,941
- Other operating charges +€410
up €410, from €0 to €410
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 | €19,572 | €34,285 | +€14,713 | +75.2% |
| Fixed assets | 21/28 | €3,398 | €2,377 | -€1,021 | -30.0% |
| Tangible fixed assets | 22/27 | €3,398 | €2,377 | -€1,021 | -30.0% |
| Plant, machinery and equipment | 23 | €410 | €286 | -€124 | -30.3% |
| Furniture and vehicles | 24 | €2,988 | €2,091 | -€897 | -30.0% |
| Current assets | 29/58 | €16,174 | €31,908 | +€15,734 | +97.3% |
| Amounts receivable within one year | 40/41 | €9,355 | €5,430 | -€3,925 | -42.0% |
| Trade receivables | 40 | €8,709 | €3,241 | -€5,468 | -62.8% |
| Other amounts receivable | 41 | €646 | €2,189 | +€1,543 | +239% |
| Cash at bank and in hand | 54/58 | €6,439 | €26,478 | +€20,039 | +311% |
| Deferred charges and accrued income | 490/1 | €380 | - | -€380 | |
| Total equity and liabilities | 10/49 | €19,572 | €34,285 | +€14,713 | +75.2% |
| Equity | 10/15 | €11,367 | €27,132 | +€15,765 | +139% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,867 | €24,632 | +€15,765 | +178% |
| Amounts payable | 17/49 | €8,205 | €7,153 | -€1,052 | -12.8% |
| Amounts payable within one year | 42/48 | €8,205 | €7,153 | -€1,052 | -12.8% |
| Trade debts | 44 | €1,022 | €2,546 | +€1,524 | +149% |
| Suppliers | 440/4 | €1,022 | €2,546 | +€1,524 | +149% |
| Taxes, remuneration and social security | 45 | €67 | €4,008 | +€3,941 | +5,847% |
| Taxes | 450/3 | €67 | €4,008 | +€3,941 | +5,847% |
| Other amounts payable | 47/48 | €7,115 | €599 | -€6,516 | -91.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,125 | €1,021 | -€104 | -9.2% |
| Other operating charges | 640/8 | €0 | €410 | +€410 | |
| Gross operating margin | 9900 | -€4,396 | €21,208 | +€25,604 | |
| Operating profit (loss) | 9901 | -€5,521 | €19,777 | +€25,298 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €72 | €71 | -€1 | -0.7% |
| Recurring financial charges | 65 | €72 | €71 | -€1 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,592 | €19,706 | +€25,298 | |
| Income taxes | 67/77 | €67 | €3,941 | +€3,874 | +5,747% |
| Profit (loss) for the period | 9904 | -€5,660 | €15,765 | +€21,425 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,660 | €15,765 | +€21,425 |
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 23 October 2026 via checked.be.