I&C PERFECT EXTENSIONS: 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.
I&C PERFECT EXTENSIONS
Largest movements
- Cash +€7,296
up €7,296 (+257%), from €2,834 to €10,130
mainly Tax, wage and social debts (+€8,859) and Debts after one year (+€8,847)
- Financial fixed assets +€5,100
new in 2024: €5,100
- Tangible fixed assets +€4,857
new in 2024: €4,857
- Stocks and contracts -€3,085
down €3,085 (-34.6%), from €8,923 to €5,839
- Profit (loss) carried forward -€16,128
down €16,128, from €3,955 to -€12,172
- Tax, wage and social debts +€8,859
up €8,859 (+155%), from €5,726 to €14,586
- Debts after one year +€8,847
new in 2024: €8,847
- Other debts +€8,284
up €8,284 (+11,392%), from €73 to €8,357
- Current portion of long-term debt +€3,589
new in 2024: €3,589
- Gross operating margin -€17,877
down €17,877, from €4,022 to -€13,855
- Financial income +€2,075
up €2,075 (+8,666%), from €24 to €2,099
- Financial charges +€1,877
up €1,877 (+384%), from €488 to €2,366
- Taxes +€1,099
new in 2024: €1,099
- Other operating charges +€489
up €489 (+753%), from €65 to €554
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,996 | €26,136 | +€14,141 | +118% |
| Fixed assets | 21/28 | - | €9,957 | +€9,957 | |
| Tangible fixed assets | 22/27 | - | €4,857 | +€4,857 | |
| Plant, machinery and equipment | 23 | - | €4,857 | +€4,857 | |
| Financial fixed assets | 28 | - | €5,100 | +€5,100 | |
| Current assets | 29/58 | €11,996 | €16,179 | +€4,184 | +34.9% |
| Stocks and contracts in progress | 3 | €8,923 | €5,839 | -€3,085 | -34.6% |
| Stocks | 30/36 | €8,923 | €5,839 | -€3,085 | -34.6% |
| Amounts receivable within one year | 40/41 | €160 | €211 | +€51 | +32.0% |
| Trade receivables | 40 | - | €195 | +€195 | |
| Other amounts receivable | 41 | €160 | €16 | -€144 | -90.2% |
| Cash at bank and in hand | 54/58 | €2,834 | €10,130 | +€7,296 | +257% |
| Deferred charges and accrued income | 490/1 | €78 | - | -€78 | |
| Total equity and liabilities | 10/49 | €11,996 | €26,136 | +€14,141 | +118% |
| Equity | 10/15 | €5,955 | -€10,172 | -€16,128 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,955 | -€12,172 | -€16,128 | |
| Amounts payable | 17/49 | €6,040 | €36,308 | +€30,268 | +501% |
| Amounts payable after more than one year | 17 | - | €8,847 | +€8,847 | |
| Financial debts | 170/4 | - | €8,847 | +€8,847 | |
| Amounts payable within one year | 42/48 | €6,040 | €27,462 | +€21,421 | +355% |
| Current portion of amounts payable after more than one year | 42 | - | €3,589 | +€3,589 | |
| Trade debts | 44 | €241 | €930 | +€689 | +286% |
| Suppliers | 440/4 | €241 | €930 | +€689 | +286% |
| Taxes, remuneration and social security | 45 | €5,726 | €14,586 | +€8,859 | +155% |
| Taxes | 450/3 | €5,726 | €14,586 | +€8,859 | +155% |
| Other amounts payable | 47/48 | €73 | €8,357 | +€8,284 | +11,392% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €353 | +€353 | |
| Other operating charges | 640/8 | €65 | €554 | +€489 | +753% |
| Gross operating margin | 9900 | €4,022 | -€13,855 | -€17,877 | |
| Operating profit (loss) | 9901 | €3,957 | -€14,762 | -€18,719 | |
| Financial income | 75/76B | €24 | €2,099 | +€2,075 | +8,666% |
| Recurring financial income | 75 | €24 | €2,099 | +€2,075 | +8,666% |
| Financial charges | 65/66B | €488 | €2,366 | +€1,877 | +384% |
| Recurring financial charges | 65 | €488 | €2,366 | +€1,877 | +384% |
| Profit (loss) for the period before taxes | 9903 | €3,493 | -€15,029 | -€18,522 | |
| Income taxes | 67/77 | - | €1,099 | +€1,099 | |
| Profit (loss) for the period | 9904 | €3,493 | -€16,128 | -€19,621 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,493 | -€16,128 | -€19,621 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.