Murielle PERROTTI Creations: 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.
Murielle PERROTTI Creations
Largest movements
- Cash -€17,651
down €17,651 (-19.0%), from €93,044 to €75,392
mainly Contributions, distributions and other (-€22,410) and Trade debts (-€10,173)
- Receivables within one year -€14,116
down €14,116 (-68.3%), from €20,674 to €6,557
of which Other amounts receivable: -€10,460
- Stocks and contracts +€5,536
up €5,536 (+12.1%), from €45,742 to €51,278
- Trade debts -€10,173
down €10,173 (-42.0%), from €24,234 to €14,061
- Other debts -€7,503
down €7,503 (-8.9%), from €84,212 to €76,709
- Tax, wage and social debts -€5,479
down €5,479 (-22.7%), from €24,089 to €18,610
of which Taxes: -€5,544
- Current portion of long-term debt -€1,907
down €1,907 (-100%), from €1,907 to €0
- Staff costs +€4,995
up €4,995 (+7.3%), from €68,480 to €73,476
- Gross operating margin -€4,712
down €4,712 (-4.3%), from €109,111 to €104,399
- Taxes -€1,476
down €1,476 (-23.1%), from €6,378 to €4,902
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 | €165,888 | €140,684 | -€25,205 | -15.2% |
| Fixed assets | 21/28 | €3,280 | €4,750 | +€1,470 | +44.8% |
| Intangible fixed assets | 21 | - | €1,430 | +€1,430 | |
| Tangible fixed assets | 22/27 | €3,280 | €3,320 | +€40 | +1.2% |
| Furniture and vehicles | 24 | €2,156 | €2,383 | +€228 | +10.6% |
| Other tangible fixed assets | 26 | €1,124 | €936 | -€187 | -16.7% |
| Current assets | 29/58 | €162,609 | €135,934 | -€26,675 | -16.4% |
| Stocks and contracts in progress | 3 | €45,742 | €51,278 | +€5,536 | +12.1% |
| Stocks | 30/36 | €45,742 | €51,278 | +€5,536 | +12.1% |
| Amounts receivable within one year | 40/41 | €20,674 | €6,557 | -€14,116 | -68.3% |
| Trade receivables | 40 | €7,494 | €3,838 | -€3,656 | -48.8% |
| Other amounts receivable | 41 | €13,180 | €2,720 | -€10,460 | -79.4% |
| Cash at bank and in hand | 54/58 | €93,044 | €75,392 | -€17,651 | -19.0% |
| Deferred charges and accrued income | 490/1 | €3,149 | €2,706 | -€443 | -14.1% |
| Total equity and liabilities | 10/49 | €165,888 | €140,684 | -€25,205 | -15.2% |
| Equity | 10/15 | €29,804 | €29,804 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €24,804 | €24,804 | = | 0.0% |
| Distributable reserves | 133 | €24,804 | €24,804 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €136,085 | €110,880 | -€25,205 | -18.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €134,442 | €109,380 | -€25,062 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €1,907 | €0 | -€1,907 | -100% |
| Trade debts | 44 | €24,234 | €14,061 | -€10,173 | -42.0% |
| Suppliers | 440/4 | €24,234 | €14,061 | -€10,173 | -42.0% |
| Taxes, remuneration and social security | 45 | €24,089 | €18,610 | -€5,479 | -22.7% |
| Taxes | 450/3 | €13,910 | €8,366 | -€5,544 | -39.9% |
| Remuneration and social security | 454/9 | €10,179 | €10,244 | +€65 | +0.6% |
| Other amounts payable | 47/48 | €84,212 | €76,709 | -€7,503 | -8.9% |
| Accrued charges and deferred income | 492/3 | €1,643 | €1,500 | -€143 | -8.7% |
| Remuneration, social security and pensions | 62 | €68,480 | €73,476 | +€4,995 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,972 | €1,685 | -€287 | -14.5% |
| Other operating charges | 640/8 | €723 | €715 | -€8 | -1.1% |
| Gross operating margin | 9900 | €109,111 | €104,399 | -€4,712 | -4.3% |
| Operating profit (loss) | 9901 | €37,936 | €28,523 | -€9,413 | -24.8% |
| Financial charges | 65/66B | €1,006 | €1,211 | +€205 | +20.3% |
| Recurring financial charges | 65 | €1,006 | €1,211 | +€205 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €36,929 | €27,312 | -€9,617 | -26.0% |
| Income taxes | 67/77 | €6,378 | €4,902 | -€1,476 | -23.1% |
| Profit (loss) for the period | 9904 | €30,551 | €22,410 | -€8,141 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,551 | €22,410 | -€8,141 | -26.6% |
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 1 November 2026 via checked.be.