PARFAIT A LIGNE: 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.
PARFAIT A LIGNE
Largest movements
- Stocks and contracts -€55,874
down €55,874 (-30.8%), from €181,602 to €125,728
- Receivables within one year -€17,765
down €17,765 (-17.1%), from €104,075 to €86,311
of which Trade receivables: -€18,093
- Cash -€3,178
down €3,178 (-16.5%), from €19,290 to €16,112
mainly Net result for the year (-€40,772) and Debts after one year (-€30,560)
- Profit (loss) carried forward -€40,772
down €40,772 (-21.3%), from -€191,628 to -€232,401
- Debts after one year -€30,560
no longer reported in 2025 (was €30,560)
- Other debts -€5,254
no longer reported in 2025 (was €5,254)
- Gross operating margin +€3,854
up €3,854 (+57.3%), from -€6,722 to -€2,867
- Write-downs -€1,847
down €1,847 (-4.7%), from €39,251 to €37,404
- Financial charges +€211
up €211 (+88.4%), from €239 to €450
- Other operating charges -€84
down €84 (-63.9%), from €131 to €47
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 | €305,453 | €228,704 | -€76,749 | -25.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €305,453 | €228,704 | -€76,749 | -25.1% |
| Stocks and contracts in progress | 3 | €181,602 | €125,728 | -€55,874 | -30.8% |
| Stocks | 30/36 | €181,602 | €125,728 | -€55,874 | -30.8% |
| Amounts receivable within one year | 40/41 | €104,075 | €86,311 | -€17,765 | -17.1% |
| Trade receivables | 40 | €104,056 | €85,962 | -€18,093 | -17.4% |
| Other amounts receivable | 41 | €20 | €348 | +€328 | +1,672% |
| Cash at bank and in hand | 54/58 | €19,290 | €16,112 | -€3,178 | -16.5% |
| Deferred charges and accrued income | 490/1 | €486 | €553 | +€67 | +13.9% |
| Total equity and liabilities | 10/49 | €305,453 | €228,704 | -€76,749 | -25.1% |
| Equity | 10/15 | €269,454 | €228,681 | -€40,772 | -15.1% |
| Contributions | 10/11 | €446,208 | €446,208 | = | 0.0% |
| Reserves | 13 | €14,874 | €14,874 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,874 | €14,874 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,874 | €14,874 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€191,628 | -€232,401 | -€40,772 | -21.3% |
| Amounts payable | 17/49 | €36,000 | €23 | -€35,977 | -99.9% |
| Amounts payable after more than one year | 17 | €30,560 | - | -€30,560 | |
| Other amounts payable | 178/9 | €30,560 | - | -€30,560 | |
| Amounts payable within one year | 42/48 | €5,440 | €23 | -€5,417 | -99.6% |
| Trade debts | 44 | - | €23 | +€23 | |
| Suppliers | 440/4 | - | €23 | +€23 | |
| Taxes, remuneration and social security | 45 | €186 | - | -€186 | |
| Taxes | 450/3 | €186 | - | -€186 | |
| Other amounts payable | 47/48 | €5,254 | - | -€5,254 | |
| Non-recurring operating income | 76A | €413 | - | -€413 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €39,251 | €37,404 | -€1,847 | -4.7% |
| Other operating charges | 640/8 | €131 | €47 | -€84 | -63.9% |
| Non-recurring operating charges | 66A | - | €23 | +€23 | |
| Gross operating margin | 9900 | -€6,722 | -€2,867 | +€3,854 | +57.3% |
| Operating profit (loss) | 9901 | -€46,103 | -€40,341 | +€5,762 | +12.5% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €239 | €450 | +€211 | +88.4% |
| Recurring financial charges | 65 | €239 | €450 | +€211 | +88.4% |
| Profit (loss) for the period before taxes | 9903 | -€46,342 | -€40,772 | +€5,570 | +12.0% |
| Income taxes | 67/77 | €49 | - | -€49 | |
| Profit (loss) for the period | 9904 | -€46,391 | -€40,772 | +€5,619 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,391 | -€40,772 | +€5,619 | +12.1% |
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.