PARFAITEMENT WEB: 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.
PARFAITEMENT WEB
Largest movements
- Cash +€26,470
up €26,470 (+17.5%), from €151,546 to €178,016
mainly Net result for the year (+€43,944) and Tax, wage and social debts (+€25,107)
- Receivables within one year +€10,663
up €10,663 (+753%), from €1,416 to €12,079
of which Trade receivables: +€10,663
- Reserves +€33,750
up €33,750 (+37.6%), from €89,810 to €123,560
- Tax, wage and social debts +€25,107
up €25,107 (+373%), from €6,729 to €31,836
of which Taxes: +€12,607
- Other debts -€23,092
down €23,092 (-63.5%), from €36,347 to €13,255
- Gross operating margin +€12,224
up €12,224 (+25.6%), from €47,819 to €60,043
- Taxes +€3,597
up €3,597 (+34.3%), from €10,492 to €14,089
- Depreciation -€1,500
down €1,500 (-44.3%), from €3,383 to €1,883
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 | €157,060 | €192,181 | +€35,121 | +22.4% |
| Fixed assets | 21/28 | €3,247 | €1,245 | -€2,002 | -61.7% |
| Tangible fixed assets | 22/27 | €2,893 | €1,010 | -€1,883 | -65.1% |
| Furniture and vehicles | 24 | €2,893 | €1,010 | -€1,883 | -65.1% |
| Financial fixed assets | 28 | €354 | €235 | -€119 | -33.6% |
| Current assets | 29/58 | €153,813 | €190,936 | +€37,123 | +24.1% |
| Amounts receivable within one year | 40/41 | €1,416 | €12,079 | +€10,663 | +753% |
| Trade receivables | 40 | €637 | €11,300 | +€10,663 | +1,674% |
| Other amounts receivable | 41 | €779 | €779 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €151,546 | €178,016 | +€26,470 | +17.5% |
| Deferred charges and accrued income | 490/1 | €851 | €841 | -€10 | -1.2% |
| Total equity and liabilities | 10/49 | €157,060 | €192,181 | +€35,121 | +22.4% |
| Equity | 10/15 | €108,632 | €142,576 | +€33,944 | +31.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89,810 | €123,560 | +€33,750 | +37.6% |
| Distributable reserves | 133 | €89,810 | €123,560 | +€33,750 | +37.6% |
| Profit (loss) carried forward | 14 | €222 | €416 | +€194 | +87.4% |
| Amounts payable | 17/49 | €48,428 | €49,605 | +€1,177 | +2.4% |
| Amounts payable within one year | 42/48 | €47,092 | €48,269 | +€1,177 | +2.5% |
| Trade debts | 44 | €4,016 | €3,178 | -€838 | -20.9% |
| Suppliers | 440/4 | €4,016 | €3,178 | -€838 | -20.9% |
| Taxes, remuneration and social security | 45 | €6,729 | €31,836 | +€25,107 | +373% |
| Taxes | 450/3 | €479 | €13,086 | +€12,607 | +2,632% |
| Remuneration and social security | 454/9 | €6,250 | €18,750 | +€12,500 | +200% |
| Other amounts payable | 47/48 | €36,347 | €13,255 | -€23,092 | -63.5% |
| Accrued charges and deferred income | 492/3 | €1,336 | €1,336 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,383 | €1,883 | -€1,500 | -44.3% |
| Other operating charges | 640/8 | €176 | €99 | -€77 | -43.8% |
| Gross operating margin | 9900 | €47,819 | €60,043 | +€12,224 | +25.6% |
| Operating profit (loss) | 9901 | €44,260 | €58,061 | +€13,801 | +31.2% |
| Financial income | 75/76B | €42 | €56 | +€14 | +33.3% |
| Recurring financial income | 75 | €42 | €56 | +€14 | +33.3% |
| Financial charges | 65/66B | €134 | €84 | -€50 | -37.3% |
| Recurring financial charges | 65 | €134 | €84 | -€50 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €44,168 | €58,033 | +€13,865 | +31.4% |
| Income taxes | 67/77 | €10,492 | €14,089 | +€3,597 | +34.3% |
| Profit (loss) for the period | 9904 | €33,676 | €43,944 | +€10,268 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,676 | €43,944 | +€10,268 | +30.5% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.