PARFECTA: 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.
PARFECTA
Largest movements
- Cash +€22,295
up €22,295 (+39.3%), from €56,775 to €79,070
mainly Tax, wage and social debts (+€36,113) and Depreciation (+€13,293)
- Tangible fixed assets -€11,934
down €11,934 (-46.5%), from €25,689 to €13,755
- Receivables within one year +€8,494
up €8,494 (+14.3%), from €59,432 to €67,926
of which Trade receivables: +€5,994
- Deferred charges and accrued income +€3,665
up €3,665 (+4,581%), from €80 to €3,745
- Tax, wage and social debts +€36,113
up €36,113 (+54.4%), from €66,353 to €102,465
of which Remuneration and social security: +€34,608
- Other debts -€19,832
down €19,832 (-36.8%), from €53,855 to €34,024
- Profit (loss) carried forward +€12,601
up €12,601 (+57.0%), from -€22,123 to -€9,522
- Trade debts -€6,363
down €6,363 (-20.2%), from €31,557 to €25,194
- Staff costs -€17,831
down €17,831 (-2.1%), from €846,665 to €828,835
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 | €142,041 | €164,561 | +€22,519 | +15.9% |
| Fixed assets | 21/28 | €25,754 | €13,820 | -€11,934 | -46.3% |
| Tangible fixed assets | 22/27 | €25,689 | €13,755 | -€11,934 | -46.5% |
| Furniture and vehicles | 24 | €25,689 | €13,755 | -€11,934 | -46.5% |
| Financial fixed assets | 28 | €65 | €65 | = | 0.0% |
| Current assets | 29/58 | €116,287 | €150,741 | +€34,453 | +29.6% |
| Amounts receivable within one year | 40/41 | €59,432 | €67,926 | +€8,494 | +14.3% |
| Trade receivables | 40 | €59,432 | €65,426 | +€5,994 | +10.1% |
| Other amounts receivable | 41 | - | €2,500 | +€2,500 | |
| Cash at bank and in hand | 54/58 | €56,775 | €79,070 | +€22,295 | +39.3% |
| Deferred charges and accrued income | 490/1 | €80 | €3,745 | +€3,665 | +4,581% |
| Total equity and liabilities | 10/49 | €142,041 | €164,561 | +€22,519 | +15.9% |
| Equity | 10/15 | -€9,723 | €2,878 | +€12,601 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,123 | -€9,522 | +€12,601 | +57.0% |
| Amounts payable | 17/49 | €151,765 | €161,683 | +€9,918 | +6.5% |
| Amounts payable within one year | 42/48 | €151,765 | €161,683 | +€9,918 | +6.5% |
| Trade debts | 44 | €31,557 | €25,194 | -€6,363 | -20.2% |
| Suppliers | 440/4 | €31,557 | €25,194 | -€6,363 | -20.2% |
| Taxes, remuneration and social security | 45 | €66,353 | €102,465 | +€36,113 | +54.4% |
| Taxes | 450/3 | €7,267 | €8,772 | +€1,504 | +20.7% |
| Remuneration and social security | 454/9 | €59,085 | €93,694 | +€34,608 | +58.6% |
| Other amounts payable | 47/48 | €53,855 | €34,024 | -€19,832 | -36.8% |
| Remuneration, social security and pensions | 62 | €846,665 | €828,835 | -€17,831 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,844 | €13,293 | +€448 | +3.5% |
| Other operating charges | 640/8 | €1,389 | €1,042 | -€347 | -25.0% |
| Non-recurring operating charges | 66A | €629 | €279 | -€350 | -55.6% |
| Gross operating margin | 9900 | €870,309 | €863,961 | -€6,347 | -0.7% |
| Operating profit (loss) | 9901 | €8,781 | €20,513 | +€11,732 | +134% |
| Financial income | 75/76B | €6,000 | - | -€6,000 | |
| Recurring financial income | 75 | €6,000 | - | -€6,000 | |
| Non-recurring financial income | 76B | €6,000 | - | -€6,000 | |
| Financial charges | 65/66B | €282 | €163 | -€120 | -42.4% |
| Recurring financial charges | 65 | €282 | €163 | -€120 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | €14,498 | €20,350 | +€5,852 | +40.4% |
| Income taxes | 67/77 | €7,247 | €7,749 | +€502 | +6.9% |
| Profit (loss) for the period | 9904 | €7,251 | €12,601 | +€5,350 | +73.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,251 | €12,601 | +€5,350 | +73.8% |
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 14 October 2026 via checked.be.