PARFECTOIT: what changed
Two fiscal 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.
PARFECTOIT
Largest movements
- Receivables within one year +€18,385
up €18,385 (+167.9%), from €10,949 to €29,334
of which Trade receivables: +€11,361
- Cash +€13,994
up €13,994 (+65.2%), from €21,466 to €35,460
mainly Net result for the year (+€32,533) and Other debts (+€20,000)
- Tangible fixed assets +€10,085
up €10,085 (+351.9%), from €2,866 to €12,951
of which Furniture and vehicles: +€11,132
- Other debts +€20,000
new in 2024: €20,000
- Current portion of long-term debt +€12,622
new in 2024: €12,622
- Profit (loss) carried forward +€12,533
up €12,533 (+119.1%), from €10,523 to €23,055
- Advances received -€8,340
down €8,340 (-57.4%), from €14,540 to €6,200
- Tax, wage and social debts +€4,500
up €4,500 (+127.6%), from €3,527 to €8,027
- Gross operating margin +€29,556
up €29,556 (+165.1%), from €17,902 to €47,458
- Depreciation +€6,095
up €6,095 (+225.2%), from €2,706 to €8,801
- Taxes +€973
up €973 (+27.6%), from €3,527 to €4,500
- Other operating charges +€609
up €609 (+81.0%), from €751 to €1,360
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.
Cash bridge derived
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 | €36,111 | €77,883 | +€41,772 | +115.7% |
| Fixed assets | 21/28 | €2,964 | €13,089 | +€10,125 | +341.6% |
| Tangible fixed assets | 22/27 | €2,866 | €12,951 | +€10,085 | +351.9% |
| Plant, machinery and equipment | 23 | €1,047 | - | -€1,047 | |
| Furniture and vehicles | 24 | €1,819 | €12,951 | +€11,132 | +612.0% |
| Financial fixed assets | 28 | €98 | €138 | +€40 | +40.8% |
| Current assets | 29/58 | €33,147 | €64,794 | +€31,647 | +95.5% |
| Amounts receivable within one year | 40/41 | €10,949 | €29,334 | +€18,385 | +167.9% |
| Trade receivables | 40 | €5,965 | €17,325 | +€11,361 | +190.5% |
| Other amounts receivable | 41 | €4,984 | €12,009 | +€7,024 | +140.9% |
| Cash at bank and in hand | 54/58 | €21,466 | €35,460 | +€13,994 | +65.2% |
| Deferred charges and accrued income | 490/1 | €732 | - | -€732 | |
| Total equity and liabilities | 10/49 | €36,111 | €77,883 | +€41,772 | +115.7% |
| Equity | 10/15 | €12,523 | €25,055 | +€12,533 | +100.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,523 | €23,055 | +€12,533 | +119.1% |
| Amounts payable | 17/49 | €23,588 | €52,828 | +€29,240 | +124.0% |
| Amounts payable within one year | 42/48 | €23,588 | €52,828 | +€29,240 | +124.0% |
| Current portion of amounts payable after more than one year | 42 | - | €12,622 | +€12,622 | |
| Trade debts | 44 | €5,521 | €5,979 | +€458 | +8.3% |
| Suppliers | 440/4 | €5,521 | €5,979 | +€458 | +8.3% |
| Advances received on contracts in progress | 46 | €14,540 | €6,200 | -€8,340 | -57.4% |
| Taxes, remuneration and social security | 45 | €3,527 | €8,027 | +€4,500 | +127.6% |
| Taxes | 450/3 | €3,527 | €8,027 | +€4,500 | +127.6% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,706 | €8,801 | +€6,095 | +225.2% |
| Other operating charges | 640/8 | €751 | €1,360 | +€609 | +81.0% |
| Gross operating margin | 9900 | €17,902 | €47,458 | +€29,556 | +165.1% |
| Operating profit (loss) | 9901 | €14,444 | €37,297 | +€22,853 | +158.2% |
| Financial income | 75/76B | €10 | €0 | -€9 | -98.8% |
| Recurring financial income | 75 | €10 | €0 | -€9 | -98.8% |
| Financial charges | 65/66B | €404 | €265 | -€139 | -34.4% |
| Recurring financial charges | 65 | €404 | €265 | -€139 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €14,050 | €37,033 | +€22,983 | +163.6% |
| Income taxes | 67/77 | €3,527 | €4,500 | +€973 | +27.6% |
| Profit (loss) for the period | 9904 | €10,523 | €32,533 | +€22,010 | +209.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,523 | €32,533 | +€22,010 | +209.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.