PEERFECT: 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.
PEERFECT
Largest movements
- Cash -€28,137
down €28,137 (-87.0%), from €32,348 to €4,211
mainly Net result for the year (-€48,980) and Investment in fixed assets (net) (-€9,000)
- Receivables within one year -€23,721
down €23,721 (-66.3%), from €35,800 to €12,079
of which Trade receivables: -€23,719
- Tangible fixed assets -€11,286
down €11,286 (-25.3%), from €44,642 to €33,356
of which Furniture and vehicles: -€10,312
- Profit (loss) carried forward -€48,980
down €48,980, from €46,301 to -€2,679
- Tax, wage and social debts -€7,575
down €7,575 (-83.9%), from €9,031 to €1,456
of which Taxes: -€7,575
- Trade debts -€6,140
down €6,140 (-97.2%), from €6,314 to €174
- Gross operating margin -€69,331
down €69,331, from €41,829 to -€27,502
- Taxes -€5,241
down €5,241 (-95.5%), from €5,485 to €244
- Depreciation +€2,234
up €2,234 (+12.4%), from €18,052 to €20,286
- Other operating charges +€967
up €967 (+170%), from €569 to €1,536
- Financial charges -€629
down €629, from €82 to -€547
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 | €112,816 | €50,459 | -€62,357 | -55.3% |
| Fixed assets | 21/28 | €44,642 | €33,356 | -€11,286 | -25.3% |
| Tangible fixed assets | 22/27 | €44,642 | €33,356 | -€11,286 | -25.3% |
| Plant, machinery and equipment | 23 | €5,182 | €4,208 | -€974 | -18.8% |
| Furniture and vehicles | 24 | €39,460 | €29,148 | -€10,312 | -26.1% |
| Current assets | 29/58 | €68,174 | €17,103 | -€51,070 | -74.9% |
| Amounts receivable within one year | 40/41 | €35,800 | €12,079 | -€23,721 | -66.3% |
| Trade receivables | 40 | €33,552 | €9,832 | -€23,719 | -70.7% |
| Other amounts receivable | 41 | €2,248 | €2,247 | -€2 | -0.1% |
| Cash at bank and in hand | 54/58 | €32,348 | €4,211 | -€28,137 | -87.0% |
| Deferred charges and accrued income | 490/1 | €26 | €813 | +€788 | +3,074% |
| Total equity and liabilities | 10/49 | €112,816 | €50,459 | -€62,357 | -55.3% |
| Equity | 10/15 | €95,068 | €46,088 | -€48,980 | -51.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €28,767 | €28,767 | = | 0.0% |
| Distributable reserves | 133 | €28,767 | €28,767 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,301 | -€2,679 | -€48,980 | |
| Amounts payable | 17/49 | €17,748 | €4,371 | -€13,377 | -75.4% |
| Amounts payable within one year | 42/48 | €17,748 | €4,371 | -€13,377 | -75.4% |
| Financial debts | 43 | €59 | €73 | +€13 | +22.4% |
| Credit institutions | 430/8 | €59 | €73 | +€13 | +22.4% |
| Trade debts | 44 | €6,314 | €174 | -€6,140 | -97.2% |
| Suppliers | 440/4 | €6,314 | €174 | -€6,140 | -97.2% |
| Taxes, remuneration and social security | 45 | €9,031 | €1,456 | -€7,575 | -83.9% |
| Taxes | 450/3 | €9,031 | €1,456 | -€7,575 | -83.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,343 | €2,668 | +€325 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,052 | €20,286 | +€2,234 | +12.4% |
| Other operating charges | 640/8 | €569 | €1,536 | +€967 | +170% |
| Gross operating margin | 9900 | €41,829 | -€27,502 | -€69,331 | |
| Operating profit (loss) | 9901 | €23,208 | -€49,324 | -€72,532 | |
| Financial income | 75/76B | €24 | €41 | +€17 | +70.8% |
| Recurring financial income | 75 | €24 | €41 | +€17 | +70.8% |
| Financial charges | 65/66B | €82 | -€547 | -€629 | |
| Recurring financial charges | 65 | €82 | -€547 | -€629 | |
| Profit (loss) for the period before taxes | 9903 | €23,150 | -€48,736 | -€71,886 | |
| Income taxes | 67/77 | €5,485 | €244 | -€5,241 | -95.5% |
| Profit (loss) for the period | 9904 | €17,665 | -€48,980 | -€66,645 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,665 | -€48,980 | -€66,645 |
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 25 October 2026 via checked.be.