PERFECT BATIMENT: 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.
PERFECT BATIMENT
Largest movements
- Receivables within one year +€31,845
up €31,845 (+67.6%), from €47,123 to €78,968
of which Other amounts receivable: +€43,305
- Tangible fixed assets +€9,162
up €9,162 (+68.5%), from €13,371 to €22,533
- Profit (loss) carried forward +€37,296
up €37,296 (+124.3%), from €29,997 to €67,293
- Other debts -€15,000
no longer reported in 2024 (was €15,000)
- Trade debts +€9,880
up €9,880 (+98.4%), from €10,045 to €19,926
- Tax, wage and social debts +€8,674
up €8,674 (+106.5%), from €8,146 to €16,820
- Financial income +€15,219
new in 2024: €15,219
of which Non-recurring financial income: +€15,000
- Gross operating margin -€12,990
down €12,990 (-23.3%), from €55,706 to €42,716
- Financial charges +€6,118
up €6,118 (+21279.5%), from €29 to €6,147
of which Non-recurring financial charges: +€5,901
- Depreciation +€2,003
up €2,003 (+130.9%), from €1,529 to €3,532
- Taxes +€1,528
up €1,528 (+18.8%), from €8,146 to €9,674
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 | €64,688 | €105,539 | +€40,851 | +63.1% |
| Fixed assets | 21/28 | €13,371 | €22,533 | +€9,162 | +68.5% |
| Tangible fixed assets | 22/27 | €13,371 | €22,533 | +€9,162 | +68.5% |
| Furniture and vehicles | 24 | €13,371 | €22,533 | +€9,162 | +68.5% |
| Current assets | 29/58 | €51,317 | €83,006 | +€31,688 | +61.7% |
| Amounts receivable within one year | 40/41 | €47,123 | €78,968 | +€31,845 | +67.6% |
| Trade receivables | 40 | €38,128 | €26,668 | -€11,460 | -30.1% |
| Other amounts receivable | 41 | €8,995 | €52,300 | +€43,305 | +481.4% |
| Cash at bank and in hand | 54/58 | €4,194 | €4,037 | -€157 | -3.7% |
| Total equity and liabilities | 10/49 | €64,688 | €105,539 | +€40,851 | +63.1% |
| Equity | 10/15 | €31,497 | €68,793 | +€37,296 | +118.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,997 | €67,293 | +€37,296 | +124.3% |
| Amounts payable | 17/49 | €33,191 | €36,745 | +€3,555 | +10.7% |
| Amounts payable within one year | 42/48 | €33,191 | €36,745 | +€3,555 | +10.7% |
| Trade debts | 44 | €10,045 | €19,926 | +€9,880 | +98.4% |
| Suppliers | 440/4 | €10,045 | €19,926 | +€9,880 | +98.4% |
| Taxes, remuneration and social security | 45 | €8,146 | €16,820 | +€8,674 | +106.5% |
| Taxes | 450/3 | €8,146 | €16,820 | +€8,674 | +106.5% |
| Other amounts payable | 47/48 | €15,000 | - | -€15,000 | |
| Remuneration, social security and pensions | 62 | €1,005 | €993 | -€12 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,529 | €3,532 | +€2,003 | +130.9% |
| Other operating charges | 640/8 | - | €293 | +€293 | |
| Gross operating margin | 9900 | €55,706 | €42,716 | -€12,990 | -23.3% |
| Operating profit (loss) | 9901 | €53,172 | €37,898 | -€15,274 | -28.7% |
| Financial income | 75/76B | - | €15,219 | +€15,219 | |
| Recurring financial income | 75 | - | €219 | +€219 | |
| Non-recurring financial income | 76B | - | €15,000 | +€15,000 | |
| Financial charges | 65/66B | €29 | €6,147 | +€6,118 | +21279.5% |
| Recurring financial charges | 65 | €29 | €246 | +€217 | +754.7% |
| Non-recurring financial charges | 66B | - | €5,901 | +€5,901 | |
| Profit (loss) for the period before taxes | 9903 | €53,143 | €46,970 | -€6,173 | -11.6% |
| Income taxes | 67/77 | €8,146 | €9,674 | +€1,528 | +18.8% |
| Profit (loss) for the period | 9904 | €44,997 | €37,296 | -€7,701 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,997 | €37,296 | -€7,701 | -17.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.