PERFECT CAR: 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.
PERFECT CAR
Largest movements
- Tangible fixed assets -€15,896
down €15,896 (-15.2%), from €104,922 to €89,026
of which Plant, machinery and equipment: -€10,655
- Receivables within one year +€8,118
up €8,118 (+114%), from €7,110 to €15,228
- Stocks and contracts +€7,218
up €7,218 (+23.8%), from €30,284 to €37,502
- Cash +€3,288
up €3,288 (+22.1%), from €14,902 to €18,190
mainly Net result for the year (+€29,557) and Depreciation (+€17,151)
- Profit (loss) carried forward +€29,557
up €29,557 (+185%), from €15,959 to €45,516
- Trade debts -€16,600
down €16,600 (-61.8%), from €26,852 to €10,252
- Other debts -€12,349
down €12,349 (-30.2%), from €40,867 to €28,517
- Tax, wage and social debts +€5,970
up €5,970 (+61.4%), from €9,729 to €15,699
- Debts after one year -€4,228
down €4,228 (-7.2%), from €59,062 to €54,834
- Gross operating margin +€41,539
up €41,539 (+187%), from €22,239 to €63,779
- Purchases and services -€35,147
down €35,147 (-9.8%), from €358,045 to €322,898
- Taxes +€6,720
up €6,720 (+613%), from €1,096 to €7,816
- Turnover +€6,626
up €6,626 (+1.8%), from €377,084 to €383,711
- Depreciation +€4,645
up €4,645 (+37.1%), from €12,507 to €17,151
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 | €161,478 | €164,046 | +€2,567 | +1.6% |
| Fixed assets | 21/28 | €109,182 | €93,126 | -€16,056 | -14.7% |
| Intangible fixed assets | 21 | €760 | €600 | -€160 | -21.0% |
| Tangible fixed assets | 22/27 | €104,922 | €89,026 | -€15,896 | -15.2% |
| Land and buildings | 22 | €23,670 | €20,763 | -€2,907 | -12.3% |
| Plant, machinery and equipment | 23 | €72,241 | €61,586 | -€10,655 | -14.7% |
| Furniture and vehicles | 24 | €9,011 | €6,677 | -€2,334 | -25.9% |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €52,296 | €70,920 | +€18,623 | +35.6% |
| Stocks and contracts in progress | 3 | €30,284 | €37,502 | +€7,218 | +23.8% |
| Stocks | 30/36 | €30,284 | €37,502 | +€7,218 | +23.8% |
| Amounts receivable within one year | 40/41 | €7,110 | €15,228 | +€8,118 | +114% |
| Trade receivables | 40 | €7,110 | €15,228 | +€8,118 | +114% |
| Cash at bank and in hand | 54/58 | €14,902 | €18,190 | +€3,288 | +22.1% |
| Total equity and liabilities | 10/49 | €161,478 | €164,046 | +€2,567 | +1.6% |
| Equity | 10/15 | €20,959 | €50,516 | +€29,557 | +141% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €5,000 | +€5,000 | |
| Share premium | 1100/10 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €15,959 | €45,516 | +€29,557 | +185% |
| Amounts payable | 17/49 | €140,519 | €113,530 | -€26,989 | -19.2% |
| Amounts payable after more than one year | 17 | €59,062 | €54,834 | -€4,228 | -7.2% |
| Financial debts | 170/4 | €59,062 | €54,834 | -€4,228 | -7.2% |
| Amounts payable within one year | 42/48 | €81,457 | €58,696 | -€22,761 | -27.9% |
| Current portion of amounts payable after more than one year | 42 | €4,010 | €4,228 | +€219 | +5.5% |
| Trade debts | 44 | €26,852 | €10,252 | -€16,600 | -61.8% |
| Suppliers | 440/4 | €26,852 | €10,252 | -€16,600 | -61.8% |
| Taxes, remuneration and social security | 45 | €9,729 | €15,699 | +€5,970 | +61.4% |
| Taxes | 450/3 | €9,729 | €15,699 | +€5,970 | +61.4% |
| Other amounts payable | 47/48 | €40,867 | €28,517 | -€12,349 | -30.2% |
| Turnover | 70 | €377,084 | €383,711 | +€6,626 | +1.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €358,045 | €322,898 | -€35,147 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,507 | €17,151 | +€4,645 | +37.1% |
| Other operating charges | 640/8 | €2,384 | €2,546 | +€161 | +6.8% |
| Non-recurring operating charges | 66A | - | €3,201 | +€3,201 | |
| Gross operating margin | 9900 | €22,239 | €63,779 | +€41,539 | +187% |
| Operating profit (loss) | 9901 | €7,349 | €40,881 | +€33,532 | +456% |
| Financial income | 75/76B | €173 | €140 | -€33 | -19.1% |
| Recurring financial income | 75 | €173 | €140 | -€33 | -19.1% |
| Financial charges | 65/66B | €3,719 | €3,648 | -€71 | -1.9% |
| Recurring financial charges | 65 | €3,719 | €3,648 | -€71 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €3,802 | €37,373 | +€33,571 | +883% |
| Income taxes | 67/77 | €1,096 | €7,816 | +€6,720 | +613% |
| Profit (loss) for the period | 9904 | €2,706 | €29,557 | +€26,851 | +992% |
| Profit (loss) for the period to be appropriated | 9905 | €2,706 | €29,557 | +€26,851 | +992% |
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 13 October 2026 via checked.be.