Perfect Day: 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 Day
Largest movements
- Receivables within one year +€10,241
up €10,241 (+59.4%), from €17,250 to €27,490
of which Trade receivables: +€12,176
- Cash -€6,014
down €6,014 (-28.5%), from €21,085 to €15,071
mainly Contributions, distributions and other (-€26,250) and Receivables within one year (-€10,241)
- Tangible fixed assets -€5,224
down €5,224 (-24.1%), from €21,705 to €16,481
of which Furniture and vehicles: -€4,975
- Deferred charges and accrued income -€2,984
down €2,984 (-86.2%), from €3,463 to €480
- Reserves -€5,500
down €5,500 (-19.8%), from €27,750 to €22,250
- Debts after one year -€5,128
down €5,128 (-69.9%), from €7,334 to €2,205
- Tax, wage and social debts +€3,332
up €3,332 (+24.2%), from €13,770 to €17,102
of which Remuneration and social security: +€1,675
- Other debts +€3,239
up €3,239 (+81.4%), from €3,978 to €7,217
- Gross operating margin +€44,798
up €44,798, from -€7,932 to €36,866
- Taxes +€5,499
up €5,499 (+4,296%), from €128 to €5,627
- Write-downs +€2,399
new in 2025: €2,399
- Depreciation +€1,427
up €1,427 (+37.6%), from €3,798 to €5,224
- Other operating charges +€417
up €417 (+25.0%), from €1,664 to €2,081
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 | €63,503 | €59,522 | -€3,981 | -6.3% |
| Fixed assets | 21/28 | €21,705 | €16,481 | -€5,224 | -24.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €21,705 | €16,481 | -€5,224 | -24.1% |
| Plant, machinery and equipment | 23 | €448 | €199 | -€249 | -55.6% |
| Furniture and vehicles | 24 | €21,257 | €16,282 | -€4,975 | -23.4% |
| Current assets | 29/58 | €41,798 | €43,041 | +€1,243 | +3.0% |
| Amounts receivable within one year | 40/41 | €17,250 | €27,490 | +€10,241 | +59.4% |
| Trade receivables | 40 | €14,378 | €26,554 | +€12,176 | +84.7% |
| Other amounts receivable | 41 | €2,872 | €936 | -€1,936 | -67.4% |
| Cash at bank and in hand | 54/58 | €21,085 | €15,071 | -€6,014 | -28.5% |
| Deferred charges and accrued income | 490/1 | €3,463 | €480 | -€2,984 | -86.2% |
| Total equity and liabilities | 10/49 | €63,503 | €59,522 | -€3,981 | -6.3% |
| Equity | 10/15 | €29,409 | €23,916 | -€5,493 | -18.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €27,750 | €22,250 | -€5,500 | -19.8% |
| Distributable reserves | 133 | €27,750 | €22,250 | -€5,500 | -19.8% |
| Profit (loss) carried forward | 14 | €159 | €166 | +€7 | +4.2% |
| Amounts payable | 17/49 | €34,094 | €35,606 | +€1,513 | +4.4% |
| Amounts payable after more than one year | 17 | €7,334 | €2,205 | -€5,128 | -69.9% |
| Financial debts | 170/4 | €7,334 | €2,205 | -€5,128 | -69.9% |
| Amounts payable within one year | 42/48 | €26,760 | €33,401 | +€6,641 | +24.8% |
| Current portion of amounts payable after more than one year | 42 | €4,905 | €5,128 | +€224 | +4.6% |
| Trade debts | 44 | €4,106 | €3,953 | -€153 | -3.7% |
| Suppliers | 440/4 | €4,106 | €3,953 | -€153 | -3.7% |
| Taxes, remuneration and social security | 45 | €13,770 | €17,102 | +€3,332 | +24.2% |
| Taxes | 450/3 | €13,770 | €15,427 | +€1,656 | +12.0% |
| Remuneration and social security | 454/9 | - | €1,675 | +€1,675 | |
| Other amounts payable | 47/48 | €3,978 | €7,217 | +€3,239 | +81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,798 | €5,224 | +€1,427 | +37.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,399 | +€2,399 | |
| Other operating charges | 640/8 | €1,664 | €2,081 | +€417 | +25.0% |
| Gross operating margin | 9900 | -€7,932 | €36,866 | +€44,798 | |
| Operating profit (loss) | 9901 | -€13,394 | €27,162 | +€40,555 | |
| Financial income | 75/76B | €0 | €5 | +€5 | |
| Recurring financial income | 75 | €0 | €5 | +€5 | |
| Financial charges | 65/66B | €949 | €783 | -€167 | -17.6% |
| Recurring financial charges | 65 | €949 | €783 | -€167 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,343 | €26,384 | +€40,727 | |
| Income taxes | 67/77 | €128 | €5,627 | +€5,499 | +4,296% |
| Profit (loss) for the period | 9904 | -€14,471 | €20,757 | +€35,228 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,471 | €20,757 | +€35,228 |
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 21 October 2026 via checked.be.