PERFECT EVENTS: 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 EVENTS
Largest movements
- Receivables within one year +€142,818
up €142,818 (+51.3%), from €278,205 to €421,023
of which Trade receivables: +€97,528
- Tangible fixed assets -€33,837
down €33,837 (-25.3%), from €133,909 to €100,071
of which Leasing and similar rights: -€23,199
- Cash -€15,487
down €15,487 (-39.1%), from €39,590 to €24,103
mainly Receivables within one year (-€142,818) and Other debts (-€24,230)
- Trade debts +€132,015
up €132,015 (+262%), from €50,337 to €182,352
- Other debts -€24,230
down €24,230 (-55.0%), from €44,042 to €19,812
- Debts after one year -€18,669
down €18,669 (-25.0%), from €74,622 to €55,952
- Reserves +€6,367
up €6,367 (+2.4%), from €266,142 to €272,508
- Gross operating margin +€25,661
up €25,661 (+37.1%), from €69,086 to €94,747
- Depreciation +€14,812
up €14,812 (+72.7%), from €20,375 to €35,187
- Financial charges +€6,936
up €6,936 (+195%), from €3,552 to €10,488
- Staff costs -€4,887
down €4,887 (-12.3%), from €39,650 to €34,763
- Taxes +€2,664
up €2,664 (+123%), from €2,172 to €4,836
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 | €471,616 | €564,990 | +€93,374 | +19.8% |
| Fixed assets | 21/28 | €134,499 | €100,236 | -€34,263 | -25.5% |
| Intangible fixed assets | 21 | €425 | €0 | -€425 | -100% |
| Tangible fixed assets | 22/27 | €133,909 | €100,071 | -€33,837 | -25.3% |
| Plant, machinery and equipment | 23 | €422 | €0 | -€422 | -100% |
| Furniture and vehicles | 24 | €36,132 | €25,915 | -€10,217 | -28.3% |
| Leasing and similar rights | 25 | €97,355 | €74,156 | -€23,199 | -23.8% |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €337,117 | €464,754 | +€127,637 | +37.9% |
| Amounts receivable within one year | 40/41 | €278,205 | €421,023 | +€142,818 | +51.3% |
| Trade receivables | 40 | €220,500 | €318,029 | +€97,528 | +44.2% |
| Other amounts receivable | 41 | €57,704 | €102,994 | +€45,290 | +78.5% |
| Cash at bank and in hand | 54/58 | €39,590 | €24,103 | -€15,487 | -39.1% |
| Deferred charges and accrued income | 490/1 | €19,323 | €19,627 | +€305 | +1.6% |
| Total equity and liabilities | 10/49 | €471,616 | €564,990 | +€93,374 | +19.8% |
| Equity | 10/15 | €271,142 | €277,508 | +€6,367 | +2.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €266,142 | €272,508 | +€6,367 | +2.4% |
| Distributable reserves | 133 | €266,142 | €272,508 | +€6,367 | +2.4% |
| Amounts payable | 17/49 | €200,475 | €287,482 | +€87,007 | +43.4% |
| Amounts payable after more than one year | 17 | €74,622 | €55,952 | -€18,669 | -25.0% |
| Financial debts | 170/4 | €74,622 | €55,952 | -€18,669 | -25.0% |
| Amounts payable within one year | 42/48 | €125,481 | €231,168 | +€105,687 | +84.2% |
| Current portion of amounts payable after more than one year | 42 | €21,811 | €18,669 | -€3,142 | -14.4% |
| Trade debts | 44 | €50,337 | €182,352 | +€132,015 | +262% |
| Suppliers | 440/4 | €50,337 | €182,352 | +€132,015 | +262% |
| Taxes, remuneration and social security | 45 | €9,291 | €10,335 | +€1,043 | +11.2% |
| Taxes | 450/3 | €2,350 | €5,480 | +€3,130 | +133% |
| Remuneration and social security | 454/9 | €6,942 | €4,855 | -€2,087 | -30.1% |
| Other amounts payable | 47/48 | €44,042 | €19,812 | -€24,230 | -55.0% |
| Accrued charges and deferred income | 492/3 | €372 | €362 | -€10 | -2.7% |
| Non-recurring operating income | 76A | €0 | €38,106 | +€38,106 | |
| Remuneration, social security and pensions | 62 | €39,650 | €34,763 | -€4,887 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,375 | €35,187 | +€14,812 | +72.7% |
| Other operating charges | 640/8 | €3,362 | €3,902 | +€540 | +16.1% |
| Gross operating margin | 9900 | €69,086 | €94,747 | +€25,661 | +37.1% |
| Operating profit (loss) | 9901 | €5,699 | €20,894 | +€15,196 | +267% |
| Financial income | 75/76B | €139 | €796 | +€657 | +472% |
| Recurring financial income | 75 | €139 | €796 | +€657 | +472% |
| Financial charges | 65/66B | €3,552 | €10,488 | +€6,936 | +195% |
| Recurring financial charges | 65 | €3,552 | €10,488 | +€6,936 | +195% |
| Profit (loss) for the period before taxes | 9903 | €2,286 | €11,202 | +€8,917 | +390% |
| Income taxes | 67/77 | €2,172 | €4,836 | +€2,664 | +123% |
| Profit (loss) for the period | 9904 | €114 | €6,367 | +€6,253 | +5,483% |
| Profit (loss) for the period to be appropriated | 9905 | €114 | €6,367 | +€6,253 | +5,483% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.