PERFECT GEMS: 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 GEMS
Largest movements
- Receivables within one year -€720
no longer reported in 2024 (was €720)
- Other debts +€5,404
new in 2024: €5,404
- Trade debts -€4,610
no longer reported in 2024 (was €4,610)
- Profit (loss) carried forward -€1,514
down €1,514 (-38.0%), from -€3,990 to -€5,504
- Gross operating margin +€2,367
up €2,367 (+61.0%), from -€3,881 to -€1,514
- Other operating charges -€109
no longer reported in 2024 (was €109)
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €720 | - | -€720 | |
| Current assets | 29/58 | €720 | - | -€720 | |
| Amounts receivable within one year | 40/41 | €720 | - | -€720 | |
| Other amounts receivable | 41 | €720 | - | -€720 | |
| Total equity and liabilities | 10/49 | €720 | - | -€720 | |
| Equity | 10/15 | -€3,890 | -€5,404 | -€1,514 | -38.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,990 | -€5,504 | -€1,514 | -38.0% |
| Amounts payable | 17/49 | €4,610 | €5,404 | +€795 | +17.2% |
| Amounts payable within one year | 42/48 | €4,610 | €5,404 | +€795 | +17.2% |
| Trade debts | 44 | €4,610 | - | -€4,610 | |
| Suppliers | 440/4 | €4,610 | - | -€4,610 | |
| Other amounts payable | 47/48 | - | €5,404 | +€5,404 | |
| Other operating charges | 640/8 | €109 | - | -€109 | |
| Gross operating margin | 9900 | -€3,881 | -€1,514 | +€2,367 | +61.0% |
| Operating profit (loss) | 9901 | -€3,990 | -€1,514 | +€2,476 | +62.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,990 | -€1,514 | +€2,476 | +62.0% |
| Profit (loss) for the period | 9904 | -€3,990 | -€1,514 | +€2,476 | +62.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,990 | -€1,514 | +€2,476 | +62.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.