PERFECT-HOME: 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-HOME
Largest movements
- Cash +€17,411
up €17,411 (+188%), from €9,253 to €26,664
mainly Net result for the year (+€29,170) and Other debts (+€17,765)
- Receivables within one year +€13,075
up €13,075 (+66.9%), from €19,557 to €32,632
of which Trade receivables: +€12,406
- Stocks and contracts +€10,000
new in 2025: €10,000
- Tangible fixed assets -€3,199
down €3,199 (-12.2%), from €26,193 to €22,994
of which Land and buildings: -€2,189
- Other debts +€17,765
new in 2025: €17,765
- Trade debts +€9,683
up €9,683 (+83.6%), from €11,579 to €21,261
- Reserves +€7,500
up €7,500 (+39.5%), from €19,000 to €26,500
- Advances received +€6,000
new in 2025: €6,000
- Debts after one year -€3,285
down €3,285 (-79.8%), from €4,117 to €833
- Gross operating margin +€68,419
up €68,419 (+233%), from €29,416 to €97,835
- Staff costs +€35,966
up €35,966 (+212%), from €16,926 to €52,892
- Taxes +€10,216
up €10,216 (+6,001%), from €170 to €10,386
- Depreciation -€5,039
down €5,039 (-61.2%), from €8,238 to €3,199
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 | €60,291 | €97,933 | +€37,642 | +62.4% |
| Fixed assets | 21/28 | €26,193 | €22,994 | -€3,199 | -12.2% |
| Tangible fixed assets | 22/27 | €26,193 | €22,994 | -€3,199 | -12.2% |
| Land and buildings | 22 | €23,444 | €21,256 | -€2,189 | -9.3% |
| Plant, machinery and equipment | 23 | €2,749 | €1,738 | -€1,011 | -36.8% |
| Current assets | 29/58 | €34,098 | €74,939 | +€40,841 | +120% |
| Stocks and contracts in progress | 3 | - | €10,000 | +€10,000 | |
| Contracts in progress | 37 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €19,557 | €32,632 | +€13,075 | +66.9% |
| Trade receivables | 40 | €18,022 | €30,428 | +€12,406 | +68.8% |
| Other amounts receivable | 41 | €1,535 | €2,204 | +€669 | +43.6% |
| Cash at bank and in hand | 54/58 | €9,253 | €26,664 | +€17,411 | +188% |
| Deferred charges and accrued income | 490/1 | €5,288 | €5,643 | +€355 | +6.7% |
| Total equity and liabilities | 10/49 | €60,291 | €97,933 | +€37,642 | +62.4% |
| Equity | 10/15 | €30,753 | €40,924 | +€10,170 | +33.1% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €19,000 | €26,500 | +€7,500 | +39.5% |
| Distributable reserves | 133 | €19,000 | €26,500 | +€7,500 | +39.5% |
| Profit (loss) carried forward | 14 | -€2,507 | €164 | +€2,670 | |
| Amounts payable | 17/49 | €29,538 | €57,009 | +€27,472 | +93.0% |
| Amounts payable after more than one year | 17 | €4,117 | €833 | -€3,285 | -79.8% |
| Financial debts | 170/4 | €4,117 | €833 | -€3,285 | -79.8% |
| Amounts payable within one year | 42/48 | €25,420 | €56,176 | +€30,756 | +121% |
| Current portion of amounts payable after more than one year | 42 | €3,210 | €3,285 | +€75 | +2.3% |
| Trade debts | 44 | €11,579 | €21,261 | +€9,683 | +83.6% |
| Suppliers | 440/4 | €11,579 | €21,261 | +€9,683 | +83.6% |
| Advances received on contracts in progress | 46 | - | €6,000 | +€6,000 | |
| Taxes, remuneration and social security | 45 | €10,632 | €7,866 | -€2,766 | -26.0% |
| Taxes | 450/3 | €1,134 | €3,733 | +€2,599 | +229% |
| Remuneration and social security | 454/9 | €9,498 | €4,132 | -€5,366 | -56.5% |
| Other amounts payable | 47/48 | - | €17,765 | +€17,765 | |
| Remuneration, social security and pensions | 62 | €16,926 | €52,892 | +€35,966 | +212% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,238 | €3,199 | -€5,039 | -61.2% |
| Other operating charges | 640/8 | €2,886 | €2,528 | -€357 | -12.4% |
| Gross operating margin | 9900 | €29,416 | €97,835 | +€68,419 | +233% |
| Operating profit (loss) | 9901 | €1,367 | €39,216 | +€37,850 | +2,770% |
| Financial income | 75/76B | €15 | €675 | +€661 | +4,491% |
| Recurring financial income | 75 | €15 | €675 | +€661 | +4,491% |
| Financial charges | 65/66B | €497 | €335 | -€161 | -32.5% |
| Recurring financial charges | 65 | €497 | €335 | -€161 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €884 | €39,556 | +€38,672 | +4,373% |
| Income taxes | 67/77 | €170 | €10,386 | +€10,216 | +6,001% |
| Profit (loss) for the period | 9904 | €714 | €29,170 | +€28,456 | +3,984% |
| Profit (loss) for the period to be appropriated | 9905 | €714 | €29,170 | +€28,456 | +3,984% |
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 25 October 2026 via checked.be.