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
- Receivables within one year +€21,134
up €21,134 (+45.0%), from €46,995 to €68,129
of which Trade receivables: +€30,687
- Cash +€10,212
up €10,212 (+1,639%), from €623 to €10,835
mainly Other debts (+€40,022) and Net result for the year (+€8,243)
- Tangible fixed assets -€3,064
down €3,064 (-18.6%), from €16,473 to €13,409
of which Leasing and similar rights: -€4,879
- Deferred charges and accrued income -€2,371
no longer reported in 2025 (was €2,371)
- Other debts +€40,022
up €40,022 (+77.4%), from €51,716 to €91,738
- Profit (loss) carried forward +€8,243
up €8,243 (+6.6%), from -€123,960 to -€115,717
- Short-term financial debts -€7,031
down €7,031 (-44.2%), from €15,900 to €8,868
- Trade debts -€5,397
down €5,397 (-6.8%), from €79,165 to €73,767
- Tax, wage and social debts -€5,243
down €5,243 (-96.6%), from €5,428 to €185
- Staff costs -€28,941
down €28,941 (-34.4%), from €84,212 to €55,271
- Gross operating margin +€15,550
up €15,550 (+25.4%), from €61,265 to €76,815
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 | €71,636 | €97,547 | +€25,911 | +36.2% |
| Fixed assets | 21/28 | €18,346 | €15,282 | -€3,064 | -16.7% |
| Tangible fixed assets | 22/27 | €16,473 | €13,409 | -€3,064 | -18.6% |
| Plant, machinery and equipment | 23 | €1,452 | €4,198 | +€2,745 | +189% |
| Furniture and vehicles | 24 | €1,587 | €657 | -€930 | -58.6% |
| Leasing and similar rights | 25 | €13,433 | €8,554 | -€4,879 | -36.3% |
| Financial fixed assets | 28 | €1,873 | €1,873 | = | 0.0% |
| Current assets | 29/58 | €53,290 | €82,265 | +€28,975 | +54.4% |
| Stocks and contracts in progress | 3 | €3,301 | €3,301 | = | 0.0% |
| Stocks | 30/36 | €3,301 | €3,301 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €46,995 | €68,129 | +€21,134 | +45.0% |
| Trade receivables | 40 | €34,313 | €65,000 | +€30,687 | +89.4% |
| Other amounts receivable | 41 | €12,682 | €3,129 | -€9,553 | -75.3% |
| Cash at bank and in hand | 54/58 | €623 | €10,835 | +€10,212 | +1,639% |
| Deferred charges and accrued income | 490/1 | €2,371 | - | -€2,371 | |
| Total equity and liabilities | 10/49 | €71,636 | €97,547 | +€25,911 | +36.2% |
| Equity | 10/15 | -€95,263 | -€87,020 | +€8,243 | +8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,097 | €10,097 | = | 0.0% |
| Distributable reserves | 133 | €10,097 | €10,097 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€123,960 | -€115,717 | +€8,243 | +6.6% |
| Amounts payable | 17/49 | €166,899 | €184,567 | +€17,668 | +10.6% |
| Amounts payable after more than one year | 17 | €10,009 | €5,083 | -€4,927 | -49.2% |
| Financial debts | 170/4 | €10,009 | €5,083 | -€4,927 | -49.2% |
| Amounts payable within one year | 42/48 | €156,890 | €179,484 | +€22,595 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €4,682 | €4,927 | +€245 | +5.2% |
| Financial debts | 43 | €15,900 | €8,868 | -€7,031 | -44.2% |
| Credit institutions | 430/8 | €15,900 | €8,868 | -€7,031 | -44.2% |
| Trade debts | 44 | €79,165 | €73,767 | -€5,397 | -6.8% |
| Suppliers | 440/4 | €79,165 | €73,767 | -€5,397 | -6.8% |
| Taxes, remuneration and social security | 45 | €5,428 | €185 | -€5,243 | -96.6% |
| Taxes | 450/3 | €5,428 | €185 | -€5,243 | -96.6% |
| Other amounts payable | 47/48 | €51,716 | €91,738 | +€40,022 | +77.4% |
| Non-recurring operating income | 76A | - | €413 | +€413 | |
| Remuneration, social security and pensions | 62 | €84,212 | €55,271 | -€28,941 | -34.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,285 | €6,813 | +€528 | +8.4% |
| Other operating charges | 640/8 | €1,807 | €2,551 | +€744 | +41.2% |
| Non-recurring operating charges | 66A | €4,635 | - | -€4,635 | |
| Gross operating margin | 9900 | €61,265 | €76,815 | +€15,550 | +25.4% |
| Operating profit (loss) | 9901 | -€35,673 | €12,180 | +€47,854 | |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €4,419 | €3,810 | -€608 | -13.8% |
| Recurring financial charges | 65 | €4,419 | €3,810 | -€608 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | -€40,092 | €8,384 | +€48,476 | |
| Income taxes | 67/77 | €278 | €141 | -€137 | -49.3% |
| Profit (loss) for the period | 9904 | -€40,370 | €8,243 | +€48,613 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,370 | €8,243 | +€48,613 |
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 28 October 2026 via checked.be.