PERFECT LIVING: 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 LIVING
Largest movements
- Cash +€151,105
up €151,105 (+347%), from €43,549 to €194,653
mainly Receivables within one year (+€100,306) and Net result for the year (+€75,104)
- Receivables within one year -€100,306
down €100,306 (-50.1%), from €200,258 to €99,953
of which Trade receivables: -€183,119
- Tangible fixed assets -€26,072
down €26,072 (-5.8%), from €446,757 to €420,685
of which Furniture and vehicles: -€16,791
- Reserves +€45,364
up €45,364 (+13.6%), from €332,863 to €378,227
- Debts after one year -€27,828
down €27,828 (-14.1%), from €196,858 to €169,030
- Tax, wage and social debts -€19,210
down €19,210 (-52.2%), from €36,803 to €17,593
of which Taxes: -€19,022
- Trade debts +€16,003
up €16,003 (+47.3%), from €33,821 to €49,825
- Short-term financial debts +€12,341
up €12,341 (+41.1%), from €30,000 to €42,341
of which Other loans: +€37,589
- Gross operating margin -€36,979
down €36,979 (-18.5%), from €200,389 to €163,410
- Taxes -€8,021
down €8,021 (-17.1%), from €46,994 to €38,973
- Depreciation -€5,906
down €5,906 (-14.1%), from €42,026 to €36,120
- Financial charges -€5,891
down €5,891 (-41.8%), from €14,100 to €8,210
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 | €693,249 | €717,975 | +€24,726 | +3.6% |
| Fixed assets | 21/28 | €446,757 | €420,685 | -€26,072 | -5.8% |
| Tangible fixed assets | 22/27 | €446,757 | €420,685 | -€26,072 | -5.8% |
| Land and buildings | 22 | €339,202 | €328,320 | -€10,882 | -3.2% |
| Plant, machinery and equipment | 23 | €3,781 | €5,382 | +€1,601 | +42.3% |
| Furniture and vehicles | 24 | €103,773 | €86,983 | -€16,791 | -16.2% |
| Current assets | 29/58 | €246,492 | €297,291 | +€50,799 | +20.6% |
| Stocks and contracts in progress | 3 | €2,685 | €2,685 | = | 0.0% |
| Stocks | 30/36 | €2,685 | €2,685 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €200,258 | €99,953 | -€100,306 | -50.1% |
| Trade receivables | 40 | €199,739 | €16,620 | -€183,119 | -91.7% |
| Other amounts receivable | 41 | €519 | €83,333 | +€82,813 | +15,943% |
| Cash at bank and in hand | 54/58 | €43,549 | €194,653 | +€151,105 | +347% |
| Total equity and liabilities | 10/49 | €693,249 | €717,975 | +€24,726 | +3.6% |
| Equity | 10/15 | €345,263 | €390,627 | +€45,364 | +13.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €332,863 | €378,227 | +€45,364 | +13.6% |
| Distributable reserves | 133 | €332,863 | €378,227 | +€45,364 | +13.6% |
| Amounts payable | 17/49 | €347,985 | €327,348 | -€20,637 | -5.9% |
| Amounts payable after more than one year | 17 | €196,858 | €169,030 | -€27,828 | -14.1% |
| Financial debts | 170/4 | €196,858 | €169,030 | -€27,828 | -14.1% |
| Amounts payable within one year | 42/48 | €151,128 | €158,318 | +€7,190 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €27,040 | €27,828 | +€788 | +2.9% |
| Financial debts | 43 | €30,000 | €42,341 | +€12,341 | +41.1% |
| Credit institutions | 430/8 | €30,000 | €4,752 | -€25,248 | -84.2% |
| Other loans | 439 | - | €37,589 | +€37,589 | |
| Trade debts | 44 | €33,821 | €49,825 | +€16,003 | +47.3% |
| Suppliers | 440/4 | €33,821 | €49,825 | +€16,003 | +47.3% |
| Advances received on contracts in progress | 46 | - | €1,083 | +€1,083 | |
| Taxes, remuneration and social security | 45 | €36,803 | €17,593 | -€19,210 | -52.2% |
| Taxes | 450/3 | €36,615 | €17,593 | -€19,022 | -52.0% |
| Remuneration and social security | 454/9 | €188 | - | -€188 | |
| Other amounts payable | 47/48 | €23,463 | €19,649 | -€3,814 | -16.3% |
| Non-recurring operating income | 76A | €192,918 | - | -€192,918 | |
| Remuneration, social security and pensions | 62 | €2,398 | €3,037 | +€639 | +26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,026 | €36,120 | -€5,906 | -14.1% |
| Other operating charges | 640/8 | €1,902 | €3,346 | +€1,443 | +75.9% |
| Gross operating margin | 9900 | €200,389 | €163,410 | -€36,979 | -18.5% |
| Operating profit (loss) | 9901 | €154,062 | €120,907 | -€33,155 | -21.5% |
| Financial income | 75/76B | €319 | €1,380 | +€1,061 | +333% |
| Recurring financial income | 75 | €319 | €1,380 | +€1,061 | +333% |
| Financial charges | 65/66B | €14,100 | €8,210 | -€5,891 | -41.8% |
| Recurring financial charges | 65 | €14,100 | €8,210 | -€5,891 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | €140,281 | €114,077 | -€26,203 | -18.7% |
| Income taxes | 67/77 | €46,994 | €38,973 | -€8,021 | -17.1% |
| Profit (loss) for the period | 9904 | €93,286 | €75,104 | -€18,182 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €93,286 | €75,104 | -€18,182 | -19.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.