PERFECT LUNCH: 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 LUNCH
Largest movements
- Receivables within one year -€108,175
down €108,175 (-94.7%), from €114,217 to €6,042
of which Other amounts receivable: -€108,129
- Cash +€45,495
up €45,495 (+46.4%), from €97,964 to €143,460
mainly Net result for the year (+€113,035) and Receivables within one year (+€108,175)
- Stocks and contracts -€14,368
down €14,368 (-100%), from €14,368 to €0
- Tangible fixed assets -€5,454
down €5,454 (-32.3%), from €16,887 to €11,433
of which Leasing and similar rights: -€5,824
- Reserves -€100,960
down €100,960 (-64.7%), from €156,030 to €55,070
- Profit (loss) carried forward +€57,966
up €57,966, from -€57,966 to €0
- Other debts +€39,000
up €39,000 (+1,534%), from €2,542 to €41,542
- Trade debts -€33,617
down €33,617 (-50.7%), from €66,268 to €32,651
- Tax, wage and social debts -€25,261
down €25,261 (-89.7%), from €28,156 to €2,895
of which Remuneration and social security: -€21,337
- Gross operating margin -€158,404
down €158,404 (-30.7%), from €516,749 to €358,346
- Staff costs -€130,471
down €130,471 (-37.7%), from €346,495 to €216,025
- Write-downs +€14,368
new in 2025: €14,368
- Depreciation -€11,390
down €11,390 (-62.7%), from €18,157 to €6,767
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 | €251,421 | €168,584 | -€82,837 | -32.9% |
| Fixed assets | 21/28 | €16,887 | €11,433 | -€5,454 | -32.3% |
| Tangible fixed assets | 22/27 | €16,887 | €11,433 | -€5,454 | -32.3% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €347 | €1,284 | +€938 | +270% |
| Furniture and vehicles | 24 | €567 | €0 | -€567 | -100% |
| Leasing and similar rights | 25 | €15,973 | €10,149 | -€5,824 | -36.5% |
| Current assets | 29/58 | €234,534 | €157,151 | -€77,383 | -33.0% |
| Stocks and contracts in progress | 3 | €14,368 | €0 | -€14,368 | -100% |
| Stocks | 30/36 | €14,368 | €0 | -€14,368 | -100% |
| Amounts receivable within one year | 40/41 | €114,217 | €6,042 | -€108,175 | -94.7% |
| Trade receivables | 40 | €880 | €834 | -€46 | -5.3% |
| Other amounts receivable | 41 | €113,337 | €5,208 | -€108,129 | -95.4% |
| Cash at bank and in hand | 54/58 | €97,964 | €143,460 | +€45,495 | +46.4% |
| Deferred charges and accrued income | 490/1 | €7,984 | €7,649 | -€335 | -4.2% |
| Total equity and liabilities | 10/49 | €251,421 | €168,584 | -€82,837 | -32.9% |
| Equity | 10/15 | €116,665 | €73,670 | -€42,995 | -36.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €156,030 | €55,070 | -€100,960 | -64.7% |
| Distributable reserves | 133 | €156,030 | €55,070 | -€100,960 | -64.7% |
| Profit (loss) carried forward | 14 | -€57,966 | €0 | +€57,966 | |
| Amounts payable | 17/49 | €134,756 | €94,914 | -€39,842 | -29.6% |
| Amounts payable after more than one year | 17 | €8,914 | €2,642 | -€6,271 | -70.4% |
| Financial debts | 170/4 | €8,914 | €2,642 | -€6,271 | -70.4% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €125,423 | €92,272 | -€33,151 | -26.4% |
| Current portion of amounts payable after more than one year | 42 | €28,457 | €15,185 | -€13,272 | -46.6% |
| Trade debts | 44 | €66,268 | €32,651 | -€33,617 | -50.7% |
| Suppliers | 440/4 | €66,268 | €32,651 | -€33,617 | -50.7% |
| Taxes, remuneration and social security | 45 | €28,156 | €2,895 | -€25,261 | -89.7% |
| Taxes | 450/3 | €6,419 | €2,495 | -€3,924 | -61.1% |
| Remuneration and social security | 454/9 | €21,737 | €399 | -€21,337 | -98.2% |
| Other amounts payable | 47/48 | €2,542 | €41,542 | +€39,000 | +1,534% |
| Accrued charges and deferred income | 492/3 | €420 | €0 | -€420 | -100% |
| Remuneration, social security and pensions | 62 | €346,495 | €216,025 | -€130,471 | -37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,157 | €6,767 | -€11,390 | -62.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €14,368 | +€14,368 | |
| Other operating charges | 640/8 | €3,852 | €4,103 | +€252 | +6.5% |
| Gross operating margin | 9900 | €516,749 | €358,346 | -€158,404 | -30.7% |
| Operating profit (loss) | 9901 | €148,245 | €117,082 | -€31,163 | -21.0% |
| Financial income | 75/76B | €1,319 | €975 | -€345 | -26.1% |
| Recurring financial income | 75 | €1,319 | €975 | -€345 | -26.1% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €6,942 | €4,557 | -€2,385 | -34.4% |
| Recurring financial charges | 65 | €6,942 | €4,557 | -€2,385 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €142,623 | €113,500 | -€29,123 | -20.4% |
| Income taxes | 67/77 | €244 | €465 | +€221 | +90.4% |
| Profit (loss) for the period | 9904 | €142,379 | €113,035 | -€29,344 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €142,379 | €113,035 | -€29,344 | -20.6% |
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 23 October 2026 via checked.be.