PERFECT MANAGEMENT & SERVICES: 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 MANAGEMENT & SERVICES
Largest movements
- Receivables within one year +€11,831
up €11,831 (+100%), from €11,808 to €23,639
of which Trade receivables: +€11,614
- Tangible fixed assets -€2,989
down €2,989 (-34.3%), from €8,704 to €5,715
of which Leasing and similar rights: -€1,760
- Cash -€645
no longer reported in 2023 (was €645)
mainly Receivables within one year (-€11,831) and Net result for the year (-€3,253)
- Trade debts +€17,150
up €17,150 (+2,775%), from €618 to €17,768
- Profit (loss) carried forward -€3,253
down €3,253 (-102%), from -€3,175 to -€6,428
- Debts after one year -€2,374
down €2,374 (-69.0%), from €3,443 to €1,069
- Tax, wage and social debts -€2,090
down €2,090 (-17.2%), from €12,173 to €10,083
of which Remuneration and social security: -€3,311
- Current portion of long-term debt -€1,771
down €1,771 (-42.7%), from €4,145 to €2,374
- Gross operating margin -€15,220
down €15,220 (-81.8%), from €18,595 to €3,375
- Taxes -€2,957
down €2,957 (-82.3%), from €3,593 to €636
- Depreciation -€935
down €935 (-16.2%), from €5,759 to €4,824
- Financial charges -€782
down €782 (-52.6%), from €1,488 to €706
- Other operating charges -€486
down €486 (-51.3%), from €948 to €462
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,270 | €29,454 | +€8,184 | +38.5% |
| Fixed assets | 21/28 | €8,817 | €5,815 | -€3,002 | -34.0% |
| Tangible fixed assets | 22/27 | €8,704 | €5,715 | -€2,989 | -34.3% |
| Furniture and vehicles | 24 | €2,466 | €1,237 | -€1,229 | -49.8% |
| Leasing and similar rights | 25 | €6,238 | €4,478 | -€1,760 | -28.2% |
| Financial fixed assets | 28 | €113 | €100 | -€13 | -11.5% |
| Current assets | 29/58 | €12,453 | €23,639 | +€11,186 | +89.8% |
| Amounts receivable within one year | 40/41 | €11,808 | €23,639 | +€11,831 | +100% |
| Trade receivables | 40 | €11,449 | €23,063 | +€11,614 | +101% |
| Other amounts receivable | 41 | €359 | €576 | +€217 | +60.4% |
| Cash at bank and in hand | 54/58 | €645 | - | -€645 | |
| Total equity and liabilities | 10/49 | €21,270 | €29,454 | +€8,184 | +38.5% |
| Equity | 10/15 | -€2,175 | -€5,428 | -€3,253 | -150% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,175 | -€6,428 | -€3,253 | -102% |
| Amounts payable | 17/49 | €23,445 | €34,882 | +€11,437 | +48.8% |
| Amounts payable after more than one year | 17 | €3,443 | €1,069 | -€2,374 | -69.0% |
| Financial debts | 170/4 | €3,443 | €1,069 | -€2,374 | -69.0% |
| Amounts payable within one year | 42/48 | €20,002 | €33,813 | +€13,811 | +69.0% |
| Current portion of amounts payable after more than one year | 42 | €4,145 | €2,374 | -€1,771 | -42.7% |
| Financial debts | 43 | €615 | €693 | +€78 | +12.7% |
| Credit institutions | 430/8 | €615 | €693 | +€78 | +12.7% |
| Trade debts | 44 | €618 | €17,768 | +€17,150 | +2,775% |
| Suppliers | 440/4 | €618 | €17,768 | +€17,150 | +2,775% |
| Taxes, remuneration and social security | 45 | €12,173 | €10,083 | -€2,090 | -17.2% |
| Taxes | 450/3 | €4,844 | €6,065 | +€1,221 | +25.2% |
| Remuneration and social security | 454/9 | €7,329 | €4,018 | -€3,311 | -45.2% |
| Other amounts payable | 47/48 | €2,451 | €2,895 | +€444 | +18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,759 | €4,824 | -€935 | -16.2% |
| Other operating charges | 640/8 | €948 | €462 | -€486 | -51.3% |
| Gross operating margin | 9900 | €18,595 | €3,375 | -€15,220 | -81.8% |
| Operating profit (loss) | 9901 | €11,888 | -€1,911 | -€13,799 | |
| Financial charges | 65/66B | €1,488 | €706 | -€782 | -52.6% |
| Recurring financial charges | 65 | €1,488 | €706 | -€782 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €10,400 | -€2,617 | -€13,017 | |
| Income taxes | 67/77 | €3,593 | €636 | -€2,957 | -82.3% |
| Profit (loss) for the period | 9904 | €6,807 | -€3,253 | -€10,060 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,807 | -€3,253 | -€10,060 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.