Perfect Mind Club: what changed
What changed
Perfect Mind Club
NACE 82.990, Other business support services
filed annual accounts (NBB)
Net result for the year
€48,372
2024 · €54,664-€6,293
Equity
€135,605
2024 · €87,233+€48,372
Cash
€110,994
2024 · €60,603+€50,391
Balance sheet total
€312,688
2024 · €272,977+€39,711
Largest movements
Assets
- Cash +€50,391
up €50,391 (+83.2%), from €60,603 to €110,994
mainly Net result for the year (+€48,372) and Tax, wage and social debts (+€16,953)
- Receivables within one year -€12,060
down €12,060 (-99.7%), from €12,100 to €40
Equity and liabilities
- Profit (loss) carried forward +€48,372
up €48,372 (+67.0%), from €72,233 to €120,605
- Debts after one year -€27,946
down €27,946 (-23.8%), from €117,651 to €89,704
- Tax, wage and social debts +€16,953
up €16,953 (+68.7%), from €24,693 to €41,646
Income statement
- Financial income -€28,677
down €28,677 (-98.3%), from €29,160 to €483
- Gross operating margin +€18,041
up €18,041 (+33.2%), from €54,293 to €72,335
- Financial charges -€2,662
down €2,662 (-27.6%), from €9,660 to €6,998
- Taxes -€1,901
down €1,901 (-10.1%), from €18,891 to €16,990
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€54,664
Gross operating margin
+€18,041
Depreciation
-€136
Other operating charges
-€100
Other operating items
+€16
Financial income
-€28,677
Financial charges
+€2,662
Taxes
+€1,901
Result 2025
€48,372
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€77,701
Investment
-€562
Financing
-€26,748
Cash 2024
€60,603
From operations (derived)
+€77,701
Net result for the year
+€48,372
Depreciation
+€296
Receivables within one year
+€12,060
Deferred charges and accrued income
-€1,113
Trade debts
-€121
Tax, wage and social debts
+€16,953
Other debts
+€675
Accrued charges and deferred income
+€580
Investment (derived)
-€562
Investment in fixed assets (net)
-€562
Financing
-€26,748
Debts after one year
-€27,946
Current portion of long-term debt
+€1,198
Cash 2025
€110,994
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €272,977 | €312,688 | +€39,711 | +14.5% |
| Fixed assets | 21/28 | €200,275 | €200,540 | +€266 | +0.1% |
| Tangible fixed assets | 22/27 | €275 | €540 | +€266 | +96.8% |
| Furniture and vehicles | 24 | €275 | €540 | +€266 | +96.8% |
| Financial fixed assets | 28 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €72,703 | €112,147 | +€39,445 | +54.3% |
| Amounts receivable within one year | 40/41 | €12,100 | €40 | -€12,060 | -99.7% |
| Trade receivables | 40 | €12,100 | €40 | -€12,060 | -99.7% |
| Cash at bank and in hand | 54/58 | €60,603 | €110,994 | +€50,391 | +83.2% |
| Deferred charges and accrued income | 490/1 | - | €1,113 | +€1,113 | |
| Total equity and liabilities | 10/49 | €272,977 | €312,688 | +€39,711 | +14.5% |
| Equity | 10/15 | €87,233 | €135,605 | +€48,372 | +55.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,233 | €120,605 | +€48,372 | +67.0% |
| Amounts payable | 17/49 | €185,744 | €177,083 | -€8,661 | -4.7% |
| Amounts payable after more than one year | 17 | €117,651 | €89,704 | -€27,946 | -23.8% |
| Financial debts | 170/4 | €117,651 | €89,704 | -€27,946 | -23.8% |
| Amounts payable within one year | 42/48 | €66,886 | €85,591 | +€18,705 | +28.0% |
| Current portion of amounts payable after more than one year | 42 | €26,748 | €27,946 | +€1,198 | +4.5% |
| Trade debts | 44 | €245 | €124 | -€121 | -49.4% |
| Suppliers | 440/4 | €245 | €124 | -€121 | -49.4% |
| Taxes, remuneration and social security | 45 | €24,693 | €41,646 | +€16,953 | +68.7% |
| Taxes | 450/3 | €24,693 | €41,646 | +€16,953 | +68.7% |
| Other amounts payable | 47/48 | €15,200 | €15,875 | +€675 | +4.4% |
| Accrued charges and deferred income | 492/3 | €1,207 | €1,787 | +€580 | +48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160 | €296 | +€136 | +85.4% |
| Other operating charges | 640/8 | €62 | €162 | +€100 | +161% |
| Non-recurring operating charges | 66A | €16 | €0 | -€16 | -100% |
| Gross operating margin | 9900 | €54,293 | €72,335 | +€18,041 | +33.2% |
| Operating profit (loss) | 9901 | €54,056 | €71,877 | +€17,821 | +33.0% |
| Financial income | 75/76B | €29,160 | €483 | -€28,677 | -98.3% |
| Recurring financial income | 75 | €29,160 | €483 | -€28,677 | -98.3% |
| Financial charges | 65/66B | €9,660 | €6,998 | -€2,662 | -27.6% |
| Recurring financial charges | 65 | €9,660 | €6,998 | -€2,662 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €73,555 | €65,362 | -€8,194 | -11.1% |
| Income taxes | 67/77 | €18,891 | €16,990 | -€1,901 | -10.1% |
| Profit (loss) for the period | 9904 | €54,664 | €48,372 | -€6,293 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,664 | €48,372 | -€6,293 | -11.5% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.